The Convention between The Government of the Kingdom of Thailand and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 27^th December 1974 and the notes indicating both states have completed necessary procedures were exchanged on 29^th August 1975.

            Under Article 29, this Convention shall apply in Thailand :

1.         in respect of withholding taxes, for the amounts paid on or after 1^st January 1975,

2.         in respect of other taxes on income, for the tax years and the accounting periods beginning on or after 1^st January 1975.