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Double Tax Agreement (DTA)
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intro : vietnam
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Licensing Manual
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