CONVENTION BETWEEN THE KINGDOM OF THAILAND AND CANADAFOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE 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 PROFITS
ARTICLE 8. SHIPPING AND AIR TRANSPORT
ARTICLE 9. ASSOCIATED ENTERPRISES
ARTICLE 10. DIVIDENDS
ARTICLE 11. INTEREST
ARTICLE 12. ROYALTIES
ARTICLE 13. CAPITAL GAINS
ARTICLE14. 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
ARTICLE 21. OTHER INCOME
CHARTER IV METHODS FOR PREVENTION OF DOUBLE
ARTICLE 22. ELIMINATION OF DOUBLE TAXATION
CHAPTER V SPECIAL PROVISIONS
ARTICLE 23. NON-DISCRIMINATION
ARTICLE 24. MUTUAL AGREEMENT PROCEDURE
ARTICLE 25. EXCHANGE OF INFORMATION
ARTICLE 26. DIPLOMATIC AGENTS AND CONSULAR OFFICERS
ARTICLE 27. MISCELLANEOUS RULES
CHAPTER VI FINAL PROVISIONS
ARTICLE 28. ENTRY INTO FORCE
ARTICLE 29. TERMINATION
