The OECD and its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations continue to lead as the principal source of guidance for transfer pricing regimes around the world. In this issue of BDO’s Transfer Pricing newsletter, we include articles from our member firms that...
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BDO Corporate Tax News summarises recent tax developments of international interest across the world.
The BDO Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.
Pursuant to Section 71 ter paragraph 2 of the Thai Revenue Code, the Revenue Department has issued Director General Notification (DGN) No. 407 dated 30 September 2021 providing clarification on transfer pricing documentation requirements. It prescribes the list of information and documents that...
With a view to mitigating the impact of the COVID-19 pandemic on taxpayers and to increase taxpayer liquidity, the Thai Ministry of Finance has approved an extension of the deadlines for filing tax returns and allowing the Revenue Department to waive or reduce certain penalties and fines.
This 36th issue of BDO’s Transfer Pricing Newsletter focuses on significant international developments and recent developments from Argentina, Australia, China, Germany, the United Kingdom, and the United States.