Thailand Transfer Pricing Group Services Guideline
Departmental Instruction No Paw 13/2529 is the Thailand Revenue Department's transfer pricing group services guideline. It prescribes that, for group services charges from a head office or another foreign company to be allowed as expenses for the entity in Thailand, the expenses must comply with the following specific "exclusively incurred for the purpose of the business" rules:
This is a general information Tax Insight Article only. It should not be used to determine any particular matter without consulting with an experienced Thailand tax advisor.