• Admin

Transfer Pricing in Thailand 泰國移轉對價介紹

Updated: Jul 29, 2020

Transfer pricing represents the price that relevant parties[1] transact with each other for goods and services provided. It allows the establishment of prices for goods and services exchanged between a subsidiary or commonly controlled companies which are part of the same corporation. Transfer pricing can make tax savings for corporations, although tax authorities may debate the claims.

移轉對價​​表示雙方就所提供的商品和服務進行交易的價格,它允許子公司或同一公司相關企業建立交易商品和服務的價格。移轉對價可為公司節稅,但稅務單位可對節稅一事進行調查確認。

#泰國移轉對價 #移轉對價 #泰國稅務局 #移轉對價法 #泰國稅法修訂案 #泰國稅務 #泰國律師 #台灣律師 #泰國律師事務所 #泰國法律 #泰國會計師 #泰國會計師事務所 #IBC泰國法律金融會計事務所 #泰國中文律師 #transferpricinginthailand #transferpricing #thairevenuedepartment #transferpricinglaw #revenuecodeamendmentact #taxinthailand #thailawyer #taiwanlawyer #thailawfirm #thailaw #thaiaccountant #thaiaccountingfirm #IBCfirm

[1] According to section 71 Bis of TP Law, the relevant parities can be defined as “An entity holds shares or is a partner of the other entity, either directly or indirectly, not less than 50 percent of the other entity’s total capital”.

165 views0 comments

Recent Posts

See All

《使用支票產生的犯罪法》規定的處罰被廢除,如果支票開票人有詐騙支票收票人的意圖,法律本身仍然有依據《泰國刑法》第341條懲罰違規者的機制,根據“欺詐”罪處以最高 3 年監禁或不超過 60,000 泰銖的罰款、或兩者併罰。

有下列任何性質或行為,如果銀行拒絕兌現,開票人將被處以不超過六萬泰銖的罰款及/或不超過一年的監禁: 1)打算不支付支票; (2)開立支票時,帳戶沒有金錢; (3)開立支票支付債務時,支付金額高於帳戶金額; (4)從應支付支票的帳戶提取全部或部分金錢,直到剩餘金額不足以開立支票