Consolidation or grouping is not permitted, and each entity must file on a separate basis in Lao PDR.
There are no specific transfer pricing rules in Lao PDR. However, inter-company transactions should be at arm's length.
The ratio of debt to capital must not exceed 70% of the total capital for concession investment activities. There are no thin capitalisation rules for general investment activities in Lao PDR.
There is no CFC or similar regime in Lao PDR.
Last Reviewed - 30 June 2019