ARTICLE 26
Mutual Agreement Procedure

1.         Where a person considers that the actions of one or both of the Contracting States result or will result for  him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the  remedies provided by the domestic law of those States, present his case to the competent authority of the  Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 25, to that of  the Contracting State of which he is a national. The case must be presented within three years from the first  notification of the action resulting in taxation not in accordance with the provisions of the Convention.

2.         The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself  able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority  of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the  Convention. The case must be presented within the time limits in the domestic  law of the Contracting State of which the taxpayer is a resident.

3.         The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any  difficulties or doubts arising as to the  interpretation or application of the Convention. They may also  consult together for the elimination of double taxation in cases not provided for in the Convention.

4.         The competent authorities of the Contracting States may communicate with each other directly for the  purposes of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in  order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.

ARTICLE 27
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 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) 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 28
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 29
Territorial Extension

1.         This Convention may be extended, either in its entirety or with any necessary modification to the territories under Denmark's sovereignty which are specifically excluded from the application of the Convention or to any territory for whose international relations Denmark is responsible, and which imposes 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 of termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels  after the completion of their internal constitutional procedures.

2.         Unless otherwise agreed by both Contracting States, the termination of the Convention by one of  them under Article 31 shall also 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 30
Entry into Force

1.         The Governments of the Contracting States shall notify each other that the constitutional requirements for the entry into force of this Convention have been complied with.

2.         The Convention shall enter into force thirty days after the date of the latter of the notifications referred to in paragraph 1 and its provisions shall  have effect:

            (a)        In Thailand

                         (i)         in respect of taxes withheld at the source, on  

                                      mounts   aid or remitted on or after the first day of

                                      January next following that in which the Convention

                                      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

                                      Convention enters into force.

            (b)        In Denmark

                         (i)         in respect of taxes withheld at the source, on 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;

                         (ii)        in  respect of other taxes on income, for taxes

                                      chargeable 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.

3.         The Convention between the Royal Government of Thailand and the Royal Government of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed at Bangkok on April 14, 1965, shall terminate and cease to have effect in respect of income to which this Convention applies under the provisions of paragraph 2.

ARTICLE 31
Termination

            This Convention shall remain in force indefinitely, but either of the Contracting States may, on or before 30th 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.

In such event the Convention shall cease to have effect:

            (a)        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 notice is given;

                         (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 notice

                                      is given.

            (b)        In Denmark

                         (i)         in respect of taxes withheld at the source, on income

                                      derived on or after the first day of January in the

                                      calendar year next following the year in which the

                                      notice is given;

                         (ii)        in respect of other taxes on income, for taxes

                                      chargeable for the 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 authorized thereto by their respective Governments, have signed this Convention.

            Done in duplicate at Bangkok this 23rd day of February l998, in the English language.

PROTOCOL

            At the signing of the Convention between the Kingdom of Thailand and the Kingdom of Denmark 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 which shall form an integral part of the Convention:

1.         (1)        With reference to paragraph 3 of Article 5, if a person who is a resident of a
                        Contracting State,  provides a warehouse or any facilities in one of the Contracting                         States for other persons to store goods or merchandise, he shall be deemed to be                         carrying on a business in that Contracting State through a permanent establishment.

            (2)        With reference to paragraph 3 (a) and (b) of Article 5, it is understood that the use of
                        facilities for delivery shall be deemed to constitute a permanent establishment if they
                        are used as a sales outlet.

2.         With reference to Article 7 it is understood that nothing in the Article shall affect the application of any tax law of a Contracting State relating to the tax assessment of a person in cases where the information available to the tax authorities of that State is inadequate to determine the taxable profits of that person, provided that the result shall be in accordance with the principles contained in the Article. The term “profit” in Article 7 shall refer to income or profit.

3.         With reference to paragraph 2 of Article 8, it is understood that the lesser of the tax rate applied by Thailand on income derived by an enterprise of any other country from the operation of ships in international traffic shall apply to this Convention.

4.         With reference to paragraph 5 of Article 10, if after the signature of this Convention Thailand concludes a Convention for the avoidance of double taxation with a third State, in which tax on disposal of profits as referred to in the said paragraph is not provided for, or is provided for at a lower rate than in this Convention, then such exemption or lower tax rate shall apply to this Convention.

5.         With reference to paragraph 4 of Article 11 it is understood that the term “interest” includes interest paid in connection with sales on credit as well as fees and commissions paid in connection with the granting of loans.­

            In  witness whereof, the undersigned, duly authorized thereto, have signed this Protocol.

            Done in duplicate at Bangkok this 23rd day of February l998 in the English language.

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