CONVENTIONBETWEEN THE KINGDOM OF THAILAND AND THE KINGDOM OF THE NETHERLANDSFOR THE AVOIDANCE OF DOUBLE TAXATIONAND THE PREVENTION OF FISCAL EVASION WITHRESPECT TO TAXES ON INCOME AND ON CAPITAL COME
Thai Version
INTRODUCTION
CHAPTER I SCOPE OF THE CONVENTION
ARTICLE 1. PERSONAL SCOPE
ARTICLE 2. TAXES COVERED
CHAPTER II DEFINITIONS
ARTICLE 3. GENERAL DEFINITIONS
ARTICLE 4. FISCAL DOMICILE
ARTICLE 5. PERMANENT ESTABLISHMENT
CHAPTER III TAXATION OF INCOME
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. ROYALTIES
ARTICLE 13. LIMITATION OF ARTICLES 10, 11 AND 12
ARTICLE 14. CAPITAL GAINS
ARTICLE 15. PERSONAL SERVICES
ARTICLE 16. DIRECTORS' FEES
ARTICLE 17. ARTISTES AND ATHLETES
ARTICLE 18. PENSIONS AND ANNUITES
ARTICLE 19. GOVERNMENTAL FUNCTIONS
ARTICLE 20. PROFESSORS AND TEACHERS
ARTICLE 21. STUDENTS
CHARTER IV TAXATION OF CAPITAL
ARTICLE 22. CAPITAL
CHAPTER V ELIMINATION OF DOUBLE TAXATION
ARTICLE 23. EXEMPTION AND CREDIT METHODS
CHAPTER VI SPECIAL PROVISIONS
ARTICLE 24. NON-DISCRIMINATION
ARTICLE 25. MUTUAL AGREEMENT PROCEDURE
ARTICLE 26. EXCHANGE OF INFORMATION
ARTICLE 27. LIMITATION OF RELIFE
ARTICLE 28. DIPLOMATIC AND CONSULAR OFFICIALS
ARTICLE 29. TERRITORIAL EXTENSION
CHAPTER VII FINAL PROVISION
ARTICLE 30. ENTRY INTO FORCE
ARTICLE 31. TERMINATION
PROTOCOL
