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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

 

 

Last updated: 08.12.2011