The Agreement between the Royal Government of the Kingdom of Thailand and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 1st October 1997 and the notes indicating both states have completed necessary procedures were exchanged on 16th February 1998 and on 10th June 1998.
Under Article 28, this Agreement shall apply in Thailand :
1. in respect of taxes withheld at source, on amounts paid on or after 1st January 1999,
2. in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1999. |