ขออภัยมีข้อจำกัดในการแสดงผล
lineAbout UslineIndividualslineCorporatelineVAT&SBTlineOther TAXlineTax Knowledge & Code
leftcap rightcap
Advanced Search
Help
 

 

CONVENTION
BETWEEN
THE GOVERNMENT OF THE KINGDOM OF THAILAND
AND
THE GOVERNMENT OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA
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. 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 ATHELTES

ARTICLE 18. PENSIONS

ARTICLE 19. GOVERNMENT SERVICE

ARTICLE 20. PROFESSORS, TEACHERS AND RESEARCHERS

ARTICLE 21. STUDENTS AND APPRENTICES

ARTICLE 22. INCOME NOT EXPRESSLY MENTIONED

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 OFFICIALS

ARTICLE 28. ENTRY INTO FORCE

ARTICLE 29. TERMINATION

PROTOCOL

clear-gif
Last update : Thursday, December 8, 2011

 
conner
HomelineEnglish CertificateslineTourists' RefundlineContact UslineThailineSitemap       line


 
Copyright © The Revenue Department of Thailand. Terms & Conditions of Use.