The Advance Pricing Agreement Process – A Mixed Blessing?

Journal
Boonsongprasert, S.
Thailand
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 4
Format/Price
JournalUSD 45

Thailand issued transfer pricing guidelines in 2002 and subsequently in 2010, issued guidance on a bilateral advance pricing agreement programme. The author provides a description of the programme as well as look at the impact it has had on the Thai tax system.