AGREEMENT BETWEEN THE KINGDOM OF THAILAND AND AUSTRALIAFOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASIONWITH RESPECT TO TAXES ON INCOME
Thai Version
INTRODUCTION
ARTICLE 1. PERSONAL SCOPE
ARTICLE 2. TAXES COVERED
ARTICLE 3. GENERAL DEFINITIONS
ARTICLE 4. RESIDENT
ARTICLE 5. PERMANENT ESTABLISHMENT
ARTICLE 6. INCOME FROM IMMOVABLE PROPERTY
ARTICLE 7. BUSINESS PROFITS
ARTICLE 8. SHIPPING AND AIRCRAFT
ARTICLE 9. ASSOCIATED ENTERPRISES
ARTICLE 10. DIVIDENDS
ARTICLE 11. INTEREST
ARTICLE 12. ROYALTIES
ARTICLE 13. ALIENATION OF PROPERTY
ARTICLE 14. INDEPENDENT PERSONAL SERVICES
ARTICLE 15. DEPENDENT PERSONAL SERVICES
ARTICLE 16. DIRECTORS' FEES
ARTICLE 17. ENTERTAINERS
ARTICLE 18. PENSIONS AND ANNUITIES
ARTICLE 19. GOVERNMENT SERVICE
ARTICLE 20. PROFESSORS AND TEACHERS
ARTICLE 21. STUDENTS AND TRAINEES
ARTICLE 22. INCOME NOT EXPRESSLY MENTIONED
ARTICLE 23. SOURCE OF INCOME
ARTICLE 24. METHOD OF ELIMINATION OF DOUBLE TAXATION
ARTICLE 25. MUTUAL AGREEMENT PROCEDURE
ARTICLE 26. EXCHANGE OF INFORMATION
ARTICLE 27. DIPLOMATIC AGENTS AND CONSULAR OFFICIALS
ARTICLE 28. ENTRY INTO FORCE
ARTICLE 29. TERMINATION
