Brochure for Transfer-pricing Services in Thailand

The stricter transfer-pricing (“TP”) laws outlined in the Transfer-Pricing Act came into effect on 1 January 2019. Thailand’s income tax law recognizes the arm’s-length principle and imposes penalties for failing to comply with the TP rules and disclosure requirements. It is important for taxpayers to be aware of these rules and to review their TP practices to see if they comply with the arm’s-length principle in order to avoid these penalties.

5 February 2020

The aim of this material is not only to present Mazars Thailand’s transfer-pricing services, but also to give some insight into the background of this area. The material deals with the following topics:

  • TP in Thailand
  • Factors that could lead to a TP investigation
  • New TP requirements since January 2019
  • What companies should do to prepare for the new TP law
  • Our TP services

The publication is available in English. To download the document:

Document

Brochure for Transfer-pricing Services in Thailand
Brochure for Transfer-pricing Services in Thailand