The Convention between the Government of the Kingdom of Thailand and the Government of the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on Income and on capital was signed on 8th May 1985 and the instrument of ratification were exchanged on 22nd April 1986.

            Under Article 29, this Convention shall apply in Thailand :

1.         in respect of taxes on income in the tax year and the accounting periods beginning on or after 1st January 1986,

2.         in respect of taxes on capital for amounts paid on or after 1st January 1986.

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