Article
Enhancing International Tax Transparency on Real Estate
At the behest of the Indian G20 Presidency, the OECD has compiled a comprehensive report into the status of tax transparency for foreign-owned real estate.
Article
At the behest of the Indian G20 Presidency, the OECD has compiled a comprehensive report into the status of tax transparency for foreign-owned real estate.
Article
Paul Ashburn and Amit Bhalla of HLB Thailand discuss the approach to ‘secondary adjustments’ under Thailand's transfer pricing regulations.
Article
On 9 December 2022, Thailand became the 95th country to sign the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports.
Article
The deadline extensions include extension of the deadline for filing of the 2020 transfer pricing disclosure form to 30 May 2022.
Article
The Revenue Department has issued a notice on the documentation and evidence required to support the pricing of related party transactions.
Insight
One of the long-term effects of the pandemic – besides the business effects that vary between different activities in the hospitality industry – are the tax consequences that result from...
Article
Taxpayers and tax administrators around the world are grappling with the unprecedented impact the COVID-19 pandemic is having on transfer pricing arrangements. On 18 December 2020, the OECD published the...
Article
The Director-General of the Revenue Department has issued a notification clarifying the transfer pricing documentation that taxpayers should maintain.
Article
The Director-General of the Revenue Department has issued a notification making it mandatory for companies to submit their transfer pricing disclosure forms online unless they have reasonable grounds for filing...
Article
Paul Ashburn and Rohit Sharma of HLB Thailand explore how Thai transfer pricing legislation has evolved to entail greater disclosure requirements and discusses the associated risks for taxpayers.