CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF THAILAND ANDTHE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINESFOR THE AVOIDANCE OF DOUBLE TAXATIONAND 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. RESIDENCE
ARTICLE 5. PERMANENT ESTABLISHMENT
ARTICLE 6. INCOME FROM IMMOVABLE PROPERTY
ARTICLE 7. BUSINESS PROFITS
ARTICLE 8. SHIPPING AND AIR TRANSPORT
ARTICLE 9. INSURANCE
ARTICLE 10. ASSOCIATED ENTERPRISES
ARTICLE 11. DIVIDENDS
ARTICLE 12. INTEREST
ARTICLE 13. ROYALTIES
ARTICLE 14. GIANS FROM THE ALIENATION OF PROPERTY
ARTICLE 15. PERSONAL SERVICES
ARTICLE 16. DIRECTORS' FEES
ARTICLE 17. ARTISTES AND ATHLETES
ARTICLE 18. PENSIONS
ARTICLE 19. GOVERNMENT FUNCTIONS
ARTICLE 20. TEACHERS AND RESEARCHERS
ARTICLE 21. STUDENTS AND TRAINEES
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 AND INTERNATIONAL ORGANIZATIONS
ARTICLE 28. MISCELLANEOUS RULES
ARTICLE 29. ENTRY INTO FORCE
ARTICLE 30. TERMINATION