Transfer Pricing (TP) has become a key focus for tax authorities in Southeast Asia (SEA) in today’s interconnected global economy. Many SEA countries have implemented TP regulations and thresholds to ensure transactions between related parties are conducted at arm’s length.
Understanding these thresholds is essential because they:
- Determine whether multinational enterprises (MNEs) need to maintain TP documentation (TPD)
- Simplify compliance for MNEs
- Reduce administrative burdens
- Allow for simplified TP analysis for related party transactions (“RPT”)
The publication aims to:
- Provide an overview of TP thresholds in SEA
- Help businesses navigate diverse TP regulatory landscape
- Ensure adherence to local tax authority expectations
- Highlight how thresholds affect compliance obligations
- Reduce the risk of disputes with tax authorities
The publication features a table that summarizes TP local file thresholds for 10 SEA countries, detailing the specific exemptions and compliance conditions for each country.
To read the full article, please click on the below download button:
If you have any questions, feel free to reach out to the following contacts:
Jack Sheehan
Partner, Head of Regional Tax
Thailand
Jack is a Partner and Tax Leader at the firm.
