I got question from one of our FB friends – What is Pillar 2? To clearly explain Pillar 2 rules besides answering "what?", I should also address "why?", "how?", and "who?"

Currently, Transfer Pricing is nothing new in the Thai business circle. Executives, financial professionals, accountants, and others have become quite familiar with and understand Transfer Pricing. However, starting a series on Transfer Pricing by answering the simple yet important question, "What is Transfer Pricing?" could help everyone understand the concept clearly. It's like buttoning a shirt; if you get the first button right, the rest will follow correctly.