Keywords: Regional Operating Headquarter (‘ROH’), Tax, Revenue Department, Thailand
A seminar, hosted by the Revenue Department, was held on 10 February 2010 to receive feedback from Thailand’s business community. Common requests included:
- Reducing the need for 50% of the ROH’s income to be generated from overseas affiliate companies;
- Phasing in the establishment of 3 foreign affiliates (the current requirement stipulates that the affiliates should be in place from commencement);
- Allowing the generation of trading income in addition to service income.
The Revenue Department promised all questions taken at the seminar would be answered on the Revenue Department website in due course.