This article explores Thailand’s role as a hub for holding, financing, and management activities, focusing on its tax and transfer pricing framework. Key topics include:
- Thai Holding Company Regime
- Taxation of Disposal Gains
- Thai International Business Centre
- Intragroup Management Services and Financing
- Transfer Pricing and Anti-abuse Rules
- OECD BEPS Project and GLOBE Rules
Overall, the article highlights Thailand’s tax incentives and compliance requirements in an international context.
Source: Reprinted from Tax Notes International, August 5, 2024, p. 807, with permission from Tax Analysts.
Jack Sheehan
Partner, Head of Regional Tax
Thailand
Jack is a Partner and Tax Leader at the firm.
