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Proposed changes in corporate tax filing raise questions
Business, PwC Thailand, Published on 12/06/2017
» What if a company were required to file a corporate income tax return for each place of business using the same method as for filing a VAT return? As provocative as it sounds, the question is no longer hypothetical.
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.