Article 26 EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
(a) to carry out administrative measures at variance with the
laws and administrative practice of that or of the other
Contracting State;
(b) to supply information which is not obtainable under the
laws or in the normal course of the administration of that or
of the other Contracting State;
(c) to supply information which would disclose any trade,
business, industrial, commercial or professional secret or
trade process, or information, the disclosure of which would
be contrary to public policy.
Article 27 DIPLOMATIC AGENTS AND CONSULAR OFFICERS
Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
Article 28 ENTRY INTO FORCE
1. The Government of the Contracting States shall notify each other that the constitutional requirements for the entry into force of the convention have been complied with.
2. The Convention shall enter into force on the date of the latter of the notifications referred to in paragraph 1 and its provision shall have effect:
(a) in Thailand:
(i) in respect of taxes withheld at the source, on
amounts paid or remitted on or after the first day of
January next following that in which the Convention
enters into force.
(ii) in respect of other taxes on income, for taxable
years or accounting periods beginning on or
after the first day of January next following that in
which the Convention enters into force.
(b) in Bangladesh:
in respect of taxes for any year of assessment beginning
on or after July 1 in the calendar year next following that in
which the Convention enters into force.
Article 29 TERMINATION
This Convention shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through the diplomatic channel, written notice of termination.
In such event this Convention shall cease to have effect:
(a) in Thailand:
(i) in respect of taxes withheld at the source, on
amounts paid or remitted on or after the first day of
January next following that in which the notice is
given;
(ii) in respect of other taxes on income, for taxable years
or accounting periods beginning on or after the first
day of January next following that in which the notice is
given.
(b) in Bangladesh:
in respect of taxes, for any year of assessment
beginning on or after the first day of July in the calendar
year next following that in which the notice is given.
IN WITNESS WHEREOF, the undersigned duly authorised thereto, by their respective Governments, havesigned this Convention.
Done in duplicate at........this..........day of.........in the English languages.
For the Government of the Kingdom of Thailand | For the Government of the People's Republic of Bangladesh |
| 
