{"id":5804,"date":"2021-12-08T13:36:00","date_gmt":"2021-12-08T06:36:00","guid":{"rendered":"https:\/\/belaws.com\/thailand\/?p=5804"},"modified":"2024-12-19T10:51:52","modified_gmt":"2024-12-19T03:51:52","slug":"thailand-publishes-new-country-by-country-transfer-pricing-reporting-rules","status":"publish","type":"post","link":"https:\/\/belaws.com\/thailand\/fr\/thailand-publishes-new-country-by-country-transfer-pricing-reporting-rules\/","title":{"rendered":"Thailand publishes new Country-by-Country transfer pricing reporting rules"},"content":{"rendered":"<div id='breadcrumb_section'  class='avia-section av-ksd0xiy5-8d7aad9d55850bb423a0559dd08c567f main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  sticky avia-bg-style-scroll av-minimum-height av-minimum-height-custom  container_wrap sidebar_right'  ><div class='container av-section-cont-open' style='height:20px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-5804'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-ks8kyyfa-facab0127ba9da0f9df5cd8b638903d7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock breadcrumb'  itemprop=\"text\" >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18myty-919e5cb9f68131fb6240d9c12261edb4\">\n.av_font_icon.av-18myty-919e5cb9f68131fb6240d9c12261edb4 .av-icon-char{\nfont-size:11px;\nline-height:11px;\n}\n<\/style>\n<span  class='av_font_icon av-18myty-919e5cb9f68131fb6240d9c12261edb4 avia_animate_when_visible av-icon-style- avia-icon-pos-left av-no-color avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='\ue874' data-av_iconfont='entypo-fontello' ><\/span><\/span>\n<div style=\"padding-left: 15px\"><span class=\"\"><a href=\"https:\/\/belaws.com\/thailand\/\">Belaws Home<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/\">Thailand<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/blog\">Blog<\/a><\/span> \u203a\u203a Thailand publishes new Country-by-Country transfer pricing reporting rules<\/div>\n<\/div><\/section>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-re718-f933e9e3a470259eecd4d4692aaacea2 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-3  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-5804'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd27few-1f8c384e085c379baccb5abbe326157c\">\n#top .hr.hr-invisible.av-ksd27few-1f8c384e085c379baccb5abbe326157c{\nheight:100px;\n}\n<\/style>\n<div  class='hr av-ksd27few-1f8c384e085c379baccb5abbe326157c hr-invisible  avia-builder-el-4  el_before_av_two_fifth  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-gmj0k-ac56bb06b98c278ca7684f46c4d7723e av_two_fifth  avia-builder-el-5  el_after_av_hr  el_before_av_three_fifth  first av-break-at-tablet flex_column_div '   ><p><section  class='av_textblock_section av-kscys0p5-dea49aec98af3418f6bc875197a205db'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock sur-titre_bleu'  itemprop=\"text\" ><p>corporate<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lra90-d8afa3d52809b62145c712abb654d90f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h1_bleu_post'  itemprop=\"text\" ><h1>Thailand publishes new Country-by-Country transfer pricing reporting rules<\/h1>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b3jfo-03f63b84c9a76d84e1713c05a87923fd\">\n#top .hr.hr-invisible.av-b3jfo-03f63b84c9a76d84e1713c05a87923fd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-b3jfo-03f63b84c9a76d84e1713c05a87923fd hr-invisible  avia-builder-el-8  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kscyalj7-2ad25b68643e9517389c1de031001cff'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>05\/12\/2021<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-b9fj0-085f6c0be3ada9235be18814540ed281'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>On September 30, 2021, Thailand&#8217;s Revenue Department published a new notification setting out the country-by-country (CBC) transfer pricing reporting requirements for multinational enterprises (MNE) that are undertaking business in Thailand.<\/p>\n<\/div><\/section><\/p><\/div><div class='flex_column av-bmm5w-737f28be9bb008277e27311ae0eaf479 av_three_fifth  avia-builder-el-11  el_after_av_two_fifth  avia-builder-el-last  av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscy8en7-d310317093551dae27b6b9d6b16e3ff1\">\n.avia-image-container.av-kscy8en7-d310317093551dae27b6b9d6b16e3ff1 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kscy8en7-d310317093551dae27b6b9d6b16e3ff1 av-styling- avia-align-center  avia-builder-el-12  avia-builder-el-no-sibling  radius_10 img'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-5807 avia-img-lazy-loading-not-5807 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/123a.png\" alt='Thailand publishes new Country-by-Country transfer pricing reporting rules' title='Thailand publishes new Country-by-Country transfer pricing reporting rules'  height=\"800\" width=\"990\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/123a.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/123a-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/123a-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/123a-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/123a-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/123a-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/123a-705x570.png 705w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4\">\n.avia-section.av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4 main_color avia-section-default avia-no-border-styling  avia-builder-el-13  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-5804'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-kwobeftn-9867fb9e8a079191497c35fcd0835a2d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>The Notification of the Director-General of the Revenue Department Re: Income Tax (No. 408) will apply to accounting periods beginning on or after January 1, 2021. The new CBC report must be submitted at the same time as the annual corporate income tax (P.N.D. 50) filing (within 150 days of the end of the accounting period).<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd2ivxm-023071e5c33e5c283329416739e1beb3\">\n#top .hr.hr-invisible.av-ksd2ivxm-023071e5c33e5c283329416739e1beb3{\nheight:60px;\n}\n<\/style>\n<div  class='hr av-ksd2ivxm-023071e5c33e5c283329416739e1beb3 hr-invisible  avia-builder-el-15  el_after_av_textblock  el_before_av_two_third  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-fpevw-aab8acce1826d370629f645f34d6bd3b av_two_third  avia-builder-el-16  el_after_av_hr  el_before_av_one_third  first av-break-at-tablet flex_column_div '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kwx5lbds-757397def8e153928040609c4db97d73\">\n#top .hr.hr-invisible.av-kwx5lbds-757397def8e153928040609c4db97d73{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-kwx5lbds-757397def8e153928040609c4db97d73 hr-invisible  avia-builder-el-17  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kscytnto-f4ae9c56c04bf4a15bd98ec286ef7b59'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What is country-by-country (CBC) transfer pricing reporting for?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-22admk-62b4f716dc6a68b7afde213eeee06d5d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>The new CBC reporting requirements have been designed to improve international tax transparency, allow the Thai Tax authorities to get a better understanding of MNEs tax obligations and perform data analysis.<\/p>\n<p>This CBC reporting requirement will allow Thailand to exchange tax and financial information with other signatory members of the Multilateral Convention on Mutual Administrative Assistance on Tax Matters. The Multilateral Convention on Mutual Administrative Assistance on Tax Matters focuses on international cooperation and assistance between tax authorities from the signatory states. This convention aims to promote tax transparency, fairer tax administration, and preventing tax evasion and avoidance.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2jj305-8438facf165d88b85e127060910d7fd2\">\n#top .hr.hr-invisible.av-2jj305-8438facf165d88b85e127060910d7fd2{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-2jj305-8438facf165d88b85e127060910d7fd2 hr-invisible  avia-builder-el-20  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-2581ji-5d293ba7590494d5717238c3c17cc694'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Who is required to submit CBC reports in Thailand?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwk5krax-9bb76e38790f3c1a4eb2b4b484ca4a64'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>The CBC reporting requirement is aimed at MNEs that do business in Thailand and at least one further jurisdiction. The applicable MNEs must have a consolidated group revenue of at least THB 28 billion (approx. USD 847 million) over a 12-month accounting period. This revenue period will be prorated for shorter periods.<\/p>\n<p>In practice, any ultimate parent entities (UPEs) incorporated in Thailand are required to submit a CBC report to the Revenue Department. For any UPEs not registered in Thailand, a related entity that operates in Thailand may have to file the report on the UPEs behalf.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-72cl0-d225dba1e62d4e773a8ad33d7621ee31'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>However, these Thai entities of a MNE group will not be required to submit a CBC report if the following criteria has been satisfied:<\/p>\n<ul>\n<li>The UPE which is not registered in Thailand must file a CBC report in its own tax residence; and<\/li>\n<li>The tax residence of a UPE which is not registered in Thailand must have an effective CBC reporting competent authority agreement with Thailand, allowing the reports to be shared and accessed by the Thai authorities.<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwobrbj5-2271ddafdffd618da292f147eedd406f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Please note that it is possible for the Thai entity of a MNE to be assigned as a Thai surrogate parent entity (SPE) in order to file the reports on the UPEs behalf.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-e12zid-d22067e9a092c14eba134a63127ae230\">\n#top .hr.hr-invisible.av-e12zid-d22067e9a092c14eba134a63127ae230{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-e12zid-d22067e9a092c14eba134a63127ae230 hr-invisible  avia-builder-el-25  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-5g0vla-be9bf61438ff69d3721b08d6b7537b82'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What is an Ultimate Parent Entity (UPE)?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwobsw9d-f78f2d58f6f403b60981dc2623695016'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Under the recently published CBC notification, an entity will be considered a UPE in the following scenarios:<\/p>\n<ul>\n<li>It directly or indirectly owns one or more other entities in the same MNE group, OR the MNE would have to comply with the requirements if it were traded on a securities exchange in that country.<\/li>\n<li>A UPE cannot be directly or indirectly owned by any other entity in the same MNE group.<\/li>\n<li>Maintains no ownership interest in any other entity, but does conduct its business through a permanent establishment registered in another country.<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-31zj24-6fa795f22f7f399115037c128a57a44b\">\n#top .hr.hr-invisible.av-31zj24-6fa795f22f7f399115037c128a57a44b{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-31zj24-6fa795f22f7f399115037c128a57a44b hr-invisible  avia-builder-el-28  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kwx4xkjy-aa9b62b7751655b22ba9eb1701a72afb'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Are there any exemptions from filing a CBC?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwx4yl7b-70dd2845b816d89432702d8f10c7f902'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>A Thai entity of a MNE group is exempt from filing CBC reports with the Revenue Department if all of the following conditions are satisfied:<\/p>\n<ul>\n<li>The foreign UPE has appointed an SPE residing outside Thailand to file CBC reports in the SPE&#8217;s country of tax residence;<\/li>\n<li>The SPE&#8217;s country of tax residence requires the submission of CBC reports;<\/li>\n<li>A competent authority agreement between the third-country SPE&#8217;s country of tax residence and Thailand is in effect by the CBC report filing deadline in Thailand;<\/li>\n<li>The third-country SPE&#8217;s country of tax residence has not reported a systemic failure regarding its information exchange to Thailand;<\/li>\n<li>the SPE has successfully notified the competent authority in its country of tax residence of its appointment as a SPE; and<\/li>\n<li>The Thai entity has notified the Revenue Department of the appointment of the third-country SPE.<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwobug5k-fdf5119ceda39acb71829ffe664b99b5'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu_post'  itemprop=\"text\" ><h3>How does this affect me?<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8pzyk-31262c0feeaa086f9f0b326a91be6013'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>A company or entity operating in Thailand will be required to submit a CBC if the the following criteria is satisfied:<\/p>\n<ul>\n<li>The entity must have 2 locations i.e. undertaking business in Thailand and at least one further jurisdiction.<\/li>\n<li>The entity must generate more than THB 28 billion (approx. USD 847 million) over a 12-month accounting period.<\/li>\n<\/ul>\n<p>To find out whether your company is required to comply with these new regulations, why not book a quick compliance check with one of our accounting experts. To book a consultation please visit this link.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-297v0e-4f32b4bab04e73b2d9172a7efe4a6068\">\n#top .hr.hr-invisible.av-297v0e-4f32b4bab04e73b2d9172a7efe4a6068{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-297v0e-4f32b4bab04e73b2d9172a7efe4a6068 hr-invisible  avia-builder-el-33  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kwocfmx6-0a605a1f149aed260bade8242f0e3a9d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>In conclusion<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwocgf6v-45bf4c555edc16be5b6f331e4606fc6b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>The Notification of the Director-General of the Revenue Department Re: Income Tax (No. 408) will have a significant effect on MNEs operating in Thailand and adds an extra layer to the already existing compliance procedures.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwochadd-687d3c89c743226450445b64cd4a087f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>To see how our team experts, who specialise in Tax compliance for Thailand can help your company navigate this new requirement, please follow this link.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwblafeu-fa8abdc7a421e9b5fd2c4bc45ad5f636'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><em>Please note that this article is for information purposes only and <strong>does not constitute legal advice<\/strong>.<\/em><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-zyp8-41a00f5f67705ff7f7f0e4aaa8988d15\">\n#top .hr.hr-invisible.av-zyp8-41a00f5f67705ff7f7f0e4aaa8988d15{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-zyp8-41a00f5f67705ff7f7f0e4aaa8988d15 hr-invisible  avia-builder-el-38  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-azojo-a5db05410c30079af87f679b6ef91fd8\">\n.flex_column.av-azojo-a5db05410c30079af87f679b6ef91fd8{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\npadding:0px 30px 30px 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itemprop=\"blogPost\" ><div class='avia_textblock text_14'  itemprop=\"text\" ><p>Our consultations last for a period of up to 1 hour and are conducted by expert Lawyers who are fluent in English, French and Thai.<\/p>\n<p>Consultations can be hosted via WhatsApp or Video Conferencing software for your convenience. 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custom_class='' template_class='' aria_label='' element_template='' one_element_template='' av_uid='av-djd1ft' sc_version='1.0']\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='83' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' av-medium-hide='aviaTBav-medium-hide' av-small-hide='aviaTBav-small-hide' av-mini-hide='aviaTBav-mini-hide' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-4uclux' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_textblock size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='title_footer' template_class='' element_template='' one_element_template='' av_uid='av-ktmbq6um' sc_version='1.0' admin_preview_bg='']\r\nSERVICES\r\n[\/av_textblock]\r\n\r\n[av_textblock 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