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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 carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to the Agreement as well as to prevent fiscal evasion. The exchange of information is not restricted by Article 1. Any information received 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) concerned with 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 Agreement.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 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 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
DIPLOMATIC AGENTS AND CONSULAR OFFICERS


                Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officials under the general rules of international law or under the provisions of special agreements.            


Article 28
ENTRY INTO FORCE


                Each of the Contracting States shall notify the other Contracting State of the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and shall thereupon have effect:

                a)            in respect of taxes withheld at the source, on amounts paid, credited
                               or remitted on or after the first day of January next following the date
                               on which this Agreement enters into force;

                b)            in respect of other taxes on income,

                                (i)            in the Sultanate of Oman, for any taxable years commencing on
                                               or after the first day of January next following the date on which
                                               this Agreement enters into force; and

                                (ii)           in Thailand, for any taxable years or accounting periods 
                                               commencing on or after the first day of January next following 
                                               the date on which this Agreement enters into force.            


Article 29
TERMINATION


                This Agreement shall remain in force until terminated by one of the Contracting States.  Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six (6) months before the end of any calendar year after the period of five (5) years from the date on which the Agreement enters into force.In such event, the Agreement shall cease to have effect:

                a)            in respect of taxes withheld at the source, on amounts paid, credited
                               or remitted on or after the first day of January next following that in the
                               notice of such termination is given; and

                b)            in respect of other taxes on income:

                                (i)            in the Sultanate of Oman, for any taxable years commencing
                                               on or after the first day of January next following that in which the
                                               notice of such termination is given; and

                                (ii)           in Thailand, for any taxable years or accounting periods
                                               commencing on or after the first day of January next following 
                                               that in  which the notice of such termination is given.            

            In WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed this Agreement.            

                Done in duplicate at Bangkok on this 13 th day of October, Two thousand and three year of the Christian Era, in the Thai, Arabic and English languages, all texts being equally authoritative.  In case of divergent interpretation of the Thai and Arabic 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 ARMENIA

Ahmed bin Abdulnabi Macki
(Ahmed bin Abdulnabi Macki)
Minister of National Economy
Deputy Chairman for Financial Affairs
and Energy Resources Council

 


PROTOCOL


                At the signing of the Agreement between the Government of the Kingdom of Thailand and the Government of the Sultanate of Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed that the following provisions shall form an integral part of the said Agreement:

1.             with respect to Article 4 (Resident) the term "resident of a Contracting State" does not include any person who is liable to tax in Thailand in respect only of income from sources therein.            

2.             with respect to Article 7 (Business Profits) and Article 9 (Associated Enterprises), the term “profits” shall also include income.            

3.             with respect to paragraph 5 of Article 10 (Dividends), nothing in this paragraph shall be construed as preventing a Contracting State from imposing income tax, according to the laws of that State, on the disposal of profits made by a permanent establishment situated therein.However, the rate of tax shall not exceed ten (10) per cent of the gross amount of the profits so disposed of.            

4.             with respect to paragraph 3 of Article 12 (Royalties), the term “technical services” means the rendering of any managerial, technical or consultancy services (including the provision by the enterprise of the services of technical or other personnel).The term, however, does not include any construction, assembly or similar project undertaken by the recipient, any service which would fall under Article 7 or Article 14 of this Agreement, as the case may be, after-sales service for services rendered by a seller to the purchaser under a guarantee or pure technical assistance.            

5.             with respect to Article 24 (Non-Discrimination) and subject to the provisions of this Agreement, each Contracting State shall have the right to tax an enterprise which is a resident of the other Contracting State at the tax rates applicable under the laws of the first-mentioned Contracting State, provided that these rates are applicable to all foreign enterprises operating in that State, until the Government of the Sultanate of Oman harmonises the tax rates applicable to enterprises operating in the Government of the Sultanate of Oman.            

             In WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed this Protocol.            

                Done in duplicate at Bangkok on this 13 th day of October, Two thousand and three Year of the Christian Era, in the Thai, Arabic and English languages, all texts being equally authoritative.  In case of divergent interpretation of the Thai and Arabic 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 ARMENIA

Ahmed bin Abdulnabi Macki
(Ahmed bin Abdulnabi Macki)
Minister of National Economy
Deputy Chairman for Financial Affairs
and Energy Resources Council

 

 

Last updated: 08.12.2011