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Bangkok Post, Thailand, Guest Column.
Mar. 2--Typically, Thai subsidiaries of multinational companies are financed through a combination of equity and debt. That debt may, in many cases, be sourced from a related foreign company. It is also not uncommon for Thai companies with excess funds to make loans to group companies within or outside Thailand to finance their working capital needs.
The Revenue Department's transfer pricing guidelines require that the interest rate on a loan between related parties be comparable to the going market rate unless they can provide some justification that is acceptable to the tax authorities. Determining the most appropriate interest rate in accordance with the department's guidelines may, however, require complex analysis.
Generally, the department's transfer pricing regulations rely on the internationally accepted "arm's length" principle. Under this principle, the interest rate charged on a loan between related companies ...
- Homebuyers may get interest-rate subsidies.
- Newspaper article from: Bangkok Post (Bangkok, Thailand) September 5, 2006 700+ words
...proposal for state subsidies on interest rate expenses for new homebuyers...officials yesterday, said interest rate volatility had affected many...workers. Earlier this year, the Revenue Department increased personal tax deductions...
- Check-cashing delays costly, Bachrach says Weld foe blasts Revenue Department
- Newspaper article from: The Boston Globe Scot Lehigh and Frank Phillips, Globe Staff June 18, 1994 700+ words
...Bachrach said that if the same delay applied to the state's $10,690,000,000 in total tax revenues, at a short-term interest rate of 3.5 percent, the state could be losing as much as $14.4 million through such delays. Noting that businesses and...
- Bangkok Post, Thailand, Tax Column.
- Newspaper article from: Knight Ridder/Tribune Business News September 3, 2002 700+ words
...disputes with the Revenue Department over the 15...speaking, an interest rate swap transaction...enter into an interest rate swap: Party...years, the Revenue Department had regarded payments under an interest rate swap transaction...
- The neutral real interest rate.
- Magazine article from: Economic Bulletin Bernhardsen, Tom Gerdrup, Karsten June 1, 2007 700+ words
The concept "neutral real interest rate" is generally associated with the real interest rate level, which implies that monetary policy...contractionary. We define the neutral real interest rate as the real interest rate level which in...
- Supervising interest rate risk management.
- Newspaper article from: FRBSF Economic Letter Lopez, Jose A. September 17, 2004 700+ words
...establish and improve their procedures for interest rate risk management, including using economic...expanding their knowledge and oversight of interest rate risk management techniques. For example...the Accord's stated principles on interest rate risk. In brief, the principles ...
- Interest rate swaps: financial tool of the '90s. (includes related article)
- Magazine article from: Healthcare Financial Management Woodard, Mark A. November 1, 1993 700+ words
...financial management tool -- the interest rate swap (a contractual agreement in which one party with a fixed interest rate payment liability and another...article describes the uses of interest rate swaps and discusses the variables...
- Interest rate derivatives and asset-liability management by commercial banks.
- Magazine article from: New England Economic Review Simons, Katerina January 1, 1995 700+ words
...sharply in recent years. The total amount of interest rate, currency, commodity, and equity contracts...one type of derivative instrument, namely interest rate futures, to manage interest rate risk (Koppenhaver 1986; Booth, Smith...
- Sharing Interest Rate Risk in Social Infrastructure Projects.
- News wire article from: Mondaq Business Briefing November 28, 2005 700+ words
...more willing to accept some level of interest rate risk where this represents value for...the NSW Government's approach to interest rate risk on social infrastructure projects...expected the private sector to manage interest rate risk during the term of the project...
