CONVENTION
BETWEEN
THE KINGDOM OF THAILAND
AND
THE KINGDOM OF NORWAY
FOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME The Government of the Kingdom of Norway and the Government of the Kingdom of Thailand, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows: CHAPTER I
SCOPE OF THE CONVENTION ARTICLE 1
PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2
TAXES COVERED 1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular : (a) In the case of Thailand : - the income tax; and - the petroleum income tax ;
(hereinafter referred to as "Thai tax"); (b) In the case of Norway : - the National Tax on Income (inntektsskatt til staten);
- the County Municipal Tax on Income (inntektsskatt til
fylkeskommunen);
- the Municipal Tax on Income (inntektsskatt til kommunen);
- the National Tax relating to Income from the Exploration
for and the Exploitation of Submarine Petroleum Resources
and Activities and Work relating thereto, Including Pipeline
Transport of Petroleum Produced (skatt til staten vedrorende
inntekt i forbindelse med undersokelse etter og utnyttelse av
undersjoiske petroleumsforekomster og dertil knyttet virksomhet
og arbeid, herunder rorledningstransport av utvunnet petroleum);
and
- the National Tax on Remuneration to Non-resident Artistes
(skatt til staten p? honorar til utenlandske artister);
(hereinafter referred to as "Norwegian tax"). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws. CHAPTER II
DEFINITIONS ARTICLE 3
GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires : (a) the term "Thailand" means the Kingdom of Thailand and
includes its maritime area adjacent to the territorial sea of
the Kingdom of Thailand which by Thai legislation, and in
accordance with the international law, has been or may
hereafter be designated as an area within which the rights
of the Kingdom of Thailand with respect to the sea-bed and
subsoil and their natural resources may be exercised; (b) the term " Norway" means the Kingdom of Norway, including
any area outside the territorial waters of the Kingdom of
Norway where the Kingdom of Norway, according to Norwegian
legislation and in accordance with international law, may
exercise her rights with respect to the seabed and subsoil
and their natural resources; the term does not comprise
Svalbard, Jan Mayen and the Norwegian dependencies
("biland");
(c) the terms "a Contracting State" and " the other Contracting State"
mean Thailand or Norway as the context requires;
(d) the term "person" includes an individual, an undivided estate,
a company and any other body of persons as well as any entity
treated as a taxable unit under the taxation laws in force in
either Contracting State;
(e) the term "company" means any body corporate or any entity
which is treated as a body corporate for tax purposes;
(f) the terms "enterprise of a Contracting State" and "enterprise of
the other Contracting State" mean respectively an enterprise
carried on by a resident of a Contracting State and an
enterprise carried on by a resident of the other Contracting State;
(g) the term "tax" means Thai tax or Norwegian tax as the context
requires;
(h) the term "national" means :
(i) any individual possessing the nationality of a Contracting
State;
(ii) any legal person, partnership, association and any other
entity deriving its status as such from the laws in force in a
Contracting State;
(i) the term "international traffic" means any transport by a ship or
aircraft except when the ship or aircraft is operated solely
between places in the other Contracting State; and
(j) the term "competent authority" means, in the case of Thailand,
the Minister of Finance or his authorized representative, and,
in the case of Norway, the Minister of Finance or his authorized
representative. 2. As regards the application of the Convention at any time by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. ARTICLE 4
RESIDENT 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows : (a) he shall be deemed to be a resident of the State in which
he has a permanent home available to him; if he has a
permanent home available to him in both States, he shall be
deemed to be a resident of the State with which his personal
and economic relations are closer (centre of vital interests);
(b) if the State in which he has his centre of vital interests cannot
be determined, or if he has not a permanent home available
to him in either State, he shall be deemed to be a resident of
the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of them,
he shall be deemed to be a resident of the State of which he
is a national ;
(d) if he is a national of both States or of neither of them, the
competent authorities of the Contracting States shall
endeavour to settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. ARTICLE 5
PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term "permanent establishment" includes especially: (a) a place of management (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place
of extraction of natural resources; (g) a farm or plantation ; and (h) a warehouse, in relation to a person providing storage
facilities for others. 3. The term "permanent establishment" likewise encompasses: (a) a building site, a construction, assembly or installation
project or a supervisory or consultancy activity connected
therewith, constitutes a permanent establishment only if
such site, project or activity lasts for a period of more than
6 months;
(b) the furnishing of services including consultancy services
by a resident of one of the Contracting States through
employees or other personnel, where activities of that
nature continue for the same or a connected project within
the other Contracting State for a period or periods
aggregating more than 183 days within any twelve-month
period. 4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include : (a) the use of facilities solely for the purpose of storage or
display of goods or merchandise belonging to the
enterprise ;
(b) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of
storage or display;
(c) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of
processing by another enterprise;
(d) the maintenance of a fixed place of business solely for
the purpose of purchasing goods or merchandise, or
of collecting information, for the enterprise ;
(e) the maintenance of a fixed place of business solely for
the purpose of carrying on, for the enterprise, any other
activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for
any combination of activities mentioned in
sub-paragraphs (a) to (e), provided that the overall
activity of the fixed place of business resulting from this
combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1, 2 and 3, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting State, on behalf of the enterprise of the other Contracting State, the enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State, if such a person: (a) has and habitually exercises in the first-mentioned State,
an authority to conclude contracts on behalf of the
enterprise; unless his activities are limited to the purchase
of goods or merchandise for the enterprise;
(b) has no such authority, but habitually maintains in the
first-mentioned State a stock of goods or merchandise
belonging to the enterprise from which he regularly makes
deliveries on behalf of the enterprise; or (c) has no such authority, but habitually secures orders in the
first-mentioned State wholly or almost wholly for the enterprise
or for the enterprise and other enterprises which are
controlled by it or have a controlling interest in it. 6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other State if it collects premiums in the territory of that other State or insures risks situated therein through an employee or through a representative who is not an agent of an independent status within the meaning of paragraph 7. 7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise or on behalf of that enterprise and other enterprises, which are controlled by it or have a controlling interest in it, he will not be considered an agent of independent status within the meaning of this paragraph, unless he can demonstrate that the activities are performed at arm's length conditions.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. | 
