Corporate - Group taxation

Last reviewed - 06 February 2020

Group taxation is not permitted, and each entity must file its own separate tax return.

Transfer pricing

There are no specific transfer pricing rules. However, inter-company transactions should be reflected on an arm's length basis.

Thin capitalisation

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.