HLB Thailand

Paul Ashburn and Radapak Arthapridi of HLB Thailand say splitting contracts to separate labour from materials may not avoid withholding tax being applied to the goods provided, based on a ruling by the Thai Revenue Department

Paul Ashburn and Anna Selina De Vera of HLB Thailand say the decree underlines the country’s commitment to pillar two implementation as Thailand aims to become one of the first two Southeast Asian countries to join the OECD

Amit Bhalla and Andrew Jackomos of HLB Thailand explain the Thai Revenue Code’s guidance in determining the nature of the relationship between two entities and whether transfer pricing disclosure forms are required