The Convention between the Royal Government of Thailand and Royal Government of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital was signed on 9^th January 1964 and the instruments of ratification were exchanged on 1^st December 1964.

             Under Article 28, this Convention shall apply in Thailand:

1.             in respect of taxes on income in the tax year or the accounting periods beginning on or after 1^st January 1964,

2.             in respect of taxes on capital for amounts paid on or after 1^st January 1964.