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AGREEMENT
BETWEEN
THE GOVERNMENT OF THE KINGDOM OF THAILAND
AND
THE GOVERNMENT OF THE SULTANATE OF OMAN
FOR THE AVOIDANCE OF DOUBLE TAXATION AND
THE PREVENTIONOF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME

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. SHIPPING AND AIR TRANSPORT

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 SPORTSMAN

ARTICLE 18. PENSIONS

ARTICLE 19. GOVERNMENT SERVICE

ARTICLE 20. PROFESSORS, TEACHERS AND RESEARCHERS

ARTICLE 21. STUDENTS AND APPRENTICLES

ARTICLE 22. OTHER INCOME

ARTICLE 23. ELIMINATION OF DOUBLE TAXATION

ARTICLE 24. NON-DISCRIMINATION

ARTICLE 25. MUTUAL AGREEMENT PROCEDURE

ARTICLE 26. EXCHANGE OF INFORMATION

ARTICLE 27. DIPLOMATIC AGENTS AND CONSULAR OFFICERS

ARTICLE 28. ENTRE INTO FORCE

ARTICLE 29. TERMINATION

PROTOCOL

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Last update : Thursday, December 8, 2011
Navigator : Double Tax Agreement (DTA) >Oman    

 
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