Showing 1 - 2 of 2
Tax planning under the microscope: equip yourself for global change
Business, PwC Thailand, Published on 27/09/2016
» The global tax environment is changing rapidly. Companies that embrace change and effectively manage their costs in the growing digital economy will have a competitive edge. At the same time, tax authorities are increasingly focusing on the commercial or business rationale of tax planning arrangements. Businesses need to be well prepared and equipped to manage their tax costs.
How to determine Related-Party loan rates
Business, PwC Thailand, Published on 19/03/2013
» Multinational companies generally fund their subsidiaries either through debt or equity. When debt funding is used, the subsidiaries pay interest back to the parents. Since the interest payments are generally tax-deductible, different interest rates charged between related parties will result in different effective tax rates faced by group of companies. This article aims to explore existing regulations and address what should be the appropriate interest rates charged between related parties.