The Agreement between the Royal Government of the Kingdom of Thailand and the Government of the Lao People’s Democratic Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 20^th March 1997 and the instruments of ratification were exchange on 23^rd December 1997.

            Under Article 28, this Agreement shall apply :

1.         in respect of taxes withheld at source, for amounts paid or remitted on or after 1^st January 1998,

2.         in respect of other taxes, for taxable periods beginning on or after 1^st January 1998.

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