Regional Operating Headquarter (roh)

[KronbergTH]

Hi,

Have anybody heard about ROH, i.e. Regional Operating Headquarter?

I know that the "income of the ROH business is subject to the reduced income tax rate of 10% for qualifying ROH activities. For companies paying tax on behalf of the employee the reduced rates of tax on salaries for expatriates can prove very attractive. In addition to this there is also favourable immigration and work permit entitlements for expatriates working for the ROH. It should also be noted that setting up the ROH in Thailand allows the company an increased number of expatriates relative to the number of Thai staff working in the ROH company."

Source: http://www.dancham.or.th

But what are the conditions (except from an abroad parent company)?

Regards, Robert Kronberg