CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF THAILAND AND THE GOVERNMENT OF THE REPUBLIC OF FINLANDFOR THE AVOIDANCE OF DOUBLE TAXATIONAND 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. RESIDENCE
ARTICLE 5. PERMANENT ESTABLISHMENT
ARTICLE 6. INCOME FROM 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. DEPENDENT PERSONAL SERVICES
ARTICLE 16. DIRECTORS' FEES
ARTICLE 17. ARTISTES AND ATHLETES
ARTICLE 18. PENSIONS
ARTICLE 19. GOVERNMENT SERVICE
ARTICLE 20. STUDENTS AND TRAINEES
ARTICLE 21. INCOME NOT EXPRESSLY MENTIONED
ARTICLE 22. ELIMINATION OF DOUBLE TAXATION
ARTICLE 23. NON-DISCRIMINATION
ARTICLE 24. MUTUAL AGREEMENT PROCEDURE
ARTICLE 25. EXCHANGE OF INFORMATION
ARTICLE 26. DIPLOMATIC AND INTERNATIONAL ORGANIZATIONS
ARTICLE 27. ENTRY INTO FORCE
ARTICLE 28. TERMINATION
PROTOCOL
