CONVENTIONBETWEEN THE KINGDOM OF THAILAND ANDTHE REPUBLIC OF KOREAFOR THE AVOIDANCE OF DOUBLE TAXATION
Thai Version
INTRODUCTION
ARTICLE 1. TAXES COVERED
ARTICLE 2. GENERAL DEFINITIONS
ARTICLE 3. FISCAL DOMICILE
ARTICLE 4. GENERAL RULES OF TAXATION
ARTICLE 5. ELIMINATION OF DOUBLE TAXATION
ARTICLE 6. NONDISCRIMINATION
ARTICLE 7. BUSINESS PROFITS
ARTICLE 8. DEFINITION OF PERMANENT ESTABLISHMENT
ARTICLE 9. SHIP AND AIRCRAFT
ARTICLE 10. RELATED PERSONS
ARTICLE 11. DIVIDENDS
ARTICLE 12. INTEREST
ARTICLE 13. ROYALTIES
ARTICLE 14. INCOME FROM IMMOVABLE PROPERTY
ARTICLE 15. INCOME FROM PERSONAL SERVICES
ARTICLE 16. TEACHERS
ARTICLE 17. STUDENT AND TRAIN
ARTICLE 18. GOVERNMENTAL SALARIES
ARTICLE 19. DIPLOMATIC AND CONSULAR PRIVILEGES
ARTICLE 20. RULES APPLICABLE TO PERSONAL INCOME ARTICLES
ARTICLE 21. PRIVATE PENSIONS AND ANNUITIES
ARTICLE 22. CONSULATION
ARTICLE 23. EXCHANGE OF INFORMATION
ARTICLE 24. ASSISTANCE IN COLLECTION
ARTICLE 25. TAXPAYER CLAIMS
ARTICLE 26. EFFECTIVE DATES AND RATIFICATION
