ARTICLE 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement and of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is in accordance with this Agreement. The exchange of information is not restricted by Article 1. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment, including judicial determination, or collection of the taxes which are the subject of this Agreement. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on one of the Contracting State 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 State or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy.
3. The exchange of information may be either on a routine basis or on request with reference to particular cases. The competent authorities of the Contracting States may agree on the list of information which shall be furnished on a routine basis. ARTICLE 27 MISCELLANEOUS RULES The provisions of this agreement shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded (a) by the laws of a Contracting State in the determination of the tax imposed by that State, or (b) by any other special arrangement on taxation in connection with the economic or technical cooperation between the Contracting States. ARTICLE 28 DIPLOMATIC AGENTS AND CONSULAR OFFICERS Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special Agreements. ARTICLE 29 ENTRY INTO FORCE 1. This Agreement shall enter into force on the thirtieth day after the date on which diplomatic notes indicating that the formalities constitutionally required in their respective States have been complied with. 2. This Agreement shall have effect: (a) in Indonesia: (i) in respect of tax withheld at the source on or after the 1 January in the year next following that in which the Agreement enters into force; and (ii) in respect of other Indonesian tax, for taxable years beginning on or after 1 January in the year next following that in which the Agreement enters into force.
(b) in Thailand: (i) in respect of taxes withheld at the source, on amounts paid or remitted on or after the first day of January next following that in which the Agreement enters into force; (ii) in respect of other taxes on income, for taxable years or accounting periods beginning on or after the first day of January next following that in which the Agreement enters into force.
3. The Agreement between the Republic of Indonesia and the Kingdom of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Bangkok on March 25, 1981, shall terminate and cease to have effect in respect of income to which this Agreement applies under the provisions of paragraph 2. ARTICLE 30 TERMINATION This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination on or before the thirtieth day of June of any calendar year following after the period of 5 (five) years from the year in which the Agreement enters into force. In such case, the Agreement shall cease to have effect: (a) in Indonesia: (i) in respect of tax withheld at source on or after 1 January in the year next following that in which the notice of termination is given. (ii) in respect of other Indonesian tax, for taxable years beginning on or after 1 January in the year next following that in which the notice of termination is given.
(b) in Thailand: (i) in respect of taxes withheld at the source, on amounts paid or remitted on or after the first day of January next following that in which the Agreement enters into force; (ii) in respect of other taxes on income, for taxable years or accounting periods beginning on or after the first day of January next following that in which the Agreement enters into force. IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Agreement. DONE in duplicate at.........this day of.......19...in the English language. Both texts being equally authentic. For the Government of the Republic of Indonesia: | For the Government of the Kingdom of Thailand: |
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