Transfer pricing represents the price that relevant parties[1] transact with each other for goods and services provided. It allows the establishment of prices for goods and services exchanged between a subsidiary or commonly controlled companies which are part of the same corporation. Transfer pricing can make tax savings for corporations, although tax authorities may debate the claims.
移轉對價表示雙方就所提供的商品和服務進行交易的價格,它允許子公司或同一公司相關企業建立交易商品和服務的價格。移轉對價可為公司節稅,但稅務單位可對節稅一事進行調查確認。
#泰國移轉對價 #移轉對價 #泰國稅務局 #移轉對價法 #泰國稅法修訂案 #泰國稅務 #泰國律師 #台灣律師 #泰國律師事務所 #泰國法律 #泰國會計師 #泰國會計師事務所 #IBC泰國法律金融會計事務所 #泰國中文律師 #transferpricinginthailand #transferpricing #thairevenuedepartment #transferpricinglaw #revenuecodeamendmentact #taxinthailand #thailawyer #taiwanlawyer #thailawfirm #thailaw #thaiaccountant #thaiaccountingfirm #IBCfirm
[1] According to section 71 Bis of TP Law, the relevant parities can be defined as “An entity holds shares or is a partner of the other entity, either directly or indirectly, not less than 50 percent of the other entity’s total capital”.
Bình luận