AGREEMENTBETWEENTHE GOVERNMENT OF THE KINGDOM OF THAILANDANDTHE GOVERNMENT OF THE SULTANATE OF OMANFOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE 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
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