CONVENTIONBETWEEN THE GOVERNMENT OF THE KINGDOM OF THAILAND AND THE GOVERNMENT OF ROMANIAFOR 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. 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. COMMISSION
ARTICLE 13. ROYALTIES
ARTICLE 14. GAINS FROM THE ALIENATION OF PROPERTY
ARTICLE 15. INDEPENDENT PERSONAL SERVICES
ARTICLE 16. DEPENDENT PERSONAL SERVICES
ARTICLE 17. DIRECTORS' FEES
ARTICLE 18. ARTISTES AND ATHLETES
ARTICLE 19. PENSIONS AND ANNUITIES
ARTICLE 20. GOVERNMENT SERVICE
ARTICLE 21. PROFESSORS, TEACHERS AND RESEARCHERS
ARTICLE 22. STUDENTS
ARTICLE 23. INCOME NOT EXPRESSLY MENTIONED
ARTICLE 24. ELIMINATION OF DOUBLE TAXATION
ARTICLE 25. NON-DISCRIMINATION
ARTICLE 26. MUTUAL AGREEMENT PROCEDURE
ARTICLE 27. EXCHANGE OF INFORMATION
ARTICLE 28. DIPLOMATIC AGENTS AND CONSULAR OFFICIALS
ARTICLE 29. ENTRY INTO FORCE
ARTICLE 30. TERMINATION
