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Regional Operating Headquarters (ROH) and Treasury Center (TC). Thailand’s policy to promote regional investment. Policy Measures to promote ROH & TC. ROH Tax incentives Non-tax incentives Treasury Center General Regulation Tax system relating TC. Country Benchmarking. Tax Incentives.
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Regional Operating Headquarters (ROH) and Treasury Center (TC) Thailand’s policy to promote regional investment
Policy Measures to promote ROH & TC • ROH • Tax incentives • Non-tax incentives • Treasury Center • General Regulation • Tax system relating TC
Country Benchmarking Tax Incentives RHQ: Regional Headquarters IHQ: International Headquarters OHQ: Operational Headquarter Company 3
Country Benchmarking Tax Incentives
Country Benchmarking Tax Incentives
Country Experiences Criteria
Country Benchmarking Criteria
Country Benchmarking Criteria
Country Benchmarking Criteria
ROH PolicyChallenge Tax Incentives Thailand Present ROH Singapore/ Malaysia ROH Future Criteria
Tax system relating TC • Exempted Specific business tax (SBT) on interest generated by lending to associated companies (>25%) • Reduced SBT rate to 0.01% on treasury portfolio transaction • Import duty compensation