The Convention between Thailand and Italy for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 20^th December 1979 and the instrument of ratification were exchanged on 31^th  May 1980.

           Under Article 28, this Convention shall apply in Thailand:

1.       in respect of taxes withheld at source, on amounts paid or remitted on or after 1^st January 1978,

2.       in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1^st January 1978.