Poland

CONVENTION BETWEEN THE GOVERMENT OF THE KINGDOM OF THAILAND AND THE GOVERNMENT OF THE POLISH PEOPLE'S REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME
Thai Version
	INTRODUCTION
	ARTICLE 1. PERSONAL SCOPE
	ARTICLE 2. TAXES COVERED
	ARTICLE 3. GENERAL DEFINITIONS
	ARTICLE 4. FISCAL DOMICILE
	ARTICLE 5. PERMANENT ESTABLISHMENT
	ARTICLE 6. INCOME FROM IMMOVABLE PROPERTY
	ARTICLE 7. BUSINESS PROFITS
	ARTICLE 8. 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. GOVERNMENT FUNCTIONS
	ARTICLE 19. STUDENTS
	ARTICLE 20. PROFESSORS, TEACHERS AND RESEARCH WORKERS
	ARTICLE 21. ELIMINATION OF DOUBLE TAXATION
	ARTICLE 22. NON-DISCRIMINATION
	ARTICLE 23. MUTUAL AGREEMENT PROCEDURE
	ARTICLE 24. EXCHANGE OF INFORMATION
	ARTICLE 25. DIPLOMATIC AND CONSULAR PRIVILEGES
	ARTICLE 26. ENTRY INTO FORCE
	ARTICLE 27. TERMINATION

Last updated: 08.12.2011