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An overview by DFDL, Taxand Thailand
Jack Sheehan, Jidapa Tiamsuttikarn and Vandana Vijayakumar from our Thai member firm DFDL have published an article on the Tax and Transfer Pricing Considerations of Providing Intragroup Services in Thailand.
Multinational companies must navigate key tax implications, including a 15% withholding tax on service payments to foreign providers (potentially exempt under tax treaties), 7% VAT on services used in Thailand, and possible stamp duty on agreements. The existence of a Permanent Establishment (PE) may trigger corporate tax obligations. The Thai Revenue Department closely examines management service fees, sometimes reclassifying them as royalties, impacting tax treatment.
The article explores these issues in detail, offering practical strategies to manage tax risks and ensure compliance with Thai regulations.
You can read the full article here.
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