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Guidance on Advance Pricing Arrangement (APA) Process

Advance Pricing Arrangement (hereinafter referred as ‘APA’) is an arrangement made between the taxpayer and the tax authority, providing transfer pricing issues for intra-group of companies’ transactions for a certain period in advance with appropriate methodologies, terms, as well as conditions.

Data Resources (2)

Data Resource Preview - Guidance on Advance Pricing Arrangement (APA) Process

Additional Info

Field Value
Document type Guidelines, instruction manuals, handbooks
Language of document
  • English
  • Thai
Topics Taxation
Geographic area (spatial range)
  • Thailand
Copyright Yes
Access and use constraints

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Version / Edition N/A
License unspecified
Author (corporate) The Revenue Department of Thailand
Publication place Bangkok, Thailand
Publisher The Revenue Department of Thailand
Pagination 5
General note

Keywords Advance Pricing Agreement,Tax treaty,Double Tax Agreement
Date uploaded July 16, 2018, 16:10 (UTC)
Date modified August 16, 2020, 16:05 (UTC)