Incentives are available for regional operating headquarters (ROH), which are defined ascompanies incorporated under Thai law that provide administrative and technology services orother support services to the ROH’s foreign branches or its associated enterprises. Qualifyingservices under the ROH scheme include management and administrative services, technicalservices and support services, such as business planning and coordination, R&D and corporatefinancial advisory services. ROHs are entitled to the following incentives offered by the ThaiRevenue Department
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