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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。

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[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”.

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外國投資人如在泰國開展外國人公司業務需要申請外商營業執照,可通過三種方式取得執照 1. 從事第二類或第三類活動。或 2. 公司每項業務的最低資本為 1 億泰銖,公司可以在沒有執照的情況下營業,但是公司必須在開業之前通知國外商業部。 3. 公司須向國外商業部委員會提交申請函。

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