เบี้ยปรับและเงินเพิ่มกรณีการกำหนดราคาโอน
Currently, the Revenue Code does not include particular transfer pricing penalties. The existing provisions are ineffective to prevent related companies from conducting transfer mispricing. Meanwhile, the absence of a specific penalty-exemption provision leaves good faith taxpayers unprotected by th...
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| Format: | Theses and Dissertations |
| Language: | Thai |
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จุฬาลงกรณ์มหาวิทยาลัย
2015
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| Online Access: | https://digiverse.chula.ac.th/Info/item/dc:22368 |
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| Institution: | Chulalongkorn University |
| Language: | Thai |