AGREEMENT BETWEENTHE KINGDOM OF THAILANDANDTHE FEDERAL REPUBLIC OF GERMANYFOR THE AVOIDANCE OF DOUBLE TAXATIONWITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
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 FORM 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. CAPITAL GAINS
ARTICLE 14. INDEPENDENT PERSONAL SERVICES
ARTICLE 15. ARTISTES AND ATHLETES
ARTICLE 16. DIRECTOR'S FEES
ARTICLE 17. GOVERNMENT SERVICE
ARTICLE 18. PENSIONS
ARTICLE 19. PROFESSORS, TEACHERS
ARTICLE 20. STUDENTS
ARTICLE 21. CAPITAL
ARTICLE 22. ELIMINATION OF DOUBLE TAXATION
ARTICLE 23. NON-DISCRIMINATION
ARTICLE 24. MUTUAL AGREEMENT PROCEDURE
ARTICLE 25. EXCHANGE OF INFOMATION
ARTICLE 26. DIPLOMATIC AND CONSULAR OFFICIALS
ARTICLE 27. MORE FAVOURABLE DOMESTIC LAW
ARTICLE 28. IFFECTIVE
ARTICLE 29. ENTRE INTO FORCE
ARTICLE 30. TERMINATION
EXCHANGE OF NOTE
