Transfer Pricing 13 Feb 2025

107. OECD Pillar 1 and 2 vs. Transfer Pricing

 

OECD Pillar 1 and 2 vs. Transfer Pricing, one-page summary. 

Thailand Revenue Department "TRD" effectively applied the OECD Pillar 2 Global Anti-Base Erosion Rule on 1 January 2025 for MNE's and Thai companies in Thailand.

However, we have a waiting period of 15 months after the Inter Accounting Standard "IAS" annual year 2025 accounting closing book.

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