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CONVENTION
BETWEEN
THE GOVERNMENT OF THE KINGDOM OF THAILAND
AND
THE GOVERNMENT OF THE UNITED STATES OF AMERICA
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 (REAL) 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. GAINS
ARTICLE 14. BRANCH TAX
ARTICLE 15. INDEPENDENT PERSONAL SERVICES
ARTICLE 16. DEPENDENT PERSONAL SERVICES
ARTICLE 17. DIRECTOR'S FEES
ARTICLE 18. LIMITATION ON BENEFITS
ARTICLE 19. ARTISTES AND SPORTSMEN
ARTICLE 20. PENSIONS AND SOCIAL SECURITY PAYMENTS
ARTICLE 21. GOVERMENT SERVICE
ARTICLE 22. STUDENT AND TRAINEES
ARTICLE 23. TEACHERS
ARTICLE 24. OTHER INCOME
ARTICLE 25. RELIEF FROM DOUBLE TAXATION
ARTICLE 26. NON-DISCRIMINATION
ARTICLE 27. MUTUAL AGREEMENT PROCEDURE
ARTICLE 28. EXCHANGE OF INFORMATION
ARTICLE 29. DIPLOMATIC AGENTS AND CONSULAR OFFICERS
ARTICLE 30. ENTRY INTO FORCE
ARTICLE 31. TERMINATION
DIPLOMATIC NOTE
EXCHANGE OF NOTE

 

Last updated: 08.12.2011