ARTICLE 26
EXCHANGE OF INFORMATION

1.        The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement in so far as the taxation thereunder is not contrary to the Agreement.  The exchange of information is not restricted by Article 1.  Any information so exchanged shall be treated as secret in the same manner as information obtained under the domestic law of that State and shall be disclosed only to persons or authorities (including courts or administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement.  Such persons or authorities shall use the information only for such purposes.  They may disclose the information in public court proceedings or in judicial decisions.

2.        In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

           (a)         to carry out administrative measures at variance with the

                         laws and administrative practice of that or of the other

                         Contracting State;

           (b)        to supply information which is 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 AGENTS AND CONSULAR OFFICERS

           Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

ARTICLE 28
ENTRY INTO FORCE

1.        Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the entering into force of this Agreement.  The Agreement shall enter into force on the date of the later of these notifications.

2.        The provisions of this Agreement shall apply:

           (a)         in Mauritius, on income for any income year beginning on or

                         after the first day of July next following the date on which this

                         Agreement enters into force;  and

           (b)        in Thailand:

                        (i)         in respect of taxes withheld at the source, on amounts

                                     paid or remitted on or after the first day of January next

                                    following the date on which this Agreement enters into

                                    force;

                       (ii)        in respect of other taxes on income, for taxable years or

                                    accounting periods beginning on or after the first day of

                                    January next following the date on which this

                                    Agreement enters into force.

ARTICLE 29
TERMINATION

1.        This Agreement shall remain in force indefinitely but either of the Contracting States may terminate the Agreement through diplomatic channels, by giving to the other Contracting State written notice of termination not later than 30 June of any calendar year starting five years after the year in which the Agreement entered into force.

2.        In such event the Agreement shall cease to have effect:

           (a)         in Mauritius, on income for any income year beginning on or

                         after the first day of July next following the calendar year in

                         which the notice is given;  and

           (b)         in Thailand :

                         (i)         in respect of taxes withheld at the source, on amounts

                                      paid or remitted on or after the first day of January

                                      next  following the year in which the notice is given;

                         (ii)        in respect of other taxes on income, for taxable years

                                      or accounting periods beginning on or after the first

                                      day of January next following the year or period in

                                     which the notice is given.

           IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Agreement.

           DONE in duplicate at Bangkok this firstday of October of the year one thousand nine hundred and ninety seven, each in the English and Thai languages, all texts being equally authoritative, except in the case of doubt when the English text shall prevail.

PROTOCOL

           At the time of signature of the Agreement between the Government of the Republic of Mauritius and the Government of the Kingdom of Thailand for the avoidance of double taxation with respect to taxes on income, the undersigned have agreed that the following provisions shall form an integral part of the Agreement.

           It is understood that:

           (a)       with reference to paragraphs 1, 2, 6, 7 and 8 of Article 7, Article 8 and Article 9 of

                       this Agreement, the term “profits” refers also to income;

           (b)       with reference to paragraph 2 of Article 8, the lesser of the tax rate applied by

                       Thailand on income derived by an enterprise of any other country from the

                       operation of ships in international traffic shall apply to this Agreement;

           (c)       with reference to paragraph 5 of Article 10, it shall not be construed as preventing

                       a Contracting State from imposing income tax, according to the law of that State,

                       on the disposal of profits made by a permanent establishment situated therein;

           (d)       with reference to the rates mentioned in Article 10, Article 11 and Article 12, the

                        lesser of the tax rates applied by Thailand on dividends, interest and royalties

                        under  any agreement for the avoidance of double taxation with respect to taxes

                        on income concluded after the date of signature of this Agreement, shall apply to

                         this Agreement.

           IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Agreement.

           DONE in duplicate at Bangkok this first day of October of the year one thousand nine hundred and ninety seven, each in the English and Thai languages, all texts being equally authoritative, except in the case of doubt when the English text shall prevail.

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