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14 May 2020

​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.

/en-gb/insights/transfer-pricing-news/what’s-the-difference-between-a-master-file-and-a-local-file
29 April 2020

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.   

/en-gb/insights/transfer-pricing-news/year-end-transfer-pricing-adjustments-and-customs-valuations
17 February 2020

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. 

/en-gb/insights/transfer-pricing-news/everything-you-ve-ever-wanted-to-know-about-transfer-pricing-in-thailand
06 January 2020

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).

/en-gb/insights/tax-updates/transfer-pricing-disclosure-form-released
28 December 2019

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...

/en-gb/insights/latest-on-taxation-of-the-digital-economy-december-2019
23 September 2019

Last year the Thai Cabinet approved an initial draft of an amendment to Thailand’s Revenue Code to make foreign e-commerce businesses liable for VAT on services provided to customers in Thailand.The government has indicated that it is likely that the law will come into effect in 2020, in an...

/en-gb/insights/vat-on-foreign-e-commerce-businesses-expected-to-be-effective-in-2020
13 July 2019

The advent of cloud computing - the practice of storing and accessing data and programs over the internet - has seen new business models evolve to permit businesses to interact more seamlessly with customers and suppliers online. It is also causing a shake up in the accounting world as more and...

/en-gb/insights/article/cloud-accounting-sending-your-financials-sky-high
09 July 2019

The Ministry of Commerce has enacted a new regulation to add the provision of loans and certain services to related companies to the list of service businesses that do not require a foreign business license under the Foreign Business Act.The following service businesses will no longer require a...

/en-gb/insights/foreign-business-restrictions-relaxed
Displaying 1 - 10 of 25
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