Navigation Menu

Skip to Navigation menu Skip to top of page

Thailand transfer pricing documentation guide

March 11, 2008

Stuart Simons and Sangravee Thaidamri of Deloitte's transfer pricing team in Bangkok report on the transfer pricing documentation rules in Thailand

The Thai transfer pricing laws are contained in Sections 65 ter and 65 bis of the Thai Revenue Code and provide the Thai Revenue Department with the power to make pricing adjustments if transactions are not determined in accordance with market prices. These provisions, however, do not contain any transfer pricing documentation requirements.




The rest of this article is available to subscribers only. Subscribe today for full access to this article.

This
article is not available to current free trialists.

If you are already a paid subscriber, please log in below to access the rest of this article.

Email:
Password:

Remember me?
Forgot your password?