CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF THAILAND ANDTHE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELANDFOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASIONWITH 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