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The tax incentives granted to an ROH include:. Regional Operating Headquarters Thailand also has an investment regime for Regional Operating Headquarters (ROH). Chantelise A Tale of Two Sisters v1 16 full THETA - In the Thai context, an ROH is a Thai registered company established to perform service functions for affiliated companies and branches in the South East Asia region. Investment incentives available under the Industrial Estate Authority of Thailand Act are permission to own land in an industrial estate, bring in foreign technicians and experts and remit abroad foreign currency Chantelise A Tale of Two Sisters v1 16 full THETA. Corporate income tax concessions; Personal withholding tax concessions; and, Depreciation deduction concessions. An ROH is an entity that provides support services to its affiliated companies located in other countries in the region and acts as an intermediary between the regional affiliated companies and the parent company located elsewhere, e Chantelise A Tale of Two Sisters v1 16 full THETA.