มีหลายร้อยสล็อตออนไลน์อย่างฟรี:THAILAND ROH (Regional Operating Headquarters)

มีหลายร้อยสล็อตออนไลน์อย่างฟรี,

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มีหลายร้อยสล็อตออนไลน์อย่างฟรี,

Incentives

  • 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.

Conditions

  • 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.