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 was signed on 29^th March 1982 and the instruments of ratification were exchanged on 2^nd February 1983.

              Under Article 28, this Agreement shall apply in Thailand:

1.          in respect of taxes withheld at source, on amounts paid or remitted on or after 1^st January 1983,

2.          in respect of other taxes on income , for calendar years or accounting periods beginning on or after 1st January 1983.