The power of industry experience is perspective - perspective we bring to help you best leverage your own capabilities and resources.
In July 2017, the Organisation for Economic Co-operation and Development (OECD) incorporated and updated the guidelines on Transfer Pricing. The approach includes the preparation of three documents: Master File, Local File, and the Country-by-Country Report.
Multinational groups regularly face situations where the actual operating results at the end of the year are not in line with the arm’s-length principle. The situation becomes more intriguing when a company(s) having an intercompany transaction(s) does not satisfy the ALP.
Our guide will help you demystify the cloud of confusion surrounding Transfer Pricing. Here, we’ll cover everything you need to know about Transfer Pricing in Thailand. We have it all, including the new changes coming, and how you and your business can prepare.
The Thai Revenue Department has issued the transfer pricing disclosure form that companies will need to file with their corporate income tax return if they had related parties during the accounting period and their reported total revenues are greater than THB 200 million (approx. USD 6.64M).
Our latest insights on Taxation of the Digital Economy, highlights of the interview with the OECD which took place on 3 December with Stewart Brant, Head of Transfer Pricing at the OECD and members of BDO’s Taxation of the Digital Economy taskforce, and of the views gathered to date from global...
When you get a business up and running, there are a host of important things to consider.
This newsletter summarises recent tax developments of international interest across the world. In this issue, read our latest insights on Taxation of the Digital Economy, which include highlights of the interview with the OECD took place on 3 December, Australia’s hybrid mismatch rules and their...
This 32nd issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing on an international level and in Denmark, France, South Africa, and Sri Lanka.