CONVENTIONBETWEEN THE GOVERNMENT OF THE REPUBLIC OF ARMENIAANDTHE GOVERNMENT OF THE KINGDOM OF THAILAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
Thai Version
INTRODUCTION
ARTICLE 1. PERSONAL SCOPE
ARTICLE 2. TAXES COVERED
ARTICLE 3. GENERAL DEFINITIONS
ARTICLE 4. RESIDENT
ARTICLE 5. PERMANENT ESTABLISHMENT
ARTICLE 6. INCOME FROM IMMOVABLE PROPERTY
ARTICLE 7. BUSINESS PROFITS
ARTICLE 8. INTERNATIONAL TRAFFIC
ARTICLE 9. ASSOCIATED ENTERPRISES
ARTICLE 10. DIVIDENDS
ARTICLE 11. INTEREST
ARTICLE 12. ROYALTIES
ARTICLE 13. CAPITAL GAINS
ARTICLE 14. INDEPENDENT PERSONAL SERVICES
ARTICLE 15. DEPENDENT PERSONAL SERVICES
ARTICLE 16. DIRECTORS' FEES
ARTICLE 17. ARTISTES AND SPORTMAN
ARTICLE 18. PENSIONS
ARTICLE 19. GOVERNMENT SERVICE
ARTICLE 20. STUDENTS
ARTICLE 21. PROFESSORS, TEACHERS AND RESEARCHERS
ARTICLE 22. OTHER INCOME
ARTICLE 23. CAPITAL
ARTICLE 24. ELIMINATION OF DOUBLE TAXATION
ARTICLE 25. NON-DISCRIMINATION
ARTICLE 26. MUTUAL AGREEMENT PROCEDURE
ARTICLE 27. EXCHANGE OF INFORMATION
ARTICLE 28. MEMBER OF DIPLOMATIC MISSIONS AND CONSULARPOSTS
ARTICLE 29. ENTRE INTO FORCE
ARTICLE 30. TERMINATION
PROTOCOL
