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CONVENTION
BETWEEN
THE GOVERNMENT OF THE KINGDOM OF THAILAND
AND
THE GOVERNMENT OF THE UNITED KINGDOM OF
GREAT BRITAIN AND NORTHERN IRELAND
FOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF 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. FISCAL DOMICILE

ARTICLE 5. PERMANENT ESTABLISHMENT

ARTICLE 6. LIMITATION OF RELIEF

ARTICLE 7. INCOME FROM IMMOVABLE PROPERTY

ARTICLE 8. BUSINESS PROFITS

ARTICLE 9. AIR TRANSPORT

ARTICLE 10. ASSOCIATED ENTERPRISES

ARTICLE 11. DIVIDENDS

ARTICLE 12. INTEREST

ARTICLE 13. ROYALTIES

ARTICLE 14. CAPITAL GAINS

ARTICLE 15. INDEPENDENT PERSONAL SERVICES

ARTICLE 16. DEPENDENT PERSONAL SERVICES

ARTICLE 17. DIRECTORS' FEES

ARTICLE 18. ARTISTES AND ATHLETES

ARTICLE 19. GOVERNMENT SERVICE

ARTICLE 20. STUDENTS

ARTICLE 21. TEACHERS

ARTICLE 22. DIPLOMATIC AND CONSULAR PRIVILEGES

ARTICLE 23. ELIMINATION OF DOUBLE TAXATION

ARTICLE 24. NON-DISCRIMINATION

ARTICLE 25. MUTUAL AGREEMENT PROCEDURE

ARTICLE 26. EXCHANGE OF INFORMATION

ARTICLE 27. ENTRY INTO FORCE

ARTICLE 28. TERMINATION

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Last update : Thursday, December 8, 2011

 
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