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 2021. 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.

16 November 2021

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

Mazars transfer pricing experts can provide, develop, and implement customised transfer pricing solutions that fit clients’ commercial and tax strategies and mitigate tax risks. 

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


Transfer pricing brochure