CONVENTIONBETWEEN THE KINGDOM OF THAILAND ANDTHE REPUBLIC OF AUSTRIAFOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASIONWITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
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. SHIPPING AND AIR TRANSPORT
ARTICLE 9. ASSOCIATED ENTERPRISES
ARTICLE 10. DIVIDENDS
ARTICLE 11. INTEREST
ARTICLE 12. ROYALTIES
ARTICLE 13. GAINS FROM ALIENATION OF PROPERTY
ARTICLE14. INDEPENDENT PERSONAL SERVICES
ARTICLE 15. DEPENDENT PERSONAL SERVICES
ARTICLE 16. DIRECTORS' FEES
ARTICLE 17. ARTISTES AND ATHLETES
ARTICLE 18. PENSIONS
ARTICLE 19. GOVERNMENT FUNCTION
ARTICLE 20. STUDENTS AND TRAINEES
ARTICLE 21. PROFESSORS, TEACHERS AND RESEARCHERS
ARTICLE 22. OTHER INCOME
CHARTER IV TAXATION OF CAPITAL
ARTICLE 23. CAPITAL
CHAPTER V METHODS FOR ELIMINATION OF DOUBLE TAXATION
ARTICLE 24. ELIMINATION OF DOUBLE TAXATION
CHAPTER VI SPECIAL PROVISIONS
ARTICLE 25. NON-DISCRIMINATION
ARTICLE 26. MUTUAL AGREEMENT PROCEDURE
ARTICLE 27. EXCHANGE IF INFORMATION
ARTICLE 28. DIPLOMATIC AGENTS OFFICERS AND CONSULAR
ARTICLE 29. ENTRY INTO FORCE
ARTICLE 30. TERMINATION
