CONVENTION BETWEEN THE ROYAL GOVERNMENT OF THAILAND AND THE ROYAL GOVERNMENT OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
Thai Version
INTRODUCTION
CHAPTER I SCOPE OF THE CONVENTION
ARTICLE 1. PERSONS COVERED
ARTICLE 2. TAXES COVERED
CHAPTER II DEFINITIONS
ARTICLE 3. GENERAL DEFINITIONS
ARTICLE 4. RESIDENT
ARTICLE 5. PERMANENT ESTABLISHMENT
CHAPTER III TAXATION OF INCOME
ARTICLE 6. INCOME FROM IMMOVABLE PROPERTY
ARTICLE 7. BUSINESS PROFITS
ARTICLE 8. SHIPPING, AIR TRANSPORT AND CONTAINERS
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 SPORTSMEN
ARTICLE 18. PENSIONS, ANNUITIES, PAYMENTS UNDER A SOCIAL SECURITY SYSTEM AND ALIMONY
ARTICLE 19. GOVERNMENT SERVICE
ARTICLE 20. STUDENTS
ARTICLE 21. OFFSHORE ACTIVITIES
ARTICLE 22. OTHER INCOME
CHARTER IV METHOD FOR ELIMINATION OF DOUBLE TAXATION
ARTICLE 23. ELIMINATION OF DOUBLE TAXATION
CHAPTER V SPECIAL PROVISIONS
ARTICLE 24. NON-DISCRIMINATION
ARTICLE 25. MUTUAL AGREEMENT PROCEDURE
ARTICLE 26. EXCHANGE OF INFORMATION
ARTICLE 27. MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
CHAPTER VI FINAL PROVISIONS
ARTICLE 28. ENTRY INTO FORCE
ARTICLE 29. TERMINATION
PROTOCOL
