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https://www.siam-legal.com/thailand-law/how-to-establish-a-regional-operating-headquarters-in-thailand/#:~:text=A%20%E2%80%9C%20Regional%20Operating%20Headquarters%20%E2%80%9D%20or%20ROH,to%20manage%20its%20branch%20offices%20in%20the%20region.
https://www.siam-legal.com/Business-in-Thailand/Regional-Operating-Headquarters-ROH-in-Thailand.php
It is the Regional Operating Headquarters (ROH). Regional Operating Headquarters (ROH) In 2002, the first ROH incentives, both tax and non-tax, were introduced to investors with the aims of attracting more investment in Thailand. The benefits provided by the Revenue Department, in term of tax incentives, are as follows: Corporate Income Tax reduction from 30% to 10% on net profit …
https://thailand.acclime.com/formation/regional-hq/
in Thailand. Regional operational headquarters or ROH is a type of company registered at the Department of Business Development, and also promoted by the Board of Investment (BOI). …
https://thailawyers.com/regional-operating-headquarters-roh-thailand/
Regional Operating Headquarters or ROH is a juristic company incorporated in Thailand providing managerial, administrative and technical services as well as other supporting services to ROH’s foreign branches or associated enterprises. The criteria for ROH (previous scheme) in order to qualify for tax privileges are the following:
https://www.siam-legal.com/thailand-law/how-to-establish-a-regional-operating-headquarters-in-thailand/
A “ Regional Operating Headquarters ” or ROH or “regional office” refers to a Limited Company that is registered in Thailand in order to provide management and technical services to any enterprises in its corporate network. Normally, a multinational corporation will set up a regional office in order to manage its branch offices in the region.
https://www.boi.go.th/un/types_of_business_organizations_04_regional_operating_headquarters
3.4 Regional Operating Headquarters (ROH) A Regional Operating Headquarters (ROH) is a juristic company or partnership organized under Thai law to provide managerial, technical, or other supporting services (see below) to its associated companies or its domestic or foreign branches. Supporting Services.
https://thailand-legalservices.com/business-in-thailand/company-registration/regional-head-office-setup/
To encourage more business in Thailand, Thai government has launched another instrument that provides benefits to investors who have established a regional headquarters in Thailand while performing "qualifying services" to branches or associated companies located inside or outside Thailand. It is the Regional Operating Headquarters (ROH).
https://thailawyers.com/tax-privileges-for-regional-operating-headquarters-roh-in-thailand/
Regional Operating Headquarters or ROH is a company registered in Thailand providing managerial, administrative and technical services as well as other supporting services to ROH’s foreign branches or its associated enterprises. Such supporting services include as follows: General administration, business planning and coordination
https://www.dfdl.com/resources/news/is-thailands-regional-operating-headquarters-regime-comparable-to-its-counterparts-in-singapore-malaysia-and-hong-kong/
The global economic shift towards Asia and its growing economies have spurred multinational corporations to centralize global and regional functions. It has been over 12 years since the introduction of Thailand’s Regional Operating Headquarters (“ROH”) regime. To date only just over 120 companies exist operating as a ROH in Thailand; this number when compared to the likes …
https://www.mazars.co.th/Home/Insights/Doing-Business-in-Thailand/Legal/ROH-Regional-Operating-Headquarters-vs.-RO-Regional-Office
Regional Operating Headquarters. Regional Office. 1. Legal entity. Must be a company incorporated under Thai law. 1. Legal entity. Must be a juristic person established under the law of a foreign country. A Foreign Business License is required from the Ministry of Commerce to operate its business in Thailand.
https://home.kpmg/xx/en/home/insights/2019/05/flash-alert-2019-091.html
On 26 March 2019, the Thai Cabinet approved three draft Royal Decrees proposed by the Ministry of Finance cancelling all tax incentives granted by the Thai Revenue Department (“TRD”) under the Regional Operating Headquarters 2010 (“ROH 2010”), International Headquarters (“IHQ”), and International Trade Center (“ITC”) regimes with effect on 1 June …
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