In Thailand, the government grants special privileges to certain types of business entities in order to incentivize their creation. One such type of business entity is the Regional Operating Headquarters (ROH), which benefits from a number of tax incentives.There are, however, some requirements that must be met before a company can be categorized as an ROH. First, the company must be incorporated in Thailand. Second, the company must conduct business in Thailand by providing support services to its associated companies and/or branches, wherever they may be.