The stricter Thai TP documentation requirements are effective from 1 January 2021. It is important, that taxpayers review their TP policies to ensure they comply with the arm’s length principle and to be aware of the stricter TP documentation requirements to avoid additional tax assessments and penalties.
2 February 2023
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 2021
- What companies should do to prepare for the new TP law
- Our TP services
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The publication is available in English. To download the document:
Transfer pricing services in Thailand 2023