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Revenue Departmental Instruction No. Paw. 113/2545 on Corporate Income Tax - Determination of Transfer Price based on the Market Price

International business transactions have increased dramatically over the years. Investment has increasingly expanded at an unprecedented rate in many countries. These international business activities have led to the formation of a group of companies with mutual interests which is known as “multinational enterprise” (MNE). Companies within the MNE may trade goods or services with one another by means of “Transfer Pricing”. The Revenue Department is aware of practical problems in calculating the market price. Therefore, the booklet “Determination of Market Price for Multinational Enterprises” is accordingly written to provide businesses with guidelines in determining acceptable market prices in accordance with international principles.

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Data Resource Preview - Revenue Departmental Instruction No. Paw. 113/2545 on Corporate Income Tax: Determination of Transfer Price based on the Market Price

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စာတမ်းအမျိုးအစား Guidelines, instruction manuals, handbooks
စာရွက်စာတမ်း၏ ဘာသာစကား
  • အင်္ဂလိပ်ဘာသာစကား
ခေါင်းစဉ်များ
  • Business structures and legal registration
  • Taxation
ပထဝီဧရိယာ (spatial range)
  • ထိုင််း
မူပိုင်ခွင့် Yes
ရယူခြင်းနှင့် အသုံးပြုခြင်း အကန့်အသတ်များ

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ပြင်ဆင်ချက် N/A
ခွင့်ပြုချက် unspecified
ရေးသားသူ (အဖွဲ့) The Revenue Department of Thailand
ထုတ်ဝေသူ The Revenue Department of Thailand
ထုတ်ဝေသည့်ရက်စွဲ 2002
စာမျက်နှာခွဲ 14
အဓိကစကားလုံးများ V4MF,FLEGT,Market Price,Transfer Pricing
တင်ခဲ့သည့်ရက်စွဲ ဇူလိုင် 16, 2018, 15:24 (UTC)
ပြန်လည်ပြင်ဆင်သည့်ရက်စွဲ အောက်တိုဘာ 23, 2018, 08:19 (UTC)