CONVENTIONBETWEEN THE KINGDOM OF THAILAND AND THE SWISS CONFEDERATIONFOR THE AVOIDANCE OF DOUBLE TAXATION 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. PERSONAL SERVICES
ARTICLE 15. DIRECTORS' FEES
ARTICLE 16. ARTISTES AND ATHLETES
ARTICLE 17. PENSIONS
ARTICLE 18. GOVERNMENT FUNCTION
ARTICLE 19. STUDENTS
ARTICLE 20. ELIMINATION OF DOUBLE TAXATION
ARTICLE 21. NON-DISCRIMINATION
ARTICLE 22. MUTUAL AGREEMENT PROCEDURE
ARTICLE 23. EXCHANGE OF INFORMATION
ARTICLE 24. DIPLOMATIC AGENTS AND CONSULAR OFFICIALS
ARTICLE 25. ENTRY INTO FORCE
ARTICLE 26. TERMINATION
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