CONVENTION BETWEEN THE REPUBLIC OF BULGARIA AND THE KINGDOM OF THAILANDFOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME
Thai Version
INTRODUCTION
CHAPTER I SCOPE OF THE CONVENTION
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. INTERNATIONAL TRAFIC
ARTICLE 9. ASSOCIATED ENTERPRISES
ARTICLE 10. DIVIDENDS
ARTICLE 11. INTEREST
ARTICLE 12. ROYALTIES
ARTICLE 13. CAPITAL GAINS
ARTICLE14. INCOME FROM INDEPENDENT PROFESSIONAL AND OTHER PERSONAL SERVICES
ARTICLE 15. INCOME FROM EMPLOYMENT
ARTICLE 16. DIRECTORS'FEES
ARTICLE 17. ARTISTES AND SPORTSMAN
ARTICLE 18. PENSIONS
ARTICLE 19. GOVERNMENT SERVICE
ARTICLE 20. STUDENTS AND APPRENTICES
ARTICLE 21. TEACHERS AND RESEARCHERS
ARTICLE 22. OTHER INCOME
CHAPTER IV METHOD FOR ELIMINATION OF DOUBLE TAXATION
ARTICLE 23. ELIMINATION OF DOUBLE TAXATION
CHAPTER V SPECIAL PROVISIONS
ARTICLE 24. NON-DISCRIMINATION
ARTICLE 25. MUTUAL AGREEMENT PROCEDURE
ARTICLE 26. EXCHANGE OF INFORMATION
ARTICLE 27. DIPLOMATIC AND CONSULAR MISSIONS AND THEIR MEMBERS
CHAPTER VI FINAL PROVISIONS
ARTICLE 28. ENTRY INTO FORCE
ARTICLE 29. TERMINATION
PROTOCOL
