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Thailand’s New Transfer Pricing Law Enacted

Brief: On 21 November 2018, the Revenue Code Amendment Act (No. 47) B.E. 2561 was published in the Royal Thai Government Gazette.

Introduction

On 21 November 2018, the Revenue Code Amendment Act (No. 47) B.E. 2561 was published in the Royal Thai Government Gazette, amending the Thai Revenue Code (Revenue Code) by adding specific provisions regarding transfer pricing (Transfer Pricing Provisions).

Download: SPI Newsletter (issue 8/2018)

By Praphan Phichaiwatkamol (Partner), Keerada Rungtanakiat (Associate), Tanyarat Tantivong (Associate) and Jiratchon Rattanavijit (Associate) © December 2018