AGREEMENTBETWEEN THE GOVERNMENT OF THE KINGDOM OF THAILAND ANDTHE GOVERNMENT OF MALAYSIAFOR THE AVOIDANCE OF DOUBLE TAXATIONAND THE PREVENTION OF FISCAL EVASIONWITH RESPECT TO TAXES ON INCOME
Thai Version
INTRODUCTION
CHAPTER I SCOPE OF THE AGREEMENT
ARTICLE 1. PERSONAL SCOPE
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 INCOME OR PROFITS
ARTICLE 8. SHIPPING AND AIR TRANSPORT
ARTICLE 9. ASSOCIATED ENTERPRISES
ARTICLE 10. DIVIDENDS
ARTICLE 11. INTEREST
ARTICLE 12. ROYALTIES
ARTICLE 13. GAINS FROM THE ALIENATION OF PROPERTY
ARTICLE 14. PERSONAL SERVICES
ARTICLE 15. DIRECTORS' FEES
ARTICLE 16. ARTISTES AND ATHLETES
ARTICLE 17. PENSIONS AND ANNUITIES
ARTICLE 18. GOVERNMENT FUNCTIONS
ARTICLE 19. STUDENTS AND APPRENTICE
ARTICLE 20. PROFESSORS, TEACHERS AND RESEARCHERS
ARTICLE 21. INCOME NOT EXPRESSLY MENTIONED
CHARTER IV METHODS FOR ELIMINATION OF DOUBLE TAXATION
ARTICLE 22. LIMITATION OF RELIEF
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. DIPLOMATIC AND CONSULAR OFFICIALS
CHAPTER VI FINAL PROVISIONS
ARTICLE 28. ENTRY INTO FORCE
ARTICLE 29. TERMINATION
PROTOCOL
