ARTICLE 21
Professors, Teachers and Researchers 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational which is recognized by the competent authority in that other Contracting State, visits that other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax in that other Contracting State on any remuneration for such teaching or research. 2. This Article shall only apply to income from research if such research is undertaken by the individual for the public interest and primarily for the benefit of some other private person or persons. ARTICLE 22
Other Income Items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement may be taxed in the State where the income arises. ARTICLE 23
Methods For Elimination Of Double Taxation 1. The laws in force in either of the Contracting States shall Continue to govern the taxation of income in the respective Contracting States except, when an express provision to the contrary is made in this Agreement. When income is subject to tax in both Contracting States, relief from double taxation shall begiven in accordance with the following paragraphs of this Article. 2. (a) Where a resident of Vietnam derives income which, in accordance with the provisions of this Agreement, may be taxed in Thailand, Vietnam shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in Thailand. Such deduction shall not, however, exceed that part of the Vietnamese tax, as computed before the deduction is given,which is attributable to that income. (b) For the purposes of subparagraph (a) above, the term "tax paid in Thailand" shall be deemed to include the amount of Thai tax which, under the laws of Thailand and in accordance with this Agreement, would have been paid had the Thai tax not been exempted or reduced in accordance with: (i) the provisions of the sections 31, 33, 34, 35(2), 35(3), 35(4), or 3(4) of the Investment Promotion Act, B.E.2520 (1977), and connected regulations, as effective on the date of signature of this Agreement
or as modified only in minor respects after the date of signature
of this Agreement; or (ii) any other special incentive measures designed to promote economic development in Thailand which may be introduced hereafter in modification of, or in addition to, the existing laws,
provided that an agreement is made between the two competent authorities. 3. (a) Where a resident of Thailand derives income which, in accordance with the provisions of this Agreement, may be taxed in Vietnam, Thailand shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in Vietnam. Such deduction shall not, however, exceed that part of the Thai tax, as computed before the deduction is given, which is attributable to that income. (b) For the purposes of subparagraph (a) above, the term "tax paid in Vietnam" shall be deemed to include the amount of Vietnamese tax which, under the laws of Vietnam and in accordance with this Agreement, would have been paid had the Vietnamese tax not been exempted or reduced in accordance with: (i) the provisions of the sections 27, 28, 32 or 3 of the Law on Foreign Investment in Vietnam (1987) and connected regulations, as effective on the date of signature of this Agreement or as modified only in minor respects after the date of signature of this Agreement ; or (ii) any other special incentive measures designed to promote economic development in Vietnam which may be introduced hereafter in modification of, or in addition to, the existing laws, provided that an agreement is made between the two competent authorities. ARTICLE 24
Mutual Agreement Procedure 1. Where a person who is resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic laws of those States, present his case to the competent authority of the Contracting State of which the person 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 the Agreement. 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 the Agreement. 3. The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement. 4. The competent authorities of the Contracting States may communicate with each other directly for the purposes of reaching an agreement in the sense of the preceding paragraphs. ARTICLE 25
Exchange of lnformation 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. 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 Agreement. 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). | 
