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Guidance on Advance Pricing Arrangement (APA) Process

ຈັດພິມໂດຍ: Open Development Thailand

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.

ແຫຼ່ງຂໍ້ມູນ (2)

ເບິ່ງຕົວຢ່າງຂໍ້ມູນ - Guidance on Advance Pricing Arrangement (APA) Process

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Field Value
ປະເພດເອກະສານ Guidelines, instruction manuals, handbooks
ພາສາຂອງເອກະສານ
  • ອັງກິດ
  • ໄທ
ຫົວຂໍ້ Taxation
ພື້ນທີ່ພູມສັນຖານ (ຂອບເຂດພື້ນທີ່)
  • ໄທ
ລິຂະສິດ Yes
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ສະບັບທີ / ຄັ້ງທີ N/A
ສັນຍາລິຂະສິດ unspecified
ຜູ້ຂຽນ (ອົງການຈັດຕັ້ງ) The Revenue Department of Thailand
ສະຖານທີ່ຈັດພິມ Bangkok, Thailand
ຜູ້ຈັດພິມ The Revenue Department of Thailand
ຈຳນວນໜ້າ 5
ໝາຍເຫດ

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

ຄຳສັບຫຼັກ Advance Pricing Agreement,Tax treaty,Double Tax Agreement
ວັນທີອັບໂຫຼດ ກໍລະກົດ 16, 2018, 16:10 (UTC)
ວັນທີດັດແປງ ສິງຫາ 16, 2020, 16:05 (UTC)