The Convention between the Kingdom of Thailand and the Republic of Korea for the Avoidance of Double Taxation with respect to Taxes on Income was signed on 26th August 1974 and the instruments of ratification were exchanged on 12nd September 1977.
Under Article 26, this Convention shall apply in Thailand :
1. in respect of taxes withheld at source, on amounts paid on or after 1st January 1978.
2. in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1978. | 
