On 2 March 2022, Noriko Sakamoto, Geoffrey K. Soh and Nuthari Borpitpitak of Bangkok office together with Akihiko Tsuda from the Tokyo Office conducted a webinar titled “Transfer Pricing in Thailand – Recent Developments and Audit Trends”, focusing on transfer pricing developments in Thailand and Japan. An English language session focusing on Thailand was conducted on 21 February 2022.
To prevent income shifting among multinational group entities, many countries, including Thailand, have strict transfer pricing laws and regulations. In this client alert, we summarize what is required in preparation of transfer pricing documentation and disclosure forms in Thailand, who is required to prepare, and when to prepare these documents. Read more.