CONVENTION BETWEEN THE GOVERMENT OF THE KINGDOM OF THAILAND AND THE GOVERNMENT OF THE POLISH PEOPLE'S REPUBLICFOR THE AVOIDANCE OF DOUBLE TAXATIONWITH 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. INCOME FROM IMMOVABLE PROPERTY
ARTICLE 7. BUSINESS PROFITS
ARTICLE 8. 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 ATHLETES
ARTICLE 18. GOVERNMENT FUNCTIONS
ARTICLE 19. STUDENTS
ARTICLE 20. PROFESSORS, TEACHERS AND RESEARCH WORKERS
ARTICLE 21. ELIMINATION OF DOUBLE TAXATION
ARTICLE 22. NON-DISCRIMINATION
ARTICLE 23. MUTUAL AGREEMENT PROCEDURE
ARTICLE 24. EXCHANGE OF INFORMATION
ARTICLE 25. DIPLOMATIC AND CONSULAR PRIVILEGES
ARTICLE 26. ENTRY INTO FORCE
ARTICLE 27. TERMINATION
