ARTICLE 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on one of the Contracting States the obligation: (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State; (b) to supply particulars which are 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 27 DIPLOMATIC AND CONSULAR OFFICIALS Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements. ARTICLE 28 ENTRY IN TO FORCE 1. This Convention shall be ratified and the instruments of ratification shall be exchanged at Singapore as soon as possible. 2. This Convention shall enter into force upon the exchange of the instrument of ratification and shall have effect for the income of the calendar years or accounting periods beginning on or after the first day of January of calendar year in which the instruments of ratification are exchanged. ARTICLE 29 TERMINATION This Convention shall remain in force indefinitely but either of the Contracting States may terminate the Convention, through diplomatic channels, by giving to the other Contracting State, notice of termination not later than the 30th June of any calendar year from the fifth year from the year in which the Convention entered into force. In such event, the Convention shall cease to have effect for the income of the calendar years or accounting periods beginning on or after the first day of January of the calendar year following that in which the notice is given. IN WITNESS WHEREOF the undersigned being duly authorized thereto have signed this Convention. Done in duplicate at Bangkok, this fifteenth day of September of the year one thousand nine hundred and seventy-five in the English language. For the Royal Government of Thailand (Chatichai Choonhavan) Minister of Foreign Affaris | For the Government of the Rupublic of Singapore (Chi Owyang) Ambassador Extraordinary and Plenipotentiary |
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