The Thai Revenue Department recently published Notification No. 419, prescribing the procedure for the submission of Country-by-Country (CbC) reports. Key points include:

• The reporting entity must register for CbC reporting purposes either through:
  • the E-Filing service on the Revenue Department website (www.rd.go.th); or
  • the Tax Single Sign On (Tax SSO) service on the Ministry of Finance webs…