Transfer Pricing Regulations – A Comparison with Selected ASEAN Regimes

Journal
Thailand
Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 4
This article reviews recent developments in the area of transfer pricing guidance and regulations in Thailand, in comparison to Indonesia, Malaysia and Vietnam. In particular, the shortcomings of the Thai regulations including their divergence from their ASEAN counterparts, and the ways in which they can be improved upon are discussed.