AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF THAILAND AND HIS MAJESTY'S GOVERNMENT OF NEPALFOR THE AVOIDANCE OF DOUBLE TAXATION AND 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. 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
ARTICLE 19. GOVERNMENTAL FUNCTION
ARTICLE 20. STUDENTS
ARTICLE 21. PROFESSORS, TEACHERS AND RESEARCHERS
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
