Japan

CONVENTION BETWEEN THAILAND AND JAPAN 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.REIDENT
	ARTICLE 5.PERMANENT ESTABLISHMENT
	ARTICLE 6.INCOME FROM IMMOVABLE PROPERTY
	ARTICLE 7.BUSINESS PROFITS
	ARTICLE 8.SHIPPING AND AIR TRANSPORT
	ARTICLE 9.ASSOCIATED ENTERPRICES
	ARTICLE 10.DIVIDENDS
	ARTICLE 11.INTEREST
	ARTICLE 12.ROYALTIES
	ARTICLE 13.CAPITAL GAINS
	ARTICLE 14.PERSONAL SERVICES
	ARTICLE 15.DIRECTTORS' FEES
	ARTICLE 16.ARTISTES AND ATHIETES
	ARTICLE 17.GOVERNMENT SERVICE
	ARTICLE 18.PROFESSORS, TEACHERS AND RESEARCHERS
	ARTICLE 19.STUDENT AND APPRENTICES
	ARTICLE 20.OTHER INCOME
	ARTICLE 21.METHODS FOR ELIMINATION OF DOUBLE TAXATION
	ARTICLE 22.NON-DISCRIMINATION
	ARTICLE 23.MUTUAL AGREEMENT PROCEDURE
	ARTICLE 24.EXCHANGE OF INFORMATION
	ARTICLE 25.DIPLOMATIC AND CONSULAR OFFICIALS
	ARTICLE 26.ENTRA INTO FORCE
	ARTICLE 27.TERMINATION
	PROTOCOL

Last updated: 08.12.2011