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Corporate
Transfer Pricing
Content
Part II - Methodologies in Calculating the Market Price
Part II - Methodologies in Calculating the Market Price
Corporate Income Tax
Petroleum Income Tax
Income Tax Guide for Foreign Company
Transfer Pricing
Preface
Content
Transfer Pricing
Part I - Tax Legislation on Transfer Pricing
Part II - Methodologies in Calculating the Market Price
Part III - Process in Establishing the Market Price
Part IV - Documentation
Guidelines on the Determination of market price
Guideline on APA process
ROH
Country by Country Report : CbCR
Methodologies in Calculating the Market Price
The transfer pricing methodologies which are accepted internationally are as follows :
Traditional Transaction Methods
Comparable Uncontrolled Price Method
Resale Price Method
Cost Plus Method
Transactional Profit Methods
Profit Split Method
Transactional Net Margin Method
Part I - Tax Legislation on Transfer Pricing
Part III - Process in Establishing the Market Price
Last updated: 23.11.2020