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Bangkok Post, Thailand, Tax Column.
Jun. 4--If you run a business and have not heard of APA yet, it's time to brush up before it's too late. APA stands for the "advance pricing arrangement", which is a method that allows a taxpayer to negotiate with the Revenue Department in advance to adopt an agreed price for an intra-company transaction. The method can help to avoid unnecessary disputes with tax authorities over transfer pricing.
The Revenue Department issued Departmental Regulation No. Por. 113/2545 on May 16 this year to regulate transfer pricing. The regulation came into force after the department invited a few tax specialists to attend the first public hearing it had ever held.
Transfer-pricing regulations are intended to prevent the manipulation of profits and losses within a group of related companies. For example, instead of selling products ...
- Profit Margin
- Encyclopedia entry from: Encyclopedia of Small Business January 1, 2007 700+ words
Profit Margin The profit margin is an accounting measure designed to gauge the financial health...total sales receipts (or costs) over some defined period. The profit margin is a measure of the amount of profit accruing to a firm from...
- JARGON; Profit margin.(BUSINESS)
- Newspaper article from: Star Tribune (Minneapolis, MN) Oslund, John J. May 5, 2006 700+ words
...Byline: John J. Oslund; Staff Writer Profit margin is a term that has several more specific...at it: For every dollar in sales, profit margin is what's left after you pay the...s also called operating profit, profit margin or cash flow.) Some industries have...
- In 2008, the Profit Margin of Mobile Phone Industry Will Drop to an Estimated...
- Press release article from: M2 Presswire June 12, 2008 700+ words
...Research and Markets: In 2008, the Profit Margin of Mobile Phone Industry Will Drop...started capturing markets since 2003, profit margin of mobile phone design industry saw...one of the main causes of industrial profit margin falling to 35%. In 2005, the average...
- BII enjoys biggest profit margin
- Magazine article from: Indonesian Commercial Newsletter October 25, 1993 700+ words
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- Increased profit margin in coke boosts Changchun Gas 1H profits.
- Newspaper article from: China Business News July 25, 2003 700+ words
Increased profit margin in coke boosts Changchun Gas 1H...Gas Co. Ltd. claimed the gross profit margin in metallurgical coke production...the same period of last year. The profit margin of piped gas sales, totaling 76...
- Research and Markets: In 2008, the Profit Margin of Mobile Phone Industry Will...
- Press release article from: Business Wire June 12, 2008 700+ words
...started capturing markets since 2003, profit margin of mobile phone design industry saw...one of the main causes of industrial profit margin falling to 35%. In 2005, the average profit margin of China mobile phone design industry...
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- Press release article from: PR Newswire December 10, 2001 700+ words
...over year operating metrics. Gross profit margin was 5.27% for the quarter, a record...provide and the risks they take. Gross profit margin and gross profit per worksite employee...PEO's revenue. Our 5.27% gross profit margin leads the public PEO's. Other public...
- Colgate Announces Strong 4th Quarter and Year Results; 23rd Consecutive Quarter...
- Press release article from: Business Wire February 5, 2002 700+ words
...increased E.P.S., net earnings and gross profit margin. Unit volume and gross profit margin increased in every operating division worldwide...unit volume rose 4.0% and global gross profit margin increased 100 basis points, at the top...