Vietnam

AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF THAILAND AND THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIETNAM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
Thai Version
	INTRODUCTION
	ARTICLE 1. PERSONAL SCOPE
	ARTICLE 2. TAXES COVERED
	ARTICLE 3. GENERAL DEFINITIONS
	ARTICLE 4. RESIDENT
	ARTICLE 5. PERMANENT ESTABLISHMENT
	ARTICLE 6. INCOME FROM IMMOVABLE PROPERTY
	ARTICLE 7. BUSINESS PROFITS
	ARTICLE 8. SHIPPING AND AIR TRANSPORT
	ARTICLE 9. ASSOCIATED ENTERPRISES
	ARTICLE 10. DIVIDENDS
	ARTICLE 11. INTEREST
	ARTICLE 12. ROYALTIES
	ARTICLE 13. CAPITAL GAINS
	ARTICLE 14. INDEPENDENT PERSONAL SERVICES
	ARTICLE 15. DEPENDENT PERSONAL SERVICES
	ARTICLE 16. DIRECTORS' FEES
	ARTICLE 17. ARTISTES AND ATHLETES
	ARTICLE 18. PENSIONS
	ARTICLE 19. GOVERNMENTAL FUNCTION
	ARTICLE 20. STUDENTS
	ARTICLE 21. PROFESSORS, TEACHERS AND RESEARCHERS
	ARTICLE 22. OTHER INCOME
	ARTICLE 23. METHODS FOR ELIMINATION OF DOUBLE TAXATION
	ARTICLE 24. MUTUAL AGREEMENT PROCEDURE
	ARTICLE 25. EXCHANGE OF INFORMATION
	ARTICLE 26. DIPLOMATIC AGENTS AND CONSULAR OFFICERS
	ARTICLE 27. ENTRY INTO FORCE
	ARTICLE 28. TERMINATION

Last updated: 08.12.2011