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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.

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Guidance on Advance Pricing Arrangement (APA) Process
 
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คู่มือผู้เสียภาษี ในการจัดทําข้อตกลงการกําหนดราคาเป็นการล่วงหน้า (Advanced Pricing Arrangement : APA)
 

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Thông tin khác

Miền Giá trị
Loại tài liệu Guidelines, instruction manuals, handbooks
Ngôn ngữ
  • Tiếng Anh
  • Tiếng Thái Lan
Chủ đề Taxation
Vùng địa lý (phạm vi không gian)
  • Thái Lan
Bản quyền Yes
Hạn chế truy cập và sử dụng

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Phiên bản/Lần xuất bản N/A
Giấy phép unspecified
Tác giả (tổ chức) The Revenue Department of Thailand
Nơi xuất bản Bangkok, Thailand
Nhà xuất bản The Revenue Department of Thailand
Đánh số trang 5
Chú ý

http://www.rd.go.th/publish/fileadmin/download/GUIDANCE-ON-APA-PROCESS-EN.pdf http://www.rd.go.th/m/fileadmin/download/GUIDANCE-ON-APA-PROCESS-TH.pdf
Các từ khóa Advance Pricing Agreement,Tax treaty,Double Tax Agreement
Ngày đăng tải tháng 7 16, 2018, 16:10 (UTC)
Ngày chỉnh sửa, cập nhật tháng 8 16, 2020, 16:05 (UTC)