(10) Any other services as stipulated by the Director-General of the Revenue Department
"Control" means control in accordance with the rules of generally accepted accounting standard.
"Related juristic company or partnership" means a juristic company or partnership which brings the result of technological research and development carried out by Regional Operating Headquarters to produce goods or provide services to Regional Operating Headquarters, associated enterprise or foreign branch of Regional Operating Headquarters.
"Revenue from operation of Regional Operating Headquarters business" means income that a Regional Operating Headquarter receives from its associated enterprise, its branch and associated enterprises which have controlling interest, which is reduced the Corporate Income Tax rate to 10 percent of net profits under the Royal Decree Issued under the Revenue Code Regarding Reduction and Exemption from Revenue Taxes (No. 405) B.E. 2545 as follows: