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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 the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those, including a court, concerned with the assessment or collection of the taxes which are the subject of the Convention.

 

2.         In no case shall the provisions of paragraph 1 be construed so as to impose on one of the 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 particulars which are 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, to disclosure of

                                  which would be contrary to public policy (ordre public).

 

 

ARTICLE 27
DIPLOMATIC AND INTERNATIONAL ORGANIZATIONS

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

 

2.         The Convention shall not apply to International Organizations, to organs or officials thereof and to persons who are members of a diplomatic or consular mission of a third State, being present in a Contracting State and not treated in either Contracting State as residents in respect of taxes on income.

 

 

ARTICLE 28
TERRITORIAL EXTENSION

1.         This Convention may be extended, either in its entirety or with any necessary modifications by agreement between the Contracting States to the Overseas Territories of the French Republic which impose taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures.

 

2.         Unless otherwise agreed by both Contracting States, the termination of the Convention by one of them under Article 30 shall terminate, in the manner provided for in that Article, the application of the Convention to any territory to which it has been extended under this Article.

 

 

ARTICLE 29
ENTRY INTO FORCE

1.         This Convention shall be approved in accordance with the constitutional procedures in force in the respective Contracting States and shall come into force on the date of exchange of notes indicating that the necessary formalities have been completed in both States.

 

2.         Its provisions shall have effect,

            (i)         in respect of withholding taxes, to amounts payable on or

                         after the date of coming into force of this Convention;

            (ii)        in respect of other taxes on income, for the taxable years and

                         accounting periods beginning on or after the 1st January of

                         the calendar year in which this Convention comes into force.

 

 

ARTICLE 30
TERMINATION

            This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Convention, through diplomatic channels after a period of five years from the date on which the Convention comes into force, by giving notice termination before the 1st July. In such event, the Convention shall cease to have effect:

            (i)         as respect withholding tax, to amounts payable after the 1st

                        January of calendar year next following that in which the

                         notice is given;

            (ii)        as respects other taxes on income, for any taxable year or

                         accounting period next following the year in which the notice

                         is given.

 

            IN WITNESS WHEREOF the undersigned, duly authorized thereto by their respective Governments, have signed this Convention.

            DONE in duplicate at Bangkok this twenty-seventh day of December One thousand nine hundred and seventy-four in the French and Thai languages, each text being equally authoritative.

 

FOR THE GOVERNMENT OF THE KINGDOM OF THAILAND

Charun P.Isarangkun Na Ayuthaya

(Charun P.Isarangkun Na Ayuthaya)

Minister of Foreign Affairs

FOR THE GOVERNMENT OF THE FRENCH REPUBLIC

Louis Toffin

(Louis Toffin)

Ambassador

 

PROTOCOL

            At the moment of proceeding this day to the signature of the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following provisions.

 

Addendum Art.6

            For the purposes of this Convention, it is understood that the term “immovable property” shall be defined in France in accordance with the tax law.

 

Addendum Art.7

            It is understood that the method adopted by Thailand for calculation of net income or net profit according to which the taxpayers are allowed to apply against their gross income a standard deduction at a fixed percentage in lieu of expenses actually incurred is not contrary to the provisions of Article 7, paragraph 2.

 

Addendum Art.12

            It is agreed that as long as the tax rate provided by the French law on the royalties received by a French resident as consideration for the alienation of, or the exclusive right to use any patent, process or information concerning industrial experience does not exceed 10 per cent, the tax charged in the Contracting State in which such royalties arise shall not exceed 10 per cent.

 

            IN WITNESS WHEREOF the undersigned have signed the present protocol which shall have the same force and validity as if they were inserted word by word in the Convention.

 

            DONE in duplicate at Bangkok this twenty-seventh day of December One thousand nine hundred and seventy-four in the French and Thai languages, each text being equally authoritative.

 

 

FOR THE GOVERNMENT OF THE KINGDOM OF THAILAND

Charun P.Isarangkun Na Ayuthaya

(Charun P.Isarangkun Na Ayuthaya)

Minister of Foreign Affairs

FOR THE GOVERNMENT OF THE FRENCH REPUBLIC

Louis Toffin

(Louis Toffin)

Ambassador

 

 

Last updated: 08.12.2011