MenuClose

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 Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1.  Any information re?ceived by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention.  Such persons or authorities shall use the information only for such purposes.They may disclose the information in public court proceedings or in judicial decisions.            

2.             In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

                a)           to carry out administrative measures at variance with the laws
                               and administrative practice of that or of the other Contracting State;

                b)           to supply information which is 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 or trade process,
                               or information, the disclosure of which would be contrary to
                               public policy (ordre public).            

Article 27
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS


                Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.            

 

Article 28
ENTRY INTO FORCE


1.             Each Contracting State shall notify to the other the completion of the procedures required by its law for the entering into force of this Convention.The Convention shall enter into force on the date of the latter of these notification.            

2.             The provisions of this Convention shall have effect:

                a)           in respect of taxes withheld at source, to amounts of income,
                              derived on or after the first day of January in the calendar year
                              next following the year in which the Convention enters into force; and

                b)             in respect of other taxes on income, to such taxes chargeable:

                                (i)             in the case of Thailand for any tax year or accounting period, and

                                (ii)            in the case of Slovenia for any tax year,

                beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.            

 

Article 29
TERMINATION


1.             This Convention shall remain in force indefinitely, but either of the Contracting States may, on or before 30 th June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination.            

2.             In such event the Convention shall cease to have effect:

                a)           in respect of taxes withheld at source, on amounts of income
                               derived on or after the first day of January in the calendar year
                               next following the year in which the notice is given; and

                b)             in respect of other taxes on income, on such taxes chargeable:

                                (i)             in the case of Thailand for any tax year or accounting period, and

                                (ii)            in the case of Slovenia for any tax year,

                beginning on or after the first day of January in the calendar year next following the year in which the notice is given.            

            IN WITNESS WHEREOF the undersigned duly authorised thereto, have signed this Convention.            

                DONE in duplicate in Ljubljana on the 11 th day of July 2003, in the Thai, Slovenian and English languages, all the texts being equally authentic.In case of divergence between any of the texts, the English text shall prevail.            


FOR THE GOVERNMENT OF
THE REPUBLIC OF THAILAND

Dr.Surakiart Sathirathai
(Dr.Surakiart Sathirathai)
Minister of Foreign Affairs

FOR THE GOVERNMENT OF
THE REPUBLIC OF SLOVENIA

Dr.Dimitrij Rupel
(Dr.Dimitrij Rupel)
Minister of Foreign Affairs

 

 

Last updated: 08.12.2011