The Convention between The Royal Government of  Thailand and the Government of the Polish People’s Republic for the Avoidance of  Double Taxation  and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 8^th December 1978 and the instrument of ratification were exchanged on 13^th May 1983.

                Under Article 26, this Convention shall apply in Thailand:

1.             in respect of taxes withheld at source, on amounts paid or remitted on or after 1^st January 1983,

2.             in respect of other taxes on income, for calendar years or accounting periods beginning on or after 1^st January 1983.