The Convention between the Royal Government of the Kingdom of Thailand and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 18th February 1981 and the instrument of ratification were exchanged on 20th October 1981.
Under Article 27, this Convention shall apply in Thailand :
1. in respect of taxes withheld at source, on amounts paid on or after 1st January 1982,
2. in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1982. | 
