The Thai Revenue Department has published two notifications concerning the submission of the annual transfer pricing disclosure and the application of the country's transfer pricing rules. The notification on the annual transfer pricing disclosure repeals prior notifications and provides new electronic submission requirements. This includes that companies or juristic partnerships subject to the disclosure requirement are required to submit the annual disclosure via the Revenue Department's website (http://www.rd.go.th) or the Ministry of Finance's electronic tax service (https://etax.mof.go.th), which requires registration. However, if there are reasonable grounds that the disclosure cannot be submitted electronically, a paper form may be downloaded from...