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1ARTICLE 1 · Personal scope2ARTICLE 2 · Taxes covered3ARTICLE 3 · General definitions4ARTICLE 4 · Fiscal domicile5ARTICLE 5 · Permanent establishment6ARTICLE 6 · Limitation of relief7ARTICLE 7 · Income from immovable property8ARTICLE 8 · Business profits9ARTICLE 9 · Air transport10ARTICLE 10 · Associated enterprises11ARTICLE 11 · Dividends12ARTICLE 12 · Interest13ARTICLE 13 · Royalties14ARTICLE 14 · Capital gains15ARTICLE 15 · Independent personal services16ARTICLE 16 · Dependent personal services17ARTICLE 17 · Directors' fees18ARTICLE 18 · Artistes and athletes19ARTICLE 19 · Governmental services20ARTICLE 20 · Students21ARTICLE 21 · Teachers22ARTICLE 22 · Diplomatic and consular privileges23ARTICLE 23 · Elimination of double taxation24ARTICLE 24 · Non-discrimination25ARTICLE 25 · Mutual agreement procedure26ARTICLE 26 · Exchange of information27ARTICLE 27 · Entry into force28ARTICLE 28 · TerminationPreamble · Title, introductory status and preambleSignature · Signature, authentic-language clause and any original footnote

28 articles · English

Source & edition
Country pairs / United Kingdom / Thailand

United Kingdom / Thailand · United Kingdom–Thailand 1981 Convention

ARTICLE 18 · Artistes and athletes

English · source publication

Unreviewed · applicability unverifiedAs-made transcription · MLI not incorporated
Original & source
§
ARTICLE 18.—(1) Notwithstanding the provisions of Articles 15 and 16, income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which those activities are exercised. (2) Where income in respect of personal activities as such of an entertainer or athlete accrues not to that entertainer or athlete himself but to another person that income may, notwithstanding the provisions of Articles 8, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. (3) The provisions of paragraphs (1) and (2) of this Article and paragraph (4) of Article 5 shall not apply to remuneration or profits, salaries, wages and similar income derived from activities performed in a Contracting State by public entertainers if the visit to that Contracting State is substantially supported by public funds of the other Contracting State, including any political subdivision or local authority thereof.
Citation to select or copy

United Kingdom / Thailand; SI 1981/1546 Schedule, as-made official-hosted electronic transcription; edition 1981 base Convention; official-hosted as-made Schedule transcription; article 18; English; unreviewed source text, current applicability unverified; /editions/gb-th-1981-official-html-v1/en/articles/article-18/

Disclaimers

Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.

Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.

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Noindex is not access control. This is a research preview, not a statement of authoritative or current law.

Source & edition

SI 1981/1546 Schedule, as-made official-hosted electronic transcription

  • Official online text · retained capture Official source website ↗

    SHA-256 ad79a6929758dd8ff725c04e5731c48f09b21751d90c04d85efe984e145d5dcd

    Digest scope: retained online-source capture; no PDF binary verification

Edition
1981 base Convention; official-hosted as-made Schedule transcription
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
1981-02-18
Entry into force
1981-11-20
Pdf publication
Not established

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

Edition notes and known limitations

Official online text capture, not a verified Original PDF.

Base edition: known MLI modifications are not incorporated.

Printed source wording and provision numbers are retained; machine paragraph IDs are navigation IDs, not newly assigned legal numbers.

Preamble, signatures, original footnotes and integral Protocol where present are retained as supplements and search_units.

Human wording/legal currentness review not claimed.

Source authority, text completeness and currentness still require human review.

Retained metadata & integrity record

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