Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Thailand

Recent developments relating to MAP in Thailand prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Thailand signed and ratified the Multilateral Instrument (MLI) to modify existing tax treaties to contain the equivalent of Article 25 of the OECD Model Tax Convention (OECD, 2017). Tax treaties have been modified to fulfil the requirements under the Action 14 Minimum Standard.

Other developments relating to MAP

• Thailand has published the Map Guideline on 2021 and the Guideline on APA process on 2022 which include roll-backs.

Latest Action 14 Peer Review report

13 September 2022 - https://doi.org/10.1787/18aa2039-en

Tax treaty network of Thailand

• 61 treaties, applicable to 61 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Thailand's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
39	3	19

Source: OECD

Thailand's MAP programme

Organisation of competent authority function

• five persons:

  • one head of unit

  • four persons working on MAP cases (all of which also work on other tasks as well).

• contact persons for MAP requests:

  • Mr.Lavaron Sangsnit, Director-General, The Revenue Department of Thailand, 90 Soi Phaholyothin 7, Phaholyothin Road, Phayathai, Bangkok 10400

  • Tel. (+66) (2) 272 8639 E-mail address: [e-mail]

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Mutual Agreement Procedure Guideline, 2021	https://www.rd.go.th/final_MAPmanualEN.pdf (Section 6 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	8 April 2022	https://www.oecd.org/ctp/dispute/thailand-dispute-resolution-profile.pdf

Overview of Thailand's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-thailand.pdf for details with respect to Thailand's MAP Statistics.

Figure 2. Cases Closed in 2022

Source: OECD

Figure 3. Evolution of Thailand's MAP caseload (2017-22)

Source: OECD

Table 3. Overview of Thailand’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	0	0	0
Other cases	20	1	2	19
Total	20	1	2	19

Source: OECD

Table 4. Thailand’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	1	77.00	1	39	2	58.00
All cases	1	77.00	1	N/A	2	58.00

Source: OECD