The Agreement between the Government of the Kingdom of Thailand and the Government of the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 1st March 2000 and the instruments of ratification of both parites were exchanged on 28th December 2000.

          Under Article 28, this Agreement shall apply in Thailand :

1.         in respect of taxes withheld at source, on amounts paid on or after 1st February 2001,

2.         in respect of other taxes on income, for taxable periods beginning on or after 1st January 2001.