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            The Agreement between Thailand and the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 27th October 1986 and the notes indicating both states have completed necessary procedures were exchanged on 29th November 1986.

 

            Under Article 28, this Agreement shall apply in Thailand :

 

1.         in respect of taxes withheld at source, on amounts paid on or after 1st January 1987.

 

2.         in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1987.

 

Last updated: 08.12.2011