OECD Guidelines for Transfer Pricing during the COVID-19 Pandemic in Thailand

Taxpayers and tax administrators around the world are grappling with the unprecedented impact the COVID-19 pandemic is having on transfer pricing arrangements. On 18 December 2020, the OECD published the much-awaited “Guidance on the transfer pricing implications of the COVID-19 pandemic”. The Guidance represents the consensus view of the 137 members of the OECD’s Inclusive Framework […]

Update on the Revenue Department’s policy development on OECD Base Erosion and Profit Shifting (BEPS) project Inclusive Framework

By:  Name: Position: Company: Matthew Hung Senior International Tax Manager Minor International Panupong Panpattanasil International Tax Manager Minor International Tanva Mahitivanichcha Partner Grant Thornton Melea Cruz Partner Grant Thornton On 6 February 2018, the Revenue Department’s (“RD”) policy development team invited private sector representatives, including AustCham, to attend a forum discussing Thailand’s involvement in the […]