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CONVENTION
BETWEEN
THE ROYAL GOVERNMENT OF THAILAND
AND
THE ROYAL GOVERNMENT OF NORWAY
FOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME
INTRODUCTION
CHAPTER I SCOPE OF THE CONVENTION
    ARTICLE 1. PERSONS COVERED
    ARTICLE 2. TAXES COVERED
CHAPTER II DEFINITIONS
    ARTICLE 3. GENERAL DEFINITIONS
    ARTICLE 4. RESIDENT
    ARTICLE 5. PERMANENT ESTABLISHMENT
CHAPTER III TAXATION OF INCOME
    ARTICLE 6. INCOME FROM IMMOVABLE PROPERTY
    ARTICLE 7. BUSINESS PROFITS
    ARTICLE 8. SHIPPING, AIR TRANSPORT AND CONTAINERS
    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 SPORTSMEN
    ARTICLE 18. PENSIONS, ANNUITIES, PAYMENTS UNDER A SOCIAL SECURITY SYSTEM AND ALIMONY
    ARTICLE 19. GOVERNMENT SERVICE
    ARTICLE 20. STUDENTS
    ARTICLE 21. OFFSHORE ACTIVITIES
    ARTICLE 22. OTHER INCOME
CHARTER IV METHOD FOR ELIMINATION OF DOUBLE TAXATION
    ARTICLE 23. ELIMINATION OF DOUBLE TAXATION

CHAPTER V SPECIAL PROVISIONS

    ARTICLE 24. NON-DISCRIMINATION
    ARTICLE 25. MUTUAL AGREEMENT PROCEDURE
    ARTICLE 26. EXCHANGE OF INFORMATION
    ARTICLE 27. MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
CHAPTER VI FINAL PROVISIONS
    ARTICLE 28. ENTRY INTO FORCE
    ARTICLE 29. TERMINATION
PROTOCOL

 

Last updated: 08.12.2011