Paul Ashburn and Amit Bhalla of HLB Thailand overview Thailand’s gradual overhaul of its transfer pricing rules, as the concept of secondary adjustments takes shape in the jurisdiction.
Paul Ashburn and Duangnetr Sarachai of HLB Thailand discuss the amendments to the Thai Revenue Code that introduces VAT on foreign e-services, effective from September 1 2021.
Paul Ashburn and Rohit Sharma of HLB Thailand explore how Thai transfer pricing legislation has evolved to entail greater disclosure requirements and discusses the associated risks for taxpayers.
