AGREEMENT BETWEEN THE KINGDOM OF THAILANDAND THE KINGDOM OF BELGIUMFOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASIONWITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
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. FISCAL DOMICILE
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
ARTICLE 14. PERSONAL SERVICE
ARTICLE 15. DIRECTORS' FEES
ARTICLE 16. ARTISTES AND ATHLETES
ARTICLE 17. PENSIONS
ARTICLE 18. GOVERNMENT SERVICE
ARTICLE 19. STUDENTS
ARTICLE 20. PROFESSORS, TEATHERS AND RESEARCHERS
ARTICLE 21. INCOME NOT EXPRESSLY MENTIONED
CHARTER IV TAXATION OF CAPITAL
ARTICLE 22. CAPITAL
CHAPTER V ELIMINATION OF DOUBLE TAXATION
ARTICLE 23. EXEMPTION AND CREDIT METHODS
CHAPTER VI SPECIAL PROVISIONS
ARTICLE 24. NON-DISCRIMINATION
ARTICLE 25. MUTUAL AGREEMENT PROCEDURE
ARTICLE 26. EXCHANGE OF INFORMATION
ARTICLE 27. AID IN RECOVERY OF TAXES
ARTICLE 28. MISCELLANEOUS
CHAPTER VII FINAL PROVISIONS
ARTICLE 29. ENTRY INTO FORCE
ARTICLE 30. TERMINATION
