8. September 2021

Advance Pricing Agreement Thailand

Filed under: Allgemein — @ 22:19

The bill to amend the Revenue Code on Transfer Pricing, approved by cabinet earlier this year, has been submitted to the National Legislature for consideration. Based on this information, the Transfer Pricing Act for billing periods will enter into force from 1 January 2019. This means that the first record date of the report on the relationship between companies and the number of transactions with relatives (in summary called the transfer pricing form), which must be submitted with an annual return, is May 30, 2020 for the year ended December 31, 2019 and August 28, 2020 for the year ended March 31, 2020. .

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