Thailand Tax Updates - 29 May 2017
Thailand Tax Updates - 29 May 2017
???????????????????????????????????????????????? OECD
???????????????????????????????????????????????? OECD
???????????????????????????????????????????? Base Erosion and Profit Shifting Project (BEPS Project) ??????????????????????????????????????????????? [Organisation for Economic Co-operation and Development (OECD)] ?????????????????? (Associate Country) ????????????????????? (Inclusive Framework) ???????????????????????? ????????????? BEPS Project ??????? ??????????????????????????????
???????????????????????????????????????????? Base Erosion and Profit Shifting Project (BEPS Project) ??????????????????????????????????????????????? [Organisation for Economic Co-operation and Development (OECD)] ?????????????????? (Associate Country) ????????????????????? (Inclusive Framework) ???????????????????????? ????????????? BEPS Project ??????? ??????????????????????????????
????????????? BEPS ????????? 15 ?????????? ????????????????????????????????????????????????????? ?????????????? ????????????????????? digital economy ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????
???????????? ?????????????????????????????????????????????????????????????????????????????????????????????????? ???? ?????? ????????????????????????????? ??????????????????????????????? (Thin Capitalisation rule ) ??????????????????????????????????????????????? Controlled Foreign Corporation (CFC rule) ???????????????????????????????????? (Tax treaty shopping)??????? ???????????????????????????????
??????????????? ??????????????????? ??????????????????????????????? ???? ??????????????????????????????????????????????????????????? aggressive tax planning ???????????????????????????????????????????????????????? MAP (Mutual Agreement Procedures – ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????)
???????????? ????????????????????????????????????????? (Transfer pricing) ??????????????????????????? transfer pricing ??????????????????????????? ???????????? ?????????????????????????????? ??????????????????? ?????????? Country-by- Country Report ?????????????????? ???????????????????????????????????????????????????????????????????????????????????????????????? ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? Country-by-Country Report ?????????????????????????? BEPS Project ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????
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