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United Kingdom / Thailand · English

United Kingdom–Thailand 1981 Convention

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Unreviewed · applicability unverifiedAs-made transcription · MLI not incorporated

Contents

ARTICLE 1 · Personal scope

ARTICLE 2 · Taxes covered

ARTICLE 3 · General definitions

ARTICLE 4 · Fiscal domicile

ARTICLE 5 · Permanent establishment

ARTICLE 6 · Limitation of relief

ARTICLE 7 · Income from immovable property

ARTICLE 8 · Business profits

ARTICLE 9 · Air transport

ARTICLE 10 · Associated enterprises

ARTICLE 11 · Dividends

ARTICLE 12 · Interest

ARTICLE 13 · Royalties

ARTICLE 14 · Capital gains

ARTICLE 15 · Independent personal services

ARTICLE 16 · Dependent personal services

ARTICLE 17 · Directors' fees

ARTICLE 18 · Artistes and athletes

ARTICLE 19 · Governmental services

ARTICLE 20 · Students

ARTICLE 21 · Teachers

ARTICLE 22 · Diplomatic and consular privileges

ARTICLE 23 · Elimination of double taxation

ARTICLE 24 · Non-discrimination

ARTICLE 25 · Mutual agreement procedure

ARTICLE 26 · Exchange of information

ARTICLE 27 · Entry into force

ARTICLE 28 · Termination