DTL LAW OFFICE

Transfer pricing is one of the important means of managing and scheduling business transactions in group enterprises or affiliated enterprises, especially multinational enterprises. The Transfer Pricing Regulations are management regulations formulated based on international principles and standards to manage pricing trends between related party transactions with prices different from those of independent companies. On November 6, 2020, Thailand issued a ministerial regulation amending the Tax Law, which mainly stipulates that transfer pricing audits will be based on fair trade principles: during audits, tax officials will use two pricing methods, including: (a) internal comparisons, such as financial data of comparable transactions between taxpayers and independent parties; (b) External comparisons, such as financial data of comparable transactions between independent parties. We need to wait for the tax notification from the Director General to obtain detailed information

Mar 26,2025