AGREEMENTBETWEEN THE GOVERNMENT OF THE KINGDOM OF THAILAND AND THE GOVERNMENT OF THE NEW ZEALANDFOR 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. RESIDENT
ARTICLE 5. PERMANENT ESTABLISHMENT
ARTICLE 6. INCOME FROM IMMOVABLE PROPERTY
ARTICLE 7. BUSINESS PROFITS
ARTICLE 8. SHIP AND AIRCRAFT OPERATIONS
ARTICLE 9. ASSOCIATED ENTERPRISES
ARTICLE 10. DIVIDENDS
ARTICLE 11. INTEREST
ARTICLE 12. ROYALTIES
ARTICLE 13. ALIENATION OF PROPERTY
ARTICLE 14. BRANCH TAX
ARTICLE 15. INDEPENDENT PERSONAL SERVICES
ARTICLE 16. DEPENDENT PERSONAL SERVICES
ARTICLE 17. DIRECTORS' FEES
ARTICLE 18. ENTERTAINERS AND SPORTSPERSONS
ARTICLE 19. PENSIONS
ARTICLE 20. GOVERNMENT SERVICE
ARTICLE 21. STUDENTS
ARTICLE 22. OTHER INCOME
ARTICLE 23. ELIMINATION OF DOUBLE TAXATION
ARTICLE 24. NON-DISCRIMINATION
ARTICLE 25. MUTUAL AGREEMENT PROCEDURE
ARTICLE 26. EXCHANGE OF INFORMATION
ARTICLE 27. MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
ARTICLE 28. ENTRY INTO FORCE
ARTICLE 29. TERMINATION
PROTOCOL
