CONVENTION BETWEEN THAILAND AND JAPANFOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASIONWITH RESPECT TO TAXES ON INCOME
Thai Version
INTRODUCTION
ARTICLE 1.PERSONAL SCOPE
ARTICLE 2.TAXES COVERED
ARTICLE 3.GENERAL DEFINITIONS
ARTICLE 4.REIDENT
ARTICLE 5.PERMANENT ESTABLISHMENT
ARTICLE 6.INCOME FROM IMMOVABLE PROPERTY
ARTICLE 7.BUSINESS PROFITS
ARTICLE 8.SHIPPING AND AIR TRANSPORT
ARTICLE 9.ASSOCIATED ENTERPRICES
ARTICLE 10.DIVIDENDS
ARTICLE 11.INTEREST
ARTICLE 12.ROYALTIES
ARTICLE 13.CAPITAL GAINS
ARTICLE 14.PERSONAL SERVICES
ARTICLE 15.DIRECTTORS' FEES
ARTICLE 16.ARTISTES AND ATHIETES
ARTICLE 17.GOVERNMENT SERVICE
ARTICLE 18.PROFESSORS, TEACHERS AND RESEARCHERS
ARTICLE 19.STUDENT AND APPRENTICES
ARTICLE 20.OTHER INCOME
ARTICLE 21.METHODS FOR ELIMINATION OF DOUBLE TAXATION
ARTICLE 22.NON-DISCRIMINATION
ARTICLE 23.MUTUAL AGREEMENT PROCEDURE
ARTICLE 24.EXCHANGE OF INFORMATION
ARTICLE 25.DIPLOMATIC AND CONSULAR OFFICIALS
ARTICLE 26.ENTRA INTO FORCE
ARTICLE 27.TERMINATION
PROTOCOL
