ARTICLE 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, collection or enforcement of the taxes which are the subject of the Agreement or the determination of appeals in relation thereto. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on one of the Contracting States the obligation: (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State; (b) to supply particulars which are 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, trade process, or information the disclosure of which would be contrary to public policy (order public). ARTICLE 27 DIPLOMATIC AND CONSULAR OFFICIALS Nothing in this Agreement shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements. CHAPTER VI FINAL PROVISIONS
ARTICLE 28 ENTRY INTO FORCE 1. This Agreement shall be ratified and the instruments of ratification shall be exchanged at Bangkok as soon as possible. 2. This Agreement shall enter into force upon the exchange of the instruments of ratification and shall have effect for the income of the calendar years or accounting periods beginning on or after the first day of January of the calendar year in which the instruments of ratification are exchanged. ARTICLE 29 TERMINATION This Agreement shall remain in effect indefinitely, but either Contracting State may terminate the Agreement, through diplomatic channels, by giving to the other Contracting State, written notice of termination on or before June 30 of any calendar year from the fifth year from the year in which the Agreement entered into force. In such event, the Agreement shall cease to have effect for the income of the calendar years or accounting periods beginning on or after the first day of January of the calendar year following that in which the notice is given. IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Agreement. Done in duplicate at Kuala Lumpur on this 29th day of March, one thousand nine hundred and eighty-two Year of the Christian Era, each in the Thai, Bahasa Malaysia and English languages, the three texts equally authoritative. FOR THE GOVERNMENT OF THE KINGDOM OF THAILAND Nissai Vejjajiva (Nissai Vejjajiva) Ambassador Extraordinary and Plenipotentiary of the Kingdom of Thailand to Malaysia | FOR THE GOVERNMENT OF MALAYSIA Tan Sri Thong Yaw Hong (Tan Sri Thong Yaw Hong) Secretary-General Treasury |
PROTOCOL At the signing of the Agreement between the Government of the Kingdom of Thailand and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, the undersigned have agreed on the following provisions which shall be an integral part of the Agreement: Where, for the purposes of Article VII of the Agreement between the Government of Malaysia and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed in Singapore on 26 th December ,1968. (a) a dividend was paid by a company (i) which was resident in both Malaysia and Singapore and the meeting at which the dividend was declared was held in Malaysia ; or (ii) which was resident in Singapore and at the time of payment of that dividend the company declared itself to be a resident of Malaysia, the dividend shall be deemed to have been paid by a company resident in Malaysia; (b) a dividend was paid by a company (i) which was resident in both Malaysia and Singapore and the meeting at which the dividend was declared was held in Singapore; or (ii) which was resident in Malaysia and at the time of that payment of dividend the company declared itself to be a resident of Singapore, the dividend shall be deemed to have been paid by a company not resident in Malaysia. IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this agreement. Done in duplicate at Kuala Lumpur on this 29th day of March, one thousand nine hundred and eighty-two Year of the Christian Era, each in the Thai, Bahasa Malaysia and English languages, the three texts being equally authoritative. FOR THE GOVERNMENT OF THE KINGDOM OF THAILAND Nissai Vejjajiva (Nissai Vejjajiva) Ambassador Extraordinary and Plenipotentiary of the Kingdom of Thailand to Malaysia | FOR THE GOVERNMENT OF MALAYSIA Tan Sri Thong Yaw Hong (Tan Sri Thong Yaw Hong) Secretary-General Treasury |
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