มีหลายร้อยสล็อตออนไลน์อย่างฟรี：THAILAND ROH (Regional Operating Headquarters)
- 15% flate rate tax on income paid to foreigners employed by the ROH for a period of 2 consecutive years.
- Exemption on income earned by a foreigner permanently employed arising from a secondment/assignment abroad if such payment is not claimed directly or indirectly as an expense by the ROH.
- Reduction of corporate income tax from 30% to 10% on net profits received from qualifying services, technological/research royalties or loan interest from associated enterprises.
Exemption on dividend income received from associated enterprises.
- Accelerated depreciation for permanent buildings at the rate of 25% on the date of purchase.
- Bringing in foreign experts and their spouses/dependents to conduct feasibility studies and perform work.
- Owning land to carry out promoted project including the land for housing of executives and employees.
- Remitting foreign currency aboard.
- Entity incorporated under Thai law.
- Providing managerial, technical or “supporting services” to “associated enterprises” or its domestic/foreign branches.
- Supporting services means the following: General administration, business strategic planning and business cooperation; Procurement of materials and parts; Product research and development; Technical support; Marketing and sale promotion support; Human resource management and training in the region; Financial consulting; Economic and investment analysis; Credit management and control; and Other services stipulated by the RD.
- Associated enterprise means the following: Company/partnership holding shares in the ROH not less than 25% of the total capital; Company/partnership which the ROH holds shares or being a partner not less than 25% of the total capital; Company/partnership in which the company or partnership in 1 holds share or being a partner not less than 25% of the total capital; Company/partnership, which has the power to control or supervise the operation and management of the ROH; Company/partnership which the ROH has the power to control or supervise the operation and management; or Company/partnership which a company or partnership in 1 has the power to control or supervise the operation and management.
- Paid up capital of at least 10 million.
- Provides services to associated enterprises in at least 3 foreign countries.
- Has service and royalty revenue paid from/in a foreign country aggregating at least 50% of total revenue, except during the first 3 accounting period, the revenue may be less than 50%, but not less than one-third of total revenue.
- Obtained operating licenses from relevant government agencies.
- Ratio of liabilities to registered capital should not exceed 3 to 1 for a newly established project.