Tax Due Diligence

The PKF Thai Tax team helps our clients succeed by providing personalized, tailored solutions with high quality service.

We examine each client’s fundamental needs – and then go above and beyond to advise what the situation requires. We have a passion to make a difference and constantly strive to improve and strengthen the tax efficiency of our clients.

This is important as a new tax structuring landscape is rapidly forming as more and more countries adopt the OECD’s recommendations following the issue of the final BEPS reports. With changes proposed to ‘hybrid’ tax arrangements, tax treaties, and the deductibility of intercompany payments, the substance and motive of structures face increasing scrutiny. PKF’s tax professionals are experts in this area and can help your company review its existing structures, and plan new structures, to ensure they align and where needed comply with the Thai Revenue Code

Our team not only considers the angles from a local, regional, and global perspective, but also tailors the tax efficient planning with your key commercial considerations in mind. It is this attention to detail and listening to our clients that often separates PKF from its competitors.

Tax Due Diligence

When an investment in a Thai Company or business is being considered, it is often prudent for the investor to obtain a Thai tax due diligence report to identify any tax exposures lurking in the investment to be acquired. This not only provides some security to the investor, but it could also be a negotiation point to lower the acquisition price.

  • PKF provides a full tax due diligence service, which can be extended to cover legal and financial due diligence, if also required.

  • In addition, PKF can also advise a client on:

    • The most Thai Tax-efficient structure to adopt for acquisition (and holding) of the investment (tax structuring);
    • The different means for the Thai tax-efficient extraction of  funds during the lifetime of the investment; and,
    • A Thai tax-efficient exit strategy.


Tax compliance check

A Tax Compliance Check (or Compliance Tax Health Check) is a similar process to a due diligence exercise in that it reviews the tax compliance of a Company or business over a number of years (period of review) with a view to identifying any Thai tax exposures and provides suggestions for rectification.


Perhaps one slight difference between a Tax Compliance Health Check Report and a Tax Due Diligence Report is that the recommendations for corrective measures tend to be slightly more prescriptive with in a Tax Compliance Health Check Report as such detail is not usually wanted by an investor looking at a Tax Due Diligence Report.


Our team

The PKF Tax Due Diligence team (who also carry out the tax compliance health checks) is very experienced in undertaking such assignments and has dealt with many different types of ‘targets’ (companies, businesses, property) in Thailand. The team consists of qualified Thai and international professionals.


If you require any due diligence work performed or a check on whether your company is complying with its tax obligations in Thailand, please contact us.

Key clients

Key People

Theeradaje Tansuwanrat


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