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Thailand - VAT Agent Triggering Permanent Establishment for Corporate Income Tax Purposes

Country:
Thailand
Author:
C. Visuttipat
Issue:
International Transfer Pricing Journal, 2014 (Volume 21), No 6
Published:
3 November 2014
This articles discusses the various ways in which an original equipment manufacturer in Thailand providing services to foreign suppliers risks being deemed a permanent establishment in relation to its VAT obligations.
 
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