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CONVENTION
BETWEEN
THE GOVERNMENT OF THE KINGDOM OF THAILAND
AND
THE GOVERNMENT OF REPUBLIC OF SOUTH AFRICA
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. ENTERTAINERS AND SPORTSMEN

ARTICLE 18. PENSIONS AND ANNUITIES

ARTICLE 19. GOVERNMENT SERVICE

ARTICLE 20. STUDENTS AND BUSINESS APPRENTICES

ARTICLE 21. OTHER INCOME

ARTICLE 22. ELIMINATION OF DOUBLE TAXATION

ARTICLE 23. NON-DISCRIMINATION

ARTICLE 24. MUTUAL AGREEMENT PROCEDURE

ARTICLE 25. EXCHANGE OF INFORMATION

ARTICLE 26. DIPLOMATIC AGENTS AND CONSULAR OFFICIALS

ARTICLE 27. ENTRY INTO FORCE

ARTICLE 28. TERMINATION

PROTOCOL

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Last update : Thursday, December 8, 2011

 
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