Group taxation is not permitted, and each entity must file its own separate tax return.
There are no specific transfer pricing rules. However, inter-company transactions should be reflected on an arm's-length basis.
There are no specific thin capitalisation rules in the Lao Tax Law. However, the Law on Investment Promotion No 14/NA (Investment Law), dated 17 November 2016, provides that the registered capital of companies availing of the incentives shall not be less than 30% of the total capital.
Controlled foreign companies (CFCs)
There is no CFC or similar regime in Lao PDR.