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Article 26
MUTUAL AGREEMENT PROCEDURE

 

1.         Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with this  Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Convention.

 

2.         The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with  the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Convention.

 

3.         The competent authorities of the  Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

 

4.         The competent authorities of the Contracting States may communicate with each other  directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.

Article 27
EXCHANGE OF INFORMATION

 

1.         The competent authorities of the Contracting States shall exchange such information as is  necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention, insofar as the taxation  thereunder is not contrary to the Convention. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

 

2.         In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

 

            a)         to carry out administrative measures at variance with the laws and

                         administrative practice of that or of the other Contracting State;

 

            b)         to supply information which is not obtainable under the laws or in the normal

                         course of the administration of that or of the other Contracting State;

 

            c)         to supply information which would disclose any trade, business, industrial,

                         commercial or professional secret or trade process, or information, the

                         disclosure of which would be  contrary to public policy (ordre public).

 

 

Article 28
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS

 

            Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of  special agreements.

 

 

Article 29
ENTRY INTO FORCE

 

            Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of receipt of the latter of this notifications and its provisions shall have effect:

 

            a)         in the case of Armenia:

                        i)         in respect of taxes withheld at the source, on income derived on

                                    or after the first day of January in the calendar year next following

                                    the year in which the Convention enters into force;

 

                        ii)         in respect of the other taxes on income, and on capital, for taxes

                                    chargeable on or after the first day of January in the calendar year

                                    next following the year in which the Convention enters into force;

 

            b)         in the case of Thailand:

 

                        i)         in respect of taxes withheld at the source, on amounts paid or

                                    remitted on or after the first day of January next following that in

                                    which the Convention enters into force;

 

                        ii)        in respect of the other taxes on income, and on capital, for taxable

                                    years or accounting periods beginning on or after the first day of

                                    January next following that in which the Convention enters into force.

 

 

Article 30
TERMINATION

 

            This Convention shall remain in force indefinitely, by either of the Contracting States may, on or before 30th June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination.

            In such event, the Convention shall cease to have effect:

 

            a)         in the case of Armenia:

                        i)         in respect of taxes withheld at the source, on income derived on

                                    or after the first day of January in the calendar year next following

                                    the year in which the notice is given;

 

                        ii)        in respect of the other taxes on income, and on capital, for taxes

                                    chargeable on or after the first day of January in the calendar year

                                    next following the year in which the notices is given;

 

            b)         in the case of Thailand:

 

                        i)         in respect of taxes withheld at the source, on amounts paid or

                                    remitted on or after the first day of January next following that in

                                    which the notice is given;

 

                        ii)        in respect of the other taxes on income, and on capital, for taxable

                                    years or accounting periods beginning on or after the first day of

                                    January next following that in which the notice is given.

 

 

            IN WITNESS WHEREOF, the undersigned, duly authorized thereto, have signed this Convention.

 

            DONE in duplicate at Bangkok on 7th  day of November, Two thousand and one Year of the Christian Era, each in the Armenian, Thai and English languages all the texts being equally authoritative, except in the case of divergence of interpretation, the English text shall prevail.

 

 

FOR THE GOVERNMENT OF
THE REPUBLIC OF THAILAND

 

Dr. Surakiart Sathirathai
Minister of Foreign Affairs

FOR THE GOVERNMENT OF
THE REPUBLIC OF ARMENIA

 

Mr. Tatoul Makarian
Deputy Minister of Foreign Affairs

 

 

 

P R O T O C O L

            At the moment of signing the Convention between the Government of the Republic of Armenia and the Government of the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed upon the following provisions which shall form an integral part of the Convention:

 

            With reference to Articles 7, 8 and 9 of this Convention, the term "profits" shall also include income.

 

 

            IN WITNESS WHEREOF, the undersigned, duly authorized thereto, have signed this Convention.

 

            DONE in duplicate at Bangkok on 7th  day of November, Two thousand and one Year of the Christian Era, each in the Armenian, Thai and English languages all the texts being equally authoritative, except in the case of divergence of interpretation, the English text shall prevail.

 

 

 

FOR THE GOVERNMENT OF
THE REPUBLIC OF THAILAND

 

Dr. Surakiart Sathirathai
Minister of Foreign Affairs

FOR THE GOVERNMENT OF
THE REPUBLIC OF ARMENIA

 

Mr. Tatoul Makarian
Deputy Minister of Foreign Affairs

 

Last updated: 08.12.2011