pdf-002-en-title-row-001 [294.5,168.4,349.3,178.4] Agreement
pdf-002-en-title-row-002 [131.6,179.2,513.1,190.2] between the Federal Republic of Germany and the Kingdom of Thailand
pdf-002-en-title-row-003 [221.9,192.3,422.1,203.3] for the Avoidance of Double Taxation
pdf-002-en-title-row-004 [197.0,200.7,447.5,215.8] with respect to Taxes on Income and on Capital
pdf-002-en-preamble-row-001 [363.3,236.8,517.7,249.8] ‘THE FEDERAL REPUBLIC OF GERMANY
pdf-002-en-preamble-row-002 [436.6,248.6,446.4,261.6] and
pdf-002-en-preamble-row-003 [379.6,259.7,501.3,272.7] THE KINGDOM OF THAILAND,
pdf-002-en-preamble-row-004 [339.7,276.1,550.4,289.1] DESIRING to conclude an Agreement for the Avoidance
pdf-002-en-preamble-row-005 [332.5,285.2,550.6,298.2] of Double Taxation with respect to Taxes on Income
pdf-002-en-preamble-row-006 [332.5,295.0,387.6,308.1] and on Capital,
pdf-002-en-preamble-row-007 [340.4,310.1,455.1,323.1] HAVE AGREED AS FOLLOWS.
pdf-002-en-treaty-row-001 [422.8,332.3,458.3,345.4] Article!
pdf-002-en-treaty-row-002 [340.4,346.7,551.8,359.8] This Agreement shall apply to persons who are res-
pdf-002-en-treaty-row-003 [333.2,355.9,515.0,368.9] idents of one or both of the Contracting States.
pdf-002-en-treaty-row-004 [423.5,380.1,460.1,393.1] Article2
pdf-002-en-treaty-row-005 [341.7,393.9,549.5,406.9] (1) This Agreement shall apply to taxes on income
pdf-002-en-treaty-row-006 [333.2,403.0,550.7,416.1] and on capital imposed on behalf of each Contracting
pdf-002-en-treaty-row-007 [333.2,412.2,551.6,425.2] State, of its “Laender“, political subdivisions, local
pdf-002-en-treaty-row-008 [333.2,422.0,552.3,435.0] authorities, or local administrations, irrespective of the
pdf-002-en-treaty-row-009 [333.2,431.2,454.0,444.2] manner in which they are levied.
pdf-002-en-treaty-row-010 [341.7,444.9,551.8,457.9] (2) There shall be regarded as taxes on income and
pdf-002-en-treaty-row-011 [333.2,454.7,552.3,467.8] on capital all taxes imposed on total income, on total
pdf-002-en-treaty-row-012 [333.2,463.9,551.6,476.9] capital, or on elements of income or of capital, including
pdf-002-en-treaty-row-013 [333.8,473.7,552.7,486.7] taxes on gains from the alienation of movable or
pdf-002-en-treaty-row-014 [333.8,482.9,552.9,495.9] immovable property, taxes on the total amounts of
pdf-002-en-treaty-row-015 [333.2,492.7,551.9,505.7] wages or salaries paid by enterprises, as well as taxes
pdf-002-en-treaty-row-016 [333.2,501.9,552.1,514.9] on capital appreciation and the "Gewerbesteuer" (trade
pdf-002-en-treaty-row-017 [333.8,511.0,511.3,524.0] tax) levied in the Federal Republic of Germany.
pdf-002-en-treaty-row-018 [341.7,526.7,552.2,539.8] (8) The existing taxes to which this Agreement shall
pdf-002-en-treaty-row-019 [333.2,536.6,418.5,549.6] apply are, in particular:
pdf-002-en-treaty-row-020 [333.8,550.3,520.2,563.3] 1. In the case of the Federal Republic of Germany
pdf-002-en-treaty-row-021 [343.6,562.1,488.2,575.1] a) the Einkommensteuer (income tax),
pdf-002-en-treaty-row-022 [343.6,573.9,508.6,586.9] b} the Korperschafisteuer (corporation tax),
pdf-002-en-treaty-row-023 [344.3,585.0,498.8,598.0] ©) the Vermögensteuer (capital tax), and
pdf-002-en-treaty-row-024 [343.6,597.4,467.9,610.4] 4) the Gewerbesteuer (trade tax)
pdf-002-en-treaty-row-025 [356.7,606.6,511.0,619.6] (hereinafter referred to as "German tax")
pdf-002-en-treaty-row-026 [333.8,619.7,490.9,632.7] 2. In the case of the Kingdom of Thailand:
pdf-002-en-treaty-row-027 [343.6,631.5,428.1,644.5] a) the income tax, and
pdf-002-en-treaty-row-028 [344.3,643.3,452.8,656.3] b) the local development tax
pdf-002-en-treaty-row-029 [357.4,652.4,497.8,665.4] (hereinatter referred to as "Thai tax")
pdf-002-en-treaty-row-030 [343.0,668.1,552.5,681.1] (4) The Agreement shall also apply to any identical
pdf-002-en-treaty-row-031 [334.5,677.9,552.5,691.0] or substantially similar taxes which are subsequently
pdf-002-en-treaty-row-032 [334.5,687.1,551.0,700.1] imposed in addition to, or in place of, the existing taxes,
pdf-002-en-treaty-row-033 [343.0,703.5,553.6,716.5] (5) The provisions of this Agreement in respect of the
pdf-002-en-treaty-row-034 [334.5,712.6,553.6,725.6] taxation of income or profits shall likewise apply to the
pdf-002-en-treaty-row-035 [335.1,721.8,553.6,734.8] "Gewerbesteuer" (trade tax) computed other than on the
pdf-002-en-treaty-row-036 [334.5,731.6,432.7,744.6] basis of income or capital
pdf-004-en-treaty-row-001 [422.2,65.3,458.8,78.3] Article3
pdf-004-en-treaty-row-002 [340.4,78.4,550.1,92.0] (1) In this Agreement unless the context otherwise
pdf-004-en-treaty-row-003 [331.9,88.2,359.0,101.2] requires:
pdf-004-en-treaty-row-004 [331.9,101.9,550.8,115.0] a) The term "Federal Republic means the Federal Re-
pdf-004-en-treaty-row-005 [344.3,111.1,549.4,124.1] public of Germany, and, when used in a geographical
pdf-004-en-treaty-row-006 [344.3,120.9,551.0,133.9] sense, the territory in which the Basic Law for the
pdf-004-en-treaty-row-007 [344.3,130.1,497.1,143.1] Federal Republic ol Germany is in force:
pdf-004-en-treaty-row-008 [332.5,143.8,550.1,156.8] b) The term “Thailand” means the Kingdom of Thailand;
pdf-004-en-treaty-row-009 [332.5,166.7,549.9,179.8] ©) The terms "a Contracting State" and “the other
pdf-004-en-treaty-row-010 [344.9,175.9,551.3,188.9] Contracting State" mean the Federal Republic or
pdf-004-en-treaty-row-011 [344.3,185.7,468.7,198.7] Thailand, as the context requires;
pdf-004-en-treaty-row-012 [331.9,199.5,551.3,212.5] 4) The term "tax" means German tax or Thai tax, as
pdf-004-en-treaty-row-013 [344.3,208.6,419.6,221.6] the context requires:
pdf-004-en-treaty-row-014 [332.5,232.2,550.2,245.9] ©) The term ‘person’ comprises individuals and com-
pdf-004-en-treaty-row-015 [344.3,242.0,367.8,255.0] panies;
pdf-004-en-treaty-row-016 [335.1,255.8,551.3,268.8] N The term “company* means any body corporate or
pdf-004-en-treaty-row-017 [344.9,264.9,550.5,277.9] any entity or any group of persons which Is treated
pdf-004-en-treaty-row-018 [344.9,274.1,483.4,287.1] as a body corporate for tax purposes;
pdf-004-en-treaty-row-019 [332.5,297.0,550.5,310.0] 9) The terms “enterprise of a Contracting State” and
pdf-004-en-treaty-row-020 [345.6,306.8,549.3,319.8] “enterprise of the other Contracting State” mean
pdf-004-en-treaty-row-021 [344.9,316.0,549.9,329.0] respectively an enterprise carried on by a resident
pdf-004-en-treaty-row-022 [344.9,325.8,550.9,338.8] of a Contracting State und an enterprise cartied on
pdf-004-en-treaty-row-023 [345.6,335.0,511.5,348.0] by a resident of the other Contracting State;
pdf-004-en-treaty-row-024 [332.5,368.3,448.4,381.4] 1h) The term "nationals" means:
pdf-004-en-treaty-row-025 [345.6,379.5,549.7,392.5] 1. in respect of the Federal Republic: all Germans
pdf-004-en-treaty-row-026 [356.1,388.6,549.7,401.6] in the meaning of Article 116 (1) of the Basic Law
pdf-004-en-treaty-row-027 [355.4,397.8,550.9,410.8] for the Federal Republic of Germany and all legal
pdf-004-en-treaty-row-028 [355.4,407.6,550.3,420.6] persons, partnerships and associations deriving
pdf-004-en-treaty-row-029 [355.4,416.8,551.6,429.8] their status as such from the law in force in the
pdf-004-en-treaty-row-030 [355.4,427.3,418.7,440.3] Federal Republic;
pdf-004-en-treaty-row-031 [345.6,438.4,550.8,451.4] 2. in respect of Thailand: all individuals possessing
pdf-004-en-treaty-row-032 [355.4,447.5,551.0,460.6] Thai nationality under the Thai law on nationality
pdf-004-en-treaty-row-033 [356.1,456.7,551.5,469.7] and all legal persons, partnerships and associations
pdf-004-en-treaty-row-034 [356.7,466.5,552.2,479.5] deriving their status as such from the law in
pdf-004-en-treaty-row-035 [356.1,475.7,420.0,488.7] force in Thailand;
pdf-004-en-treaty-row-036 [335.1,498.6,551.8,511.6] i) The term “competent authority” means in the case
pdf-004-en-treaty-row-037 [344.9,508.4,551.0,521.4] of the Federal Republic the Federal Minister of Finance,
pdf-004-en-treaty-row-038 [345.6,517.6,549.2,530.6] and in the case of Thailand the Minister of Finance.
pdf-004-en-treaty-row-039 [342.3,531.3,552.0,544.3] (2) As regards the application of this Agreement by
pdf-004-en-treaty-row-040 [333.2,541.1,552.7,554.2] a Contracting State any term not otherwise defined in
pdf-004-en-treaty-row-041 [333.2,551.0,552.6,564.0] this Agreement shall, unless the context otherwise re-
pdf-004-en-treaty-row-042 [333.2,560.1,551.7,573.1] quires, have the meaning which it has under the laws
pdf-004-en-treaty-row-043 [333.2,569.9,552.3,583.0] of that Contracting State relating to the taxes which are
pdf-004-en-treaty-row-044 [333.8,579.1,442.3,592.1] the subject of this Agreement
pdf-004-en-treaty-row-045 [424.1,604.0,464.1,617.0] Article 4
pdf-004-en-treaty-row-046 [342.3,617.7,552.2,630.7] (1) For the purposes of this Agreement, the term "res-
pdf-004-en-treaty-row-047 [333.8,626.9,550.1,639.9] ident of a Contracting State” means any person who,
pdf-004-en-treaty-row-048 [333.2,636.7,551.8,649.7] under the law of that State, is liable to taxation therein
pdf-004-en-treaty-row-049 [333.8,645.9,552.8,658.9] by reason of his domicile, residence, registration, in-
pdf-004-en-treaty-row-050 [334.5,655.7,551.8,668.7] corporation, seat (Sitz), place of management or any
pdf-004-en-treaty-row-051 [333.8,665.5,459.2,678.5] other criterion of a similar nature.
pdf-004-en-treaty-row-052 [342.3,687.8,552.9,700.8] (2) If by reason of the provisions of paragraph 1 an
pdf-004-en-treaty-row-053 [333.8,697.6,553.1,710.6] individual is a resident of both Contracting States, this
pdf-004-en-treaty-row-054 [333.8,706.7,552.2,719.8] case shall be determined in accordance with the following
pdf-004-en-treaty-row-055 [333.8,716.6,351.8,729.6] rules:
pdf-004-en-treaty-row-056 [334.5,727.7,552.2,740.7] a) He shall be deemed to be a resident of the Contract-
pdf-004-en-treaty-row-057 [346.9,737.5,552.2,750.5] ing State in which he has a permanent home available
pdf-004-en-treaty-row-058 [346.3,747.3,555.7,760.3] to him. If he has a permanent home available to him
pdf-006-en-treaty-row-001 [340.4,58.7,546.5,71.8] in both Contracting States. he shall be deemed to be
pdf-006-en-treaty-row-002 [340.4,67.9,546.7,80.9] a resident of the Contracting State with which his
pdf-006-en-treaty-row-003 [340.4,77.1,546.1,90.1] personal and economic rela:ions are closest (centre
pdf-006-en-treaty-row-004 [339.7,86.9,404.0,99.9] of vital interests};
pdf-006-en-treaty-row-005 [327.9,100.0,547.4,113.0] b) If the Contracting State in which he has his centre of
pdf-006-en-treaty-row-006 [340.4,109.1,546.4,122.2] vital interests cannot be determined, or if he has not
pdf-006-en-treaty-row-007 [340.4,119.0,545.8,132.0] a permanent home available to him in either Con-
pdf-006-en-treaty-row-008 [340.4,128.1,545.9,141.1] tracting State, he shall be deemed to be a resident
pdf-006-en-treaty-row-009 [340.4,137.3,545.8,150.3] of the Contracting State in which he has an habitual
pdf-006-en-treaty-row-010 [340.4,147.1,361.1,160.1] abode:
pdf-006-en-treaty-row-011 [328.6,160.9,546.6,173.9] 9 It he has an habitual abode in both Contracting States
pdf-006-en-treaty-row-012 [341.0,170.0,547.9,183.0] or in neither of them, he shall be deemed to be a
pdf-006-en-treaty-row-013 [341.0,179.8,547.9,192.8] resident of the Contracting State of which he is a
pdf-006-en-treaty-row-014 [340.4,189.0,369.8,202.0] national;
pdf-006-en-treaty-row-015 [328.6,202.7,547.6,215.8] 4) If he is a national of both Contracting States or of
pdf-006-en-treaty-row-016 [341.0,211.9,547.0,224.9] neither of them, the competent authorities of the
pdf-006-en-treaty-row-017 [341.0,221.7,546.2,234.7] Contracting States shall settle the question by mutual
pdf-006-en-treaty-row-018 [340.4,230.9,377.8,243.9] agreement.
pdf-006-en-treaty-row-019 [337.7,246.6,548.2,259.6] (3) If by reason of the provisions of paragraph 1
pdf-006-en-treaty-row-020 [328.6,255.8,546.5,268.8] a person other than an individual is a resident of both
pdf-006-en-treaty-row-021 [329.2,264.9,547.0,277.9] Contracting States, the competent authorities of the
pdf-006-en-treaty-row-022 [328.6,274.7,546.2,287.8] Contracting States shall settle the question by mutual
pdf-006-en-treaty-row-023 [328.6,283.9,363.7,296.9] agreement.
pdf-006-en-treaty-row-024 [418.3,299.6,454.9,312.6] Articles
pdf-006-en-treaty-row-025 [338.4,313.4,546.5,326.4] (1) For the purposes of this Agreement, the term
pdf-006-en-treaty-row-026 [329.2,321.9,546.9,334.9] “permanent establishment" means a fixed place of busi-
pdf-006-en-treaty-row-027 [329.2,331.7,547.4,344.7] ness in which the business of the enterprise is wholly or
pdf-006-en-treaty-row-028 [328.6,342.2,390.6,355.2] partly carried on.
pdf-006-en-treaty-row-029 [337.1,354.6,547.0,367.6] (2) The term “permanent establishment” shall include
pdf-006-en-treaty-row-030 [328.6,365.1,362.8,378.1] especially:
pdf-006-en-treaty-row-031 [329.2,375.5,423.2,388.6] a) a place of management
pdf-006-en-treaty-row-032 [328.6,387.3,371.8,400.3] b) a branch;
pdf-006-en-treaty-row-033 [329.2,398.5,370.8,411.5] ©) an office
pdf-006-en-treaty-row-034 [329.2,410.2,373.9,423.2] 9) a factory;
pdf-006-en-treaty-row-035 [329.2,421.4,383.6,434.4] ©) a workshop;
pdf-006-en-treaty-row-036 [331.2,432.5,547.1,445.5] N) a mine, quarry or other place of extraction of natural
pdf-006-en-treaty-row-037 [341.7,442.3,373.2,455.3] resources,
pdf-006-en-treaty-row-038 [338.4,458.0,548.8,471.0] (@) Notwithstanding the provisions of paragraphs 1
pdf-006-en-treaty-row-039 [329.2,467.2,547.0,480.2] and 2, the term "permanent establishment” shall include
pdf-006-en-treaty-row-040 [326.6,477.0,547.2,490.0] & building site or construction or assembly project only
pdf-006-en-treaty-row-041 [329.2,486.2,418.3,499.2] if it exists for more than
pdf-006-en-treaty-row-042 [329.9,500.6,547.7,513.6] a) 6 months, in the case of installation or setting up
pdf-006-en-treaty-row-043 [341.7,509.1,547.7,522.1] of plant equipment or machinery including the
pdf-006-en-treaty-row-044 [341.7,518.2,548.2,531.2] auxiliary construction as is necessary for such in-
pdf-006-en-treaty-row-045 [341.7,528.1,375.9,541.1] stallation;
pdf-006-en-treaty-row-046 [329.9,541.1,440.4,554.2] b) 3 months in all other cases.
pdf-006-en-treaty-row-047 [338.4,556.9,547.6,569.9] (4) The term “permanent establishment* shall not be
pdf-006-en-treaty-row-048 [329.2,566.7,396.3,579.7] deemed to include:
pdf-006-en-treaty-row-049 [329.9,580.4,547.2,593.4] a) the use of facilities solely for the purpose of storage,
pdf-006-en-treaty-row-050 [341.7,589.6,546.8,602.6] display or delivery of goods or merchandise belonging
pdf-006-en-treaty-row-051 [341.7,599.4,401.1,612.4] to the enterprise
pdf-006-en-treaty-row-052 [329.9,612.5,546.7,625.5] b) the maintenance of a stock of goods or merchandise
pdf-006-en-treaty-row-053 [342.3,621.7,546.8,634.7] belonging to the enterprise solely for the purpose
pdf-006-en-treaty-row-054 [342.3,631.5,456.2,644.5] of storage, display or delivery;
pdf-006-en-treaty-row-055 [329.9,644.6,546.7,657.6] ©) the maintenance of a stock of goods or merchandise
pdf-006-en-treaty-row-056 [342.3,654.4,546.8,667.4] belonging to the enterprise solely for the purpose
pdf-006-en-treaty-row-057 [342.3,664.2,473.4,677.2] of processing by another enterprise:
pdf-006-en-treaty-row-058 [329.9,687.1,547.4,700.1] 4) the maintenance of a fixed place of business solely
pdf-006-en-treaty-row-059 [342.3,696.9,546.8,709.9] for the purpose of purchasing goods or merchandise,
pdf-006-en-treaty-row-060 [342.3,706.1,517.9,719.1] or for collecting information, for the enterprise:
pdf-006-en-treaty-row-061 [330.5,729.0,547.9,742.0] ©) the maintenance of a fixed place of business solely
pdf-006-en-treaty-row-062 [342.3,738.2,547.9,751.2] for the purpose of advertising, for the supply of in:
pdf-008-en-treaty-row-001 [337.7,62.0,543.9,75.0] formation, for scientific research or for similar ac-
pdf-008-en-treaty-row-002 [337.7,71.2,541.0,84.2] tivities which have a preparatory or auxiliary charac-
pdf-008-en-treaty-row-003 [337.7,81.0,416.4,94.0] ter, for the enterprise.
pdf-008-en-treaty-row-004 [334.5,104.6,543.5,117.6] (5) Notwithstanding the provisions of paragraph 4,
pdf-008-en-treaty-row-005 [334.5,113.7,543.9,126.7] person acting in a Contracting State on behalf of an
pdf-008-en-treaty-row-006 [325.3,123.5,544.1,136.6] enterprise of the other Contracting State — other than
pdf-008-en-treaty-row-007 [325.3,132.7,545.6,145.7] an agent of an independent status to whom paragraph 6
pdf-008-en-treaty-row-008 [326.0,142.5,543.9,155.5] applies — shall be deemed to be a permanent establish-
pdf-008-en-treaty-row-009 [325.3,151.7,458.6,164.7] ment in the first-mentioned State if
pdf-008-en-treaty-row-010 [326.0,165.4,543.5,178.4] a) he has, and habitually exercises in that Contracting
pdf-008-en-treaty-row-011 [337.7,174.6,544.4,187.6] State, an authority to conclude contracts for or on
pdf-008-en-treaty-row-012 [338.4,183.8,544.4,196.8] behalf of the enterprise, unless his activities are
pdf-008-en-treaty-row-013 [338.4,193.6,544.7,206.6] limited to the purchase of goods or merchandise for
pdf-008-en-treaty-row-014 [338.4,203.4,401.9,216.4] the enterprise; or
pdf-008-en-treaty-row-015 [326.0,225.7,545.6,238.7] b) he habitually maintains in that Contracting State a
pdf-008-en-treaty-row-016 [338.4,234.8,544.1,247.8] stock of goods or merchandise belonging to the enter-
pdf-008-en-treaty-row-017 [339.1,244.6,544.8,257.6] prise from which he regularly delivers goods or
pdf-008-en-treaty-row-018 [338.4,253.8,532.4,266.8] merchandise for ot on behalf of the enterprise; or
pdf-008-en-treaty-row-019 [326.6,267.5,544.3,280.6] ©) he habitually secures orders in that Contracting State,
pdf-008-en-treaty-row-020 [338.4,276.7,544.8,289.7] wholly or almost wholly for the enterprise itself, or
pdf-008-en-treaty-row-021 [338.4,285.9,544.4,298.9] for the enterprise and other enterprises which are
pdf-008-en-treaty-row-022 [338.4,295.7,543.7,308.7] controlled by it or have a controlling interest in it
pdf-008-en-treaty-row-023 [335.1,319.9,544.4,332.9] (6) An enterprise of a Contracting State shall not be
pdf-008-en-treaty-row-024 [326.6,329.1,544.0,342.1] deemed to have a permanent establishment in the other
pdf-008-en-treaty-row-025 [326.0,338.2,543.7,351.2] Contracting State merely because it carries on business
pdf-008-en-treaty-row-026 [326.6,348.1,543.3,361.1] in that other State through a broker, general commission
pdf-008-en-treaty-row-027 [326.6,356.6,545.7,369.6] agent or any other agent of an independent status, if
pdf-008-en-treaty-row-028 [326.6,366.4,544.4,379.4] such persons are acting in the ordinary course of their
pdf-008-en-treaty-row-029 [326.6,375.5,543.9,388.6] business. This shell not apply if such broker or agent
pdf-008-en-treaty-row-030 [326.6,384.7,545.0,397.7] carries on in that other State an activity described in
pdf-008-en-treaty-row-031 [326.6,394.5,543.8,407.5] paragraph 5 wholly or almost wholly for the enterprise
pdf-008-en-treaty-row-032 [326.6,403.7,543.7,416.7] itself or for the enterprise and other enterprises which
pdf-008-en-treaty-row-033 [326.6,413.5,543.3,426.5] are controlled by or have a controlling interest in it
pdf-008-en-treaty-row-034 [335.1,436.4,545.6,449.4] (7) The fact that a company which is a resident of a
pdf-008-en-treaty-row-035 [326.6,445.6,541.9,458.6] Contracting State controls or is controlled by a company
pdf-008-en-treaty-row-036 [327.3,454.7,545.5,467.8] which is a resident of the other Contracting State, or
pdf-008-en-treaty-row-037 [326.6,464.6,543.6,477.6] which carries on business in that other State (whether
pdf-008-en-treaty-row-038 [326.6,473.7,544.4,486.7] through a permanent establishment or otherwise), shall
pdf-008-en-treaty-row-039 [326.6,482.9,543.3,495.9] not of itself constitute for either company a permanent
pdf-008-en-treaty-row-040 [326.6,492.7,424.0,505.7] establishment of the other.
pdf-008-en-treaty-row-041 [416.9,528.7,456.9,541.7] Article 6
pdf-008-en-treaty-row-042 [335.8,541.8,545.7,554.8] (1) Income from immovable property may be taxed in
pdf-008-en-treaty-row-043 [327.3,551.6,542.6,564.6] the Contracting State in which such property is situated
pdf-008-en-treaty-row-044 [335.8,573.9,545.2,586.9] (@) The term ‘immovable property” shall be defined in
pdf-008-en-treaty-row-045 [327.3,583.7,544.4,596.7] accordance with the law of the Contracting State in which
pdf-008-en-treaty-row-046 [327.3,592.9,545.7,605.9] the property in question is situated. The term shall in
pdf-008-en-treaty-row-047 [327.3,602.0,543.7,615.0] any case include property accessory to immovable
pdf-008-en-treaty-row-048 [327.3,611.8,544.4,624.9] property, livestock and equipment used in agriculture
pdf-008-en-treaty-row-049 [327.3,621.0,544.4,634.0] and forestry, rights to which the provisions of general
pdf-008-en-treaty-row-050 [327.3,630.8,543.1,643.8] law respecting landed property apply, usufruct of im-
pdf-008-en-treaty-row-051 [327.3,640.6,544.6,653.6] movable property and rights to variable or fixed pay-
pdf-008-en-treaty-row-052 [327.3,649.8,545.0,662.8] ments as consideration for the working of, or the right
pdf-008-en-treaty-row-053 [327.3,659.0,544.6,672.0] to work, mineral deposits, sources and other natural
pdf-008-en-treaty-row-054 [327.3,668.8,544.2,681.8] resources; ships, boats and aircraft shall not be regarded
pdf-008-en-treaty-row-055 [326.6,679.3,411.8,692.3] as immovable property.
pdf-008-en-treaty-row-056 [335.8,691.7,544.7,704.7] (3) The provisions of paragraph 1 shall apply to income
pdf-008-en-treaty-row-057 [327.3,700.9,544.7,713.9] derived from the direct use, letting, or use in any other
pdf-008-en-treaty-row-058 [327.3,710.7,432.1,723.7] form of immovable property.
pdf-008-en-treaty-row-059 [336.4,724.4,545.0,737.4] (4) The provisions of paragraphs 1 and 3 shall also
pdf-008-en-treaty-row-060 [327.9,733.6,545.2,746.6] apply to the income from immovable property of an
pdf-008-en-treaty-row-061 [327.3,743.4,365.2,756.4] enterprise.
pdf-010-en-treaty-row-001 [418.3,65.3,454.9,78.3] Article?
pdf-010-en-treaty-row-002 [336.4,78.4,546.8,91.4] (1) The profits of an enterprise of a Contracting State
pdf-010-en-treaty-row-003 [327.9,87.5,546.4,100.6] shall be taxable only in that State unless the enterprise
pdf-010-en-treaty-row-004 [327.9,96.7,546.2,109.7] carries on business in the other Contracting State through
pdf-010-en-treaty-row-005 [327.9,106.5,546.7,119.5] & permanent establishment situated therein If the enter-
pdf-010-en-treaty-row-006 [327.9,115.7,547.2,128.7] prise carries on business as aforesaid, the profits of the
pdf-010-en-treaty-row-007 [327.9,124.9,547.9,137.9] enterprise may be taxed in that other State but only so
pdf-010-en-treaty-row-008 [327.9,134.7,545.0,147.7] much of them as is attributable to that permanent estab:
pdf-010-en-treaty-row-009 [327.9,143.8,356.8,156.9] lishment.
pdf-010-en-treaty-row-010 [337.1,157.6,547.4,170.6] (2) Where an enterprise of a Contracting State carries
pdf-010-en-treaty-row-011 [327.9,167.4,548.5,180.4] on business in the other Contracting State through a
pdf-010-en-treaty-row-012 [327.9,176.6,548.3,189.6] permanent establishment situated therein, there shall in
pdf-010-en-treaty-row-013 [327.9,186.4,545.9,199.4] each Contracting State be attributed to that permanent
pdf-010-en-treaty-row-014 [327.9,195.5,548.3,208.6] establishment the profits which it might be expected to
pdf-010-en-treaty-row-015 [329.2,204.7,547.0,217.7] make if it were a distinct and separate enterprise
pdf-010-en-treaty-row-016 [328.6,213.9,546.8,226.9] engaged in the same or similar activities under the same
pdf-010-en-treaty-row-017 [327.9,223.7,545.5,236.7] or similar conditions and dealing wholly independently
pdf-010-en-treaty-row-018 [328.6,232.9,545.0,245.9] with the enterprise of which it is a permanent estab.
pdf-010-en-treaty-row-019 [327.9,242.0,356.8,255.0] lishment.
pdf-010-en-treaty-row-020 [337.1,255.8,546.5,268.8] (&) In the determination of the profits of a permanent
pdf-010-en-treaty-row-021 [328.6,265.6,547.7,278.6] establishment, there shall be allowed as deductions ex-
pdf-010-en-treaty-row-022 [329.2,274.7,547.7,287.8] penses which are incurred for the purposes of the
pdf-010-en-treaty-row-023 [328.6,283.9,546.5,296.9] permanent establishment including executive and general
pdf-010-en-treaty-row-024 [329.2,293.7,547.7,306.7] administrative expenses so incurred, whether in the
pdf-010-en-treaty-row-025 [328.6,302.9,547.2,315.9] State in which the permanent establishment is situated
pdf-010-en-treaty-row-026 [328.6,312.7,374.2,325.7] or elsewhere.
pdf-010-en-treaty-row-027 [337.1,326.5,544.7,339.5] (4) No profits shall be attributed to a permanent estab
pdf-010-en-treaty-row-028 [328.6,335.6,547.6,348.6] lishment by reason of the mere purchase by that per-
pdf-010-en-treaty-row-029 [328.6,345.4,547.7,358.4] manent establishment of goods or merchandise for the
pdf-010-en-treaty-row-030 [328.6,354.6,363.4,367.6] enterprise.
pdf-010-en-treaty-row-031 [337.1,369.0,546.7,382.0] (5) Where profits include items of income which are
pdf-010-en-treaty-row-032 [329.2,378.2,543.8,391.2] dealt with separately in other Articles of this Agreement
pdf-010-en-treaty-row-033 [329.2,387.3,546.6,400.3] then the provisions of those Articles shall not be affected
pdf-010-en-treaty-row-034 [329.2,397.1,449.5,410.2] by the provisions of this Article,
pdf-010-en-treaty-row-035 [419.6,418.7,461.1,431.8] Article 8
pdf-010-en-treaty-row-036 [338.4,433.1,547.4,446.2] (1) Profits of an enterprise of a Contracuing State
pdf-010-en-treaty-row-037 [329.2,441.7,547.8,454.7] from the operation of aircraft in international traffic
pdf-010-en-treaty-row-038 [329.2,450.8,456.2,463.8] shall be taxable only in that State.
pdf-010-en-treaty-row-039 [337.7,464.6,544.3,477.6] (2) If according to Article 7 an enterprise of a Con
pdf-010-en-treaty-row-040 [329.2,474.4,547.8,487.4] tracting State operating ships in international traffic
pdf-010-en-treaty-row-041 [329.2,483.5,547.7,496.6] may be taxed in the other Contracting State the tax
pdf-010-en-treaty-row-042 [329.9,493.4,547.9,506.4] charged shall in that other State be reduced by an
pdf-010-en-treaty-row-043 [329.2,502.5,463.1,515.5] amount equal to 50 per cent thereof.
pdf-010-en-treaty-row-044 [338.4,516.3,547.7,529.3] (3) The provisions of paragraphs 1 and 2 shall likewise
pdf-010-en-treaty-row-045 [329.2,525.4,547.1,538.5] apply to profits arising from participations in shipping
pdf-010-en-treaty-row-046 [329.2,534.6,546.6,547.6] or aircraft pools of any kind by such enterprises engaged
pdf-010-en-treaty-row-047 [329.2,544.4,430.9,557.4] in shipping or air transport.
pdf-010-en-treaty-row-048 [420.2,566.7,456.9,579.7] Article
pdf-010-en-treaty-row-049 [337.1,576.5,358.4,589.5] Where
pdf-010-en-treaty-row-050 [329.9,587.6,547.8,600.6] a) an enterprise of a Contracting State participates
pdf-010-en-treaty-row-051 [341.7,597.4,547.3,610.4] directly or indirectly in the management, control
pdf-010-en-treaty-row-052 [341.7,606.6,546.9,619.6] or capital of an enterprise of the other Contracting
pdf-010-en-treaty-row-053 [341.7,616.4,371.1,629.4] State, or
pdf-010-en-treaty-row-054 [329.9,627.5,546.7,640.6] b) the same persons participate directly or indirectly
pdf-010-en-treaty-row-055 [342.3,636.7,547.1,649.7] in the management, control or capital of an enterprise
pdf-010-en-treaty-row-056 [342.3,646.5,547.4,659.5] of a Contracting State and an enterprise of the other
pdf-010-en-treaty-row-057 [341.7,655.7,408.1,668.7] Contracting State,
pdf-010-en-treaty-row-058 [329.9,669.4,545.9,682.4] and in either case conditions are made or imposed be
pdf-010-en-treaty-row-059 [329.9,678.6,548.1,691.6] tween the two enterprises in their commercial or finan-
pdf-010-en-treaty-row-060 [329.9,688.4,548.9,701.4] cial relations which differ from those which would be
pdf-010-en-treaty-row-061 [329.9,697.6,548.8,710.6] made between independent enterprises, then any profits
pdf-010-en-treaty-row-062 [329.9,707.4,549.4,720.4] which would, but for those conditions, have accrued to
pdf-010-en-treaty-row-063 [329.9,717.2,548.4,730.2] one of the enterprises, but, by reason of those conditions,
pdf-010-en-treaty-row-064 [329.9,726.4,549.6,739.4] have not so accrued, may be included in the profits of
pdf-010-en-treaty-row-065 [330.5,736.2,474.5,749.2] that enterprise and taxed accordingly.
pdf-012-en-treaty-row-001 [417.6,56.1,460.6,69.1] Article 10
pdf-012-en-treaty-row-002 [338.4,71.2,547.9,84.2] (1) Dixidends paid by a company which is a resident
pdf-012-en-treaty-row-003 [329.9,81.0,548.4,94.0] of a Contracting State to a resident of the other Con-
pdf-012-en-treaty-row-004 [330.5,90.8,504.2,103.8] tracting State may be taxed in that other State
pdf-012-en-treaty-row-005 [339.7,115.7,547.5,128.7] (2) However, such dividends may be taxed in the
pdf-012-en-treaty-row-006 [330.5,124.9,549.0,137.9] Contrecung State of which the company paying the
pdf-012-en-treaty-row-007 [330.5,134.0,430.5,147.0] dividends 1s a resident, but
pdf-012-en-treaty-row-008 [330.5,147.8,449.3,160.8] a) the Thai tax shall not exceed
pdf-012-en-treaty-row-009 [343.6,161.5,548.2,174.5] 1. 20 per cent of the gross amount of the dividends
pdf-012-en-treaty-row-010 [352.8,170.7,549.6,183.7] if the company paying the dividends engages in
pdf-012-en-treaty-row-011 [352.8,179.8,549.0,192.8] an industrial undertaking or if the recipient of the
pdf-012-en-treaty-row-012 [352.8,189.7,549.0,202.7] dividends is @ company which is a resident of the
pdf-012-en-treaty-row-013 [352.8,198.8,549.2,211.8] Federal Republic owning at least 25 per cent of the
pdf-012-en-treaty-row-014 [352.8,208.6,548.2,221.7] voting shares of the company paying the dividends,
pdf-012-en-treaty-row-015 [343.0,231.5,548.7,244.6] 2.15 per cent of the gross amount of the dividends
pdf-012-en-treaty-row-016 [352.8,240.7,549.6,253.7] if the company paying the dividends engages in
pdf-012-en-treaty-row-017 [352.8,249.9,549.7,262.9] an industrial undertaking and the recipient of the
pdf-012-en-treaty-row-018 [352.8,259.0,549.2,272.1] dividends is a company which is a resident of the
pdf-012-en-treaty-row-019 [353.5,268.9,549.8,281.9] Federal Republic owning at least 25 per cent of
pdf-012-en-treaty-row-020 [353.5,278.0,506.5,291.0] the voting shares of the former company:
pdf-012-en-treaty-row-021 [331.2,304.2,463.5,317.2] b) the German tax shall not exceed:
pdf-012-en-treaty-row-022 [343.6,317.9,546.5,331.0] 1, 20 per cent of the gross amount of the dividend,
pdf-012-en-treaty-row-023 [353.5,327.1,469.4,340.1] unless sub-paragraph 2 applies;
pdf-012-en-treaty-row-024 [343.6,350.0,548.9,363.0] 2. 15 per cent of the gross amount of the dividends,
pdf-012-en-treaty-row-025 [354.1,360.5,547.1,373.5] Hf the recipient of the dividends is a company
pdf-012-en-treaty-row-026 [353.5,369.0,549.6,382.0] which is a resident of Thailand owning at least
pdf-012-en-treaty-row-027 [354.1,378.2,547.1,391.2] 25 per cent of the voting shares of the company
pdf-012-en-treaty-row-028 [353.5,388.6,430.0,401.6] paying the dividends.
pdf-012-en-treaty-row-029 [339.7,405.7,549.8,418.7] (3) Notwithstanding the provisions of paragraph 2 the
pdf-012-en-treaty-row-030 [331.9,414.8,550.8,427.8] tax of a Contracting State on dividends paid by a
pdf-012-en-treaty-row-031 [331.2,424.6,549.4,437.6] company which is a resident of that State may exceed
pdf-012-en-treaty-row-032 [331.2,433.8,550.1,446.8] the rates provided for in that paragraph, but shall not
pdf-012-en-treaty-row-033 [331.2,443.0,547.1,456.0] exceed 25 per cent of the gross amount of the dividends,
pdf-012-en-treaty-row-034 [331.2,452.8,334.3,465.8] if
pdf-012-en-treaty-row-035 [331.9,463.9,550.1,476.9] @) the corporation tax of that State on distributed profits
pdf-012-en-treaty-row-036 [343.6,473.1,550.3,486.1] is lower than that on undistributed profits and the
pdf-012-en-treaty-row-037 [343.6,482.9,549.9,495.9] difference between those two rates is 20 percentage
pdf-012-en-treaty-row-038 [343.6,492.1,413.7,505.1] points or more, and
pdf-012-en-treaty-row-039 [331.9,516.9,551.1,529.9] b) such dividends are paid by a company which is a
pdf-012-en-treaty-row-040 [344.3,526.1,550.8,539.1] resident of that State to a company resident of the
pdf-012-en-treaty-row-041 [344.3,535.9,550.9,548.9] other State and which owns at least 25 per cent of
pdf-012-en-treaty-row-042 [344.3,545.7,532.9,558.7] the voting shares of the first-mentioned company.
pdf-012-en-treaty-row-043 [340.4,575.8,403.3,588.8] (4) In this Article
pdf-012-en-treaty-row-044 [331.9,588.3,550.5,601.3] a) the term "dividends“ means income from shares and
pdf-012-en-treaty-row-045 [344.3,598.1,551.3,611.1] income from other corporate rights assimilated to
pdf-012-en-treaty-row-046 [344.3,607.3,550.6,620.3] income from shares by the taxation law of the State
pdf-012-en-treaty-row-047 [344.3,617.1,552.1,630.1] of which the company making the distribution is a
pdf-012-en-treaty-row-048 [344.3,627.5,373.2,640.6] resident;
pdf-012-en-treaty-row-049 [332.5,641.3,495.5,654.3] b) the term “industrial undertaking" means
pdf-012-en-treaty-row-050 [344.9,653.1,459.3,666.1] 1. any undertaking engaged in
pdf-012-en-treaty-row-051 [359.3,664.2,535.9,677.2] i) manufacturing, assembling and processing,
pdf-012-en-treaty-row-052 [357.4,684.5,551.3,698.2] i) construction, civil engineering and ship-
pdf-012-en-treaty-row-053 [371.1,694.3,400.0,707.3] building,
pdf-012-en-treaty-row-054 [354.8,705.4,551.5,718.4] iii) production of electricity, hydraulic power, gas
pdf-012-en-treaty-row-055 [371.1,715.3,466.3,728.3] or the supply of water, or
pdf-012-en-treaty-row-056 [355.4,726.4,552.3,740.0] iv) agriculture, forestry and fishery and the
pdf-012-en-treaty-row-057 [371.8,736.9,490.0,749.9] carrying on of a plantation, nd
pdf-014-en-treaty-row-001 [335.1,61.4,540.6,74.4] 2. any other undertaking entitled to the privileges
pdf-014-en-treaty-row-002 [345.6,70.5,537.5,83.5] accorded under the laws of Thailand on the promo
pdf-014-en-treaty-row-003 [345.6,79.7,469.3,92.7] ion of industrial investment, and
pdf-014-en-treaty-row-004 [335.8,100.6,542.4,113.6] 3. any other undertaking which may be declared 10
pdf-014-en-treaty-row-005 [345.6,109.8,542.4,122.8] be an “industrial undertaking” for the purpose of
pdf-014-en-treaty-row-006 [346.3,119.6,539.0,132.6] this Article by the competent authority ol Thailand
pdf-014-en-treaty-row-007 [331.9,133.4,540.1,146.4] (5) The provisions of paragraphs 1 to 3 shall not apply
pdf-014-en-treaty-row-008 [323.3,142.5,542.9,155.5] if the recipient of the dividends, being a resident of a
pdf-014-en-treaty-row-009 [323.3,152.3,541.7,165.4] Contracting State, has in the other Contracting State,
pdf-014-en-treaty-row-010 [323.3,161.5,541.4,174.5] of which the company paying the dividends is a resident,
pdf-014-en-treaty-row-011 [324.0,170.7,541.7,183.7] a permanent establishment with which the holding by
pdf-014-en-treaty-row-012 [324.0,180.5,540.1,193.5] virtue of which the dividends are paid is effectively
pdf-014-en-treaty-row-013 [324.0,189.7,541.4,202.7] connected, provided that under the law of that other
pdf-014-en-treaty-row-014 [324.0,198.8,542.5,211.8] State the dividends are taxed as part of the profits of the
pdf-014-en-treaty-row-015 [323.4,209.3,414.8,222.3] permanent establishment.
pdf-014-en-treaty-row-016 [332.5,222.4,541.7,235.4] (6) Where a company which is a resident of a Con-
pdf-014-en-treaty-row-017 [324.0,231.5,542.1,244.6] tracting State derives profits or income from the other
pdf-014-en-treaty-row-018 [324.0,241.4,542.0,254.4] Contracting State, that other State may not impose any
pdf-014-en-treaty-row-019 [324.0,250.5,541.6,263.5] tax on the dividends paid by the company to persons
pdf-014-en-treaty-row-020 [324.0,259.7,542.5,272.7] who are not resident of that other State, or subject the
pdf-014-en-treaty-row-021 [324.0,268.9,541.6,281.9] company's undistributed profits to a tax on undistributed
pdf-014-en-treaty-row-022 [324.0,278.7,541.7,291.7] profits even if the dividends paid or the undistributed
pdf-014-en-treaty-row-023 [324.7,287.8,541.5,300.9] profits consist wholly or partly of profits or income
pdf-014-en-treaty-row-024 [324.0,297.7,419.8,310.7] arising in such other State
pdf-014-en-treaty-row-025 [412.4,329.7,453.3,342.7] Article 1
pdf-014-en-treaty-row-026 [333.2,342.8,543.1,355.8] (1) Interest arising in a Contracting State and paid to
pdf-014-en-treaty-row-027 [324.0,352.0,542.0,365.0] a resident of the other Contracting State may be taxed
pdf-014-en-treaty-row-028 [324.7,361.8,391.4,374.8] in that other State.
pdf-014-en-treaty-row-029 [333.2,384.7,539.0,397.7] (2) However, such interest may be taxed in the Con
pdf-014-en-treaty-row-030 [324.7,393.9,543.1,406.9] tracting State in which it arises, and according to the
pdf-014-en-treaty-row-031 [324.7,403.7,543.1,416.7] law of that State, but the tax so charged shall not ex-
pdf-014-en-treaty-row-032 [324.0,412.9,532.3,425.9] ceed 25 per cent of the gross amount of the interest
pdf-014-en-treaty-row-033 [333.2,426.6,543.1,439.6] (3) Notwithstanding the provisions of paragraph 2, the
pdf-014-en-treaty-row-034 [324.0,435.8,541.5,448.8] tax of a Contracting State on interest received by any
pdf-014-en-treaty-row-035 [324.7,445.6,541.2,458.6] financial institution (including an insurance company)
pdf-014-en-treaty-row-036 [324.7,454.7,542.9,467.8] which is a company of the other Contracting State shall
pdf-014-en-treaty-row-037 [324.7,464.6,543.6,477.6] not exceed 10 per cent of the gross amount of the in-
pdf-014-en-treaty-row-038 [324.7,473.7,543.7,486.7] terest, if the enterprise paying the interest engages in
pdf-014-en-treaty-row-039 [324.7,483.5,542.7,496.6] an industrial undertaking within the meaning of para-
pdf-014-en-treaty-row-040 [324.7,492.7,466.2,505.7] graph 4, subparagraph b, of Article 10.
pdf-014-en-treaty-row-041 [333.2,505.8,544.6,518.8] (4) Notwithstanding the provisions of paragraphs 2
pdf-014-en-treaty-row-042 [324.7,515.6,543.5,528.6] and 3, interest arising in a Contracting State shall be
pdf-014-en-treaty-row-043 [324.7,524.8,542.3,537.8] exempt from tax in that State if the interest is received
pdf-014-en-treaty-row-044 [324.0,539.6,330.5,549.6] by
pdf-014-en-treaty-row-045 [325.3,545.7,542.8,558.7] a) the other Contracting State, a ‘Land*, a political
pdf-014-en-treaty-row-046 [337.1,555.5,542.4,568.6] subdivision, a local authority or a local administra-
pdf-014-en-treaty-row-047 [336.4,565.4,392.1,578.4] tion thereof, or
pdf-014-en-treaty-row-048 [324.7,576.5,543.3,589.5] b) any financial institution wholly owned by the other
pdf-014-en-treaty-row-049 [337.1,585.7,543.1,598.7] Contracting State, a "Land", a political subdivision,
pdf-014-en-treaty-row-050 [337.1,594.8,543.4,607.8] @ local authority or a local administration thereof,
pdf-014-en-treaty-row-051 [337.1,604.0,542.8,617.0] and in particular, in the case of the Federal Repub-
pdf-014-en-treaty-row-052 [337.1,613.8,537.2,626.8] lic, by the "Deutsche Bundesbank” or the “Kredi
pdf-014-en-treaty-row-053 [337.1,623.0,543.3,636.0] anstalt für Wiederaufbau”, and in the case of Thai-
pdf-014-en-treaty-row-054 [337.1,632.8,469.3,645.8] land, by the “Bank of Thailand“, or
pdf-014-en-treaty-row-055 [326.0,645.2,542.9,658.2] ©) by a resident of the other Contracting State on bonds
pdf-014-en-treaty-row-056 [337.7,654.4,543.0,667.4] issued by the Government of the first-mentioned
pdf-014-en-treaty-row-057 [337.1,665.5,352.8,678.5] State.
pdf-014-en-treaty-row-058 [333.8,677.9,543.3,691.0] (6) The term "interest" as used in this Article means
pdf-014-en-treaty-row-059 [325.3,687.1,542.9,700.1] income from Government securities, bonds or debentures,
pdf-014-en-treaty-row-060 [325.3,696.9,544.3,709.9] whether or not secured by mortgage and whether or not
pdf-014-en-treaty-row-061 [325.3,706.1,543.0,719.1] carrying a right to participate in profits, and debt-claims
pdf-014-en-treaty-row-062 [325.3,715.9,545.0,728.9] of every kind as well as all other income assimilated to
pdf-014-en-treaty-row-063 [326.0,725.1,544.4,738.1] income from money lent by the taxation law of the
pdf-014-en-treaty-row-064 [326.0,734.9,445.7,747.9] State in which the income arises.
pdf-016-en-treaty-row-001 [333.2,64.0,543.8,77.0] (6) The provisions of paragraphs 1 10 4 shall not ap-
pdf-016-en-treaty-row-002 [324.7,73.1,544.8,86.2] ply if the recipient of the interest, being a resident of
pdf-016-en-treaty-row-003 [324.7,82.3,543.5,95.3] a Contracting State, has in the other Contracting State
pdf-016-en-treaty-row-004 [324.7,92.1,543.5,105.1] in which the interest arises a permanent establishment
pdf-016-en-treaty-row-005 [325.3,101.3,544.2,114.3] with which the debt-claim from which the interest arises
pdf-016-en-treaty-row-006 [325.3,110.5,543.0,123.5] is effectively connected, provided that under the law
pdf-016-en-treaty-row-007 [325.3,120.3,544.4,133.3] of that other State the interest is taxed as part of the
pdf-016-en-treaty-row-008 [325.3,129.4,469.8,142.5] profits of the permanent establishment.
pdf-016-en-treaty-row-009 [333.8,141.9,543.5,154.9] (9) Interest shall be deemed to arise in a Contracting
pdf-016-en-treaty-row-010 [325.3,151.0,543.5,164.1] State when the payer is that State, a “Land”, a political
pdf-016-en-treaty-row-011 [325.3,160.9,544.3,173.9] subdivision, a local authority or a resident of that State.
pdf-016-en-treaty-row-012 [325.3,170.0,543.4,183.0] Where, however, the person paying the interest, whether
pdf-016-en-treaty-row-013 [325.3,179.8,545.0,192.8] he is a resident of a Contracting State or not, has in
pdf-016-en-treaty-row-014 [325.3,189.0,544.2,202.0] a Contracting State a permanent establishment’ in con-
pdf-016-en-treaty-row-015 [325.3,198.2,544.9,211.2] nection with which the indebtedness on which the in-
pdf-016-en-treaty-row-016 [326.0,208.0,543.7,221.0] terest is paid was incurred, and such interest is borne
pdf-016-en-treaty-row-017 [325.3,217.1,544.4,230.2] by such permanent establishment, then such interest shall
pdf-016-en-treaty-row-018 [325.3,226.3,543.7,239.3] be deemed to arise in the Contracting State in which
pdf-016-en-treaty-row-019 [326.0,236.1,477.3,249.1] the permanent establishment is situated.
pdf-016-en-treaty-row-020 [334.5,249.2,544.6,262.2] (8) Where, owing to a special relationship between the
pdf-016-en-treaty-row-021 [326.0,259.7,544.1,272.7] payer and the recipient or between both of them and
pdf-016-en-treaty-row-022 [326.6,268.2,544.4,281.2] some other person, the amount of the interest paid,
pdf-016-en-treaty-row-023 [326.0,277.4,544.4,290.4] having regard to the debt-claim for which it is paid,
pdf-016-en-treaty-row-024 [326.0,287.2,543.7,300.2] exceeds the amount which would have been agreed
pdf-016-en-treaty-row-025 [326.0,296.3,545.0,309.4] upon by the payer and the recipient in the absence of
pdf-016-en-treaty-row-026 [326.0,305.5,544.4,318.5] such relationship, the provisions of this Article shall
pdf-016-en-treaty-row-027 [326.0,315.3,544.4,328.3] apply only to the last-mentioned amount. In that case,
pdf-016-en-treaty-row-028 [326.0,324.5,544.4,337.5] the excess part of the payments shall remain taxable
pdf-016-en-treaty-row-029 [326.6,333.7,544.6,346.7] according to the law of each Contracting State, due
pdf-016-en-treaty-row-030 [326.0,343.5,544.3,356.5] regard being had to the other provisions of this Agree-
pdf-016-en-treaty-row-031 [326.0,352.6,342.9,365.7] ment.
pdf-016-en-treaty-row-032 [415.0,361.1,458.0,374.2] Article 12
pdf-016-en-treaty-row-033 [335.1,374.9,544.7,387.9] (1) Royalties including other like payments arising
pdf-016-en-treaty-row-034 [326.6,384.7,545.1,397.7] in a Contracting State and paid to a resident of the
pdf-016-en-treaty-row-035 [326.6,393.9,544.7,406.9] other Contracting State may be taxed in that other
pdf-016-en-treaty-row-036 [326.0,403.7,342.2,416.7] State,
pdf-016-en-treaty-row-037 [335.1,424.0,545.1,437.0] (2) However, such royalties may be taxed in the
pdf-016-en-treaty-row-038 [326.6,433.1,545.5,446.2] Contracting State in which they arise, but the tax so
pdf-016-en-treaty-row-039 [326.6,443.0,416.6,456.0] charged shall not exceed
pdf-016-en-treaty-row-040 [326.6,454.1,547.0,467.1] a) 5 per cent of the gross amount of such payments if
pdf-016-en-treaty-row-041 [339.1,463.9,545.9,476.9] they are made as consideration for the use of, or
pdf-016-en-treaty-row-042 [339.1,473.1,545.6,486.1] the right to use any copyright of literary, artistic
pdf-016-en-treaty-row-043 [339.1,482.9,404.9,495.9] or scientific work;
pdf-016-en-treaty-row-044 [326.6,503.8,547.0,516.8] b) 15 per cent of the gross amount of such payments if
pdf-016-en-treaty-row-045 [339.1,513.7,545.9,526.7] they are made as consideration for the use of, or
pdf-016-en-treaty-row-046 [338.4,522.8,546.1,535.8] the right to use, any patent, trade mark, design or
pdf-016-en-treaty-row-047 [339.1,532.0,545.0,545.0] model, plan, secret formula or process, or for informa-
pdf-016-en-treaty-row-048 [339.1,541.8,545.5,554.8] tion concerning industrial, commercial or scientific
pdf-016-en-treaty-row-049 [338.4,550.3,545.0,563.3] experience, or for the use of, or the right to use, cine-
pdf-016-en-treaty-row-050 [339.7,560.1,545.1,573.1] matograph films or tapes for television or broad-
pdf-016-en-treaty-row-051 [339.1,569.9,362.3,583.0] casting.
pdf-016-en-treaty-row-052 [335.8,591.5,545.7,604.6] (3) The provisions of paragraph 2 shall likewise ap-
pdf-016-en-treaty-row-053 [327.3,600.7,546.1,613.7] ply to the gains from the alienation of any right or
pdf-016-en-treaty-row-054 [327.3,610.5,546.3,623.5] Property giving rise to such royalties if such right or
pdf-016-en-treaty-row-055 [327.3,619.7,544.9,632.7] property is alienated by a resident of a Contracting
pdf-016-en-treaty-row-056 [327.3,629.5,546.0,642.5] State for exclusive use in the other Contracting State
pdf-016-en-treaty-row-057 [327.3,638.7,546.1,651.7] and the payment of such right or property is borne by
pdf-016-en-treaty-row-058 [327.3,648.5,545.4,661.5] an enterprise of that other State or a permanent estab-
pdf-016-en-treaty-row-059 [327.3,658.3,419.3,671.3] lishment situated therein.
pdf-016-en-treaty-row-060 [336.4,679.3,546.2,692.3] (4) The provisions of paragraphs 2 and 3 shall not
pdf-016-en-treaty-row-061 [327.9,689.1,545.9,702.1] apply if the recipient of the royalties, being a resident
pdf-016-en-treaty-row-062 [327.9,698.2,545.5,711.2] of a Contracting State, has in the other Contracting
pdf-016-en-treaty-row-063 [327.9,708.1,546.0,721.1] State in which the royalties arise a permanent establish-
pdf-016-en-treaty-row-064 [327.9,717.2,545.2,730.2] ment and the royalties are attributable to that permanent
pdf-016-en-treaty-row-065 [327.9,727.0,546.5,740.0] establishment, provided that under the law of that other
pdf-016-en-treaty-row-066 [327.9,736.2,547.4,749.2] State the royalties are taxed as part of the profits of
pdf-016-en-treaty-row-067 [327.9,746.0,433.5,759.0] the permanent establishment
pdf-018-en-treaty-row-001 [335.1,54.8,545.6,67.8] (5) Royalties shall be deemed to arise in a Contract-
pdf-018-en-treaty-row-002 [327.3,64.6,547.2,77.6] ing State when the payer is that State, a "Land", a
pdf-018-en-treaty-row-003 [326.6,73.8,547.0,86.8] political subdivision, a local authority or a resident’ of
pdf-018-en-treaty-row-004 [327.3,83.0,546.4,96.0] that State. Where, however, the person paying the
pdf-018-en-treaty-row-005 [327.3,92.1,545.5,105.1] royalties, whether he is a resident of a Contracting
pdf-018-en-treaty-row-006 [326.6,101.9,545.2,115.0] State or not, has in a Contracting State a permanent
pdf-018-en-treaty-row-007 [326.0,111.1,546.5,124.1] establishment with which the right or property giving rise
pdf-018-en-treaty-row-008 [326.6,120.3,546.1,133.3] to the royalties is effectively connected, and such royal-
pdf-018-en-treaty-row-009 [326.6,130.1,546.0,143.1] ties are borne by such permanent establishment, then
pdf-018-en-treaty-row-010 [326.6,138.6,545.6,151.6] such royalties shall be deemed to arise in the Contract-
pdf-018-en-treaty-row-011 [326.6,148.4,546.9,161.4] ing State in which the permanent establishment is sit-
pdf-018-en-treaty-row-012 [326.6,157.6,344.0,170.6] uated.
pdf-018-en-treaty-row-013 [335.8,171.3,546.4,184.3] (6) Where, owing to a special relationship between the
pdf-018-en-treaty-row-014 [326.6,180.5,545.9,193.5] payer and the recipient or between both of them and
pdf-018-en-treaty-row-015 [326.6,190.3,546.2,203.3] some other person, the amount of the royalties paid,
pdf-018-en-treaty-row-016 [326.6,199.5,545.7,212.5] having regard to the use, right or information for which
pdf-018-en-treaty-row-017 [326.6,209.3,545.6,222.3] they are paid, exceeds the amount which would have
pdf-018-en-treaty-row-018 [326.6,218.5,547.0,231.5] een agreed upon by the payer and the recipient in
pdf-018-en-treaty-row-019 [326.6,227.6,546.5,240.6] the absence of such relationship, the provisions of this
pdf-018-en-treaty-row-020 [326.6,236.8,547.0,249.8] Article shall apply only to the last-mentioned amount. In
pdf-018-en-treaty-row-021 [326.6,246.6,545.5,259.6] that case, the excess part of the payments shall remain
pdf-018-en-treaty-row-022 [326.6,255.8,546.2,268.8] taxable according to the law of each Contracting State,
pdf-018-en-treaty-row-023 [326.6,264.9,546.5,277.9] due regard being had to the other provisions of this
pdf-018-en-treaty-row-024 [326.6,274.7,364.1,287.8] Agreement.
pdf-018-en-treaty-row-025 [415.6,285.9,458.6,298.9] Article 13
pdf-018-en-treaty-row-026 [335.1,299.6,545.1,312.6] (1) Gains from the alienation of immovable property,
pdf-018-en-treaty-row-027 [327.3,308.8,545.2,321.8] as defined in paragraph 2 of Article 6, may be taxed
pdf-018-en-treaty-row-028 [327.3,317.9,546.8,331.0] in the Contracting State in which such property is
pdf-018-en-treaty-row-029 [326.6,327.8,354.9,340.8] situated.
pdf-018-en-treaty-row-030 [335.1,339.5,543.2,352.6] (2) Gains from the alienation of movable property form.
pdf-018-en-treaty-row-031 [326.6,348.7,542.9,361.7] ing part of the business property of a permanent establish.
pdf-018-en-treaty-row-032 [326.6,358.5,545.7,371.5] ment which an enterprise of a Contracting State has in the
pdf-018-en-treaty-row-033 [326.6,367.7,546.4,380.7] other Contracting State, including such gains from the
pdf-018-en-treaty-row-034 [326.6,376.9,546.5,389.9] alienation of such a permanent establishment (alone or
pdf-018-en-treaty-row-035 [326.6,386.7,545.7,399.7] together with the whole enterprise), may be taxed in the
pdf-018-en-treaty-row-036 [327.3,395.8,546.8,408.9] other State. However, gains from the alienation of
pdf-018-en-treaty-row-037 [326.6,405.0,547.2,418.0] movable property of the kind referred to in paragraph 3
pdf-018-en-treaty-row-038 [326.6,414.2,545.5,427.2] of Article 21 shall be taxable only in the Contracting
pdf-018-en-treaty-row-039 [326.6,423.3,545.7,436.3] State in which such movable property is taxable accord-
pdf-018-en-treaty-row-040 [326.6,433.1,408.8,446.2] ing to the said Article,
pdf-018-en-treaty-row-041 [335.8,457.4,545.9,470.4] (3) Gains from the alienation of any property other
pdf-018-en-treaty-row-042 [326.6,465.9,545.7,478.9] than those mentioned in paragraph 3 of Article 12 and
pdf-018-en-treaty-row-043 [326.6,475.7,545.7,488.7] in paragraphs 1 and 2 of this Article shall be taxable
pdf-018-en-treaty-row-044 [326.6,484.9,545.8,497.9] only in the Contracting State of which the alienator
pdf-018-en-treaty-row-045 [326.6,494.7,371.8,507.7] is a resident.
pdf-018-en-treaty-row-046 [415.6,513.7,460.1,526.7] Article 14
pdf-018-en-treaty-row-047 [335.1,527.4,546.8,540.4] (1) Subject to the provisions of Articles 15, 16 and 17
pdf-018-en-treaty-row-048 [326.6,536.6,545.8,549.6] remuneration derived by an individual who is a resident
pdf-018-en-treaty-row-049 [326.6,545.7,545.7,558.7] of a Contracting State in respect of personal services
pdf-018-en-treaty-row-050 [327.3,555.5,546.3,568.6] (including the practice of a liberal profession) shall be
pdf-018-en-treaty-row-051 [327.3,564.7,545.7,577.7] taxable only in that State unless the services are
pdf-018-en-treaty-row-052 [326.6,574.5,545.2,587.5] rendered in the other Contracting State. If the services
pdf-018-en-treaty-row-053 [326.0,583.7,545.4,596.7] are so rendered, such remuneration as is derived there-
pdf-018-en-treaty-row-054 [326.6,593.5,470.2,606.5] from may be taxed in that other State.
pdf-018-en-treaty-row-055 [335.1,607.9,547.0,620.9] 2) Notwithstanding the provisions of paragraph 1,
pdf-018-en-treaty-row-056 [326.6,617.1,545.2,630.1] remuneration derived by an individual who is a resident
pdf-018-en-treaty-row-057 [326.0,626.2,544.9,639.2] ‘of aContracting State in respect of such services rendered
pdf-018-en-treaty-row-058 [326.6,635.4,546.3,648.4] in the other Contracting State shall be taxable only in
pdf-018-en-treaty-row-059 [326.6,645.2,430.9,658.2] the first-mentioned State if:
pdf-018-en-treaty-row-060 [326.6,656.3,545.1,669.4] a) the recipient is present in the other State for a period
pdf-018-en-treaty-row-061 [339.1,666.2,545.1,679.2] or periods not exceeding in the aggregate 183 days
pdf-018-en-treaty-row-062 [339.1,675.3,461.9,688.3] in the fiscal year concerned, and
pdf-018-en-treaty-row-063 [326.6,686.5,545.0,699.5] b) the remuneration is paid by, or on behalf of, a person
pdf-018-en-treaty-row-064 [339.1,696.3,504.0,709.3] who is not a resident of the other State, and
pdf-018-en-treaty-row-065 [326.6,717.2,545.3,730.2] ©) the remuneration is not borne by a permanent estab-
pdf-018-en-treaty-row-066 [339.1,726.4,544.6,739.4] lishment which the person paying the remuneration
pdf-018-en-treaty-row-067 [339.1,736.2,421.5,749.2] has in the other State.
pdf-020-en-treaty-row-001 [326.0,60.1,536.4,73.1] (@) Notwithstanding the provisions of paragraphs 1
pdf-020-en-treaty-row-002 [317.5,69.2,529.7,82.2] and 2, remuneration in respect of an employment exe!
pdf-020-en-treaty-row-003 [317.5,79.0,536.0,92.0] cised aboard a ship or aircraft in international traffic,
pdf-020-en-treaty-row-004 [317.5,88.2,534.8,101.2] operated by an enterprise of a Contracting State, may
pdf-020-en-treaty-row-005 [316.8,97.4,397.2,110.4] bbe taxed in that State,
pdf-020-en-treaty-row-006 [405.2,125.5,448.1,138.5] Article 15
pdf-020-en-treaty-row-007 [326.0,139.3,535.2,152.3] (1) The provisions of paragraph 2 of Article 14 shall
pdf-020-en-treaty-row-008 [317.5,148.4,535.3,161.4] apply to remuneration derived from personal services
pdf-020-en-treaty-row-009 [317.5,158.2,535.2,171.2] rendered in a Contracting State by public entertainers
pdf-020-en-treaty-row-010 [317.5,167.4,535.0,180.4] such as theatre, radio or television arlists and musicians
pdf-020-en-treaty-row-011 [317.5,176.6,535.5,189.6] and by athletes from their personal activities as such
pdf-020-en-treaty-row-012 [317.5,186.4,535.1,199.4] only if the visit to that State is substantially supported,
pdf-020-en-treaty-row-013 [317.5,195.5,534.6,208.6] directly or indirectly, by public funds of the other Con-
pdf-020-en-treaty-row-014 [317.5,204.7,365.2,217.7] tracting State.
pdf-020-en-treaty-row-015 [326.0,217.8,535.0,230.8] (2) Notwithstanding anything contained in this Agree-
pdf-020-en-treaty-row-016 [316.8,227.6,535.7,240.6] ment, where the services mentioned in paragraph 1 are
pdf-020-en-treaty-row-017 [316.8,236.8,535.9,249.8] provided in a Contracting State by an enterprise of the
pdf-020-en-treaty-row-018 [316.8,245.9,534.7,259.0] other Contracting State, the profits derived from provid-
pdf-020-en-treaty-row-019 [318.1,255.8,535.2,268.8] ing those services by such enterprise may be taxed
pdf-020-en-treaty-row-020 [318.1,264.9,536.7,277.9] in the first-mentioned State unless the enterprise is
pdf-020-en-treaty-row-021 [317.5,274.1,535.4,287.1] substantially supported, directly or indirectly, by public
pdf-020-en-treaty-row-022 [317.5,283.9,534.9,296.9] funds of the other Contracting State in connection with
pdf-020-en-treaty-row-023 [317.5,293.1,427.0,306.1] the provision of such services.
pdf-020-en-treaty-row-024 [326.0,307.5,535.3,320.5] (9) For the purposes of this Article, the term “public
pdf-020-en-treaty-row-025 [317.5,316.6,534.8,329.6] funds of a Contracting State shall include public funds
pdf-020-en-treaty-row-026 [317.5,326.5,535.1,339.5] created by a “Land”, a political subdivision, a local
pdf-020-en-treaty-row-027 [317.5,335.6,475.5,348.6] authority or a local administration thereof.
pdf-020-en-treaty-row-028 [404.5,363.1,447.9,376.1] Article 16
pdf-020-en-treaty-row-029 [325.3,376.9,536.4,389.9] Directors’ fees and similar payments derived by a
pdf-020-en-treaty-row-030 [318.1,386.0,536.4,399.0] resident of a Contracting State in his capacity as a
pdf-020-en-treaty-row-031 [317.5,395.2,536.7,408.2] member of the board of directors of a company which is
pdf-020-en-treaty-row-032 [316.8,404.3,535.3,417.4] a resident of the other Contracting State may be taxed
pdf-020-en-treaty-row-033 [317.5,414.2,383.5,427.2] in that other State.
pdf-020-en-treaty-row-034 [404.5,449.5,447.5,462.5] Article 17
pdf-020-en-treaty-row-035 [326.0,463.3,535.2,476.3] (1) Remuneration paid by or out of funds created by
pdf-020-en-treaty-row-036 [316.8,472.4,534.6,485.4] a Contracting State, a "Land, a political subdivision,
pdf-020-en-treaty-row-037 [316.8,481.6,535.9,494.6] a local authority or a local administration thereof to
pdf-020-en-treaty-row-038 [316.8,491.4,535.2,504.4] any individual in respect of an employment, shall be
pdf-020-en-treaty-row-039 [316.8,500.6,534.8,513.6] exempt from tax in the other Contracting State unless
pdf-020-en-treaty-row-040 [316.8,509.7,534.9,522.7] the payment is made to a national of that other State
pdf-020-en-treaty-row-041 [316.8,518.9,534.5,531.9] who is not also a national of the first-mentioned Con-
pdf-020-en-treaty-row-042 [316.8,528.7,365.2,541.7] tracting State,
pdf-020-en-treaty-row-043 [325.3,560.8,535.3,573.8] (2) Notwithstanding the provisions of paragraph 1 the
pdf-020-en-treaty-row-044 [316.8,571.3,534.2,584.3] provisions of Articles 14 and 15 shall apply to remunera-
pdf-020-en-treaty-row-045 [316.8,579.8,534.6,592.8] tion in respect of an employment in connection with any
pdf-020-en-treaty-row-046 [316.8,588.9,536.1,601.9] trade or business carried on by a Contracting State, a
pdf-020-en-treaty-row-047 [317.5,598.1,536.1,611.1] "Land", a political subdivision, a local authority or a
pdf-020-en-treaty-row-048 [316.8,607.9,418.6,620.9] local administration thereof,
pdf-020-en-treaty-row-049 [325.3,621.0,535.6,634.0] (3) The provisions of paragraph 1 shall also apply to
pdf-020-en-treaty-row-050 [316.8,630.2,534.4,643.2] remuneration paid, in the case of the Federal Republic
pdf-020-en-treaty-row-051 [316.8,640.0,531.4,653.0] by the “Deutsche Bundesbank”, the "Deutsche Bundes.
pdf-020-en-treaty-row-052 [316.8,649.1,534.8,662.2] bahn” and the "Deutsche Bundespost”, and in the case
pdf-020-en-treaty-row-053 [316.8,659.0,534.8,672.0] of Thailand by the "Bank of Thailand" and any other
pdf-020-en-treaty-row-054 [316.8,668.8,459.8,681.8] organization of a governmental nature.
pdf-020-en-treaty-row-055 [404.5,697.6,447.3,710.6] Article 18
pdf-020-en-treaty-row-056 [325.3,710.7,533.8,723.7] (1) Pensions and other payments for past employment
pdf-020-en-treaty-row-057 [316.8,720.5,534.5,733.5] as well as annuities derived by a resident of a Con-
pdf-020-en-treaty-row-058 [316.8,729.7,534.3,742.7] tracting State may be taxed in the other Contracting
pdf-020-en-treaty-row-059 [316.8,738.8,538.0,751.8] State only if such payments are deducted as expenses in
pdf-022-en-treaty-row-001 [314.8,56.8,532.9,69.8] determining the profits of an enterprise of that other
pdf-022-en-treaty-row-002 [314.2,65.9,531.2,79.0] State or of a permanent establishment situated therein.
pdf-022-en-treaty-row-003 [323.3,98.0,532.8,111.0] (2) Notwithstanding the provisions of paragraph 1.
pdf-022-en-treaty-row-004 [314.8,107.2,533.7,120.2] pensions and other payments for past employment as
pdf-022-en-treaty-row-005 [314.8,117.0,534.4,130.0] well as annuities paid by or out of funds created by a
pdf-022-en-treaty-row-006 [314.8,126.2,533.2,139.2] Contracting State, a “Land”, a political subdivision, local
pdf-022-en-treaty-row-007 [314.8,135.3,532.2,148.3] authority or local administration thereof shall be exempt
pdf-022-en-treaty-row-008 [314.8,145.1,462.1,158.2] from tax in the other Contracting State.
pdf-022-en-treaty-row-009 [324.0,177.9,534.3,190.9] (3) Paragraph 2 shall likewise apply in respect of
pdf-022-en-treaty-row-010 [314.8,187.7,532.7,200.7] pensions, annuities and other recurring or not recurring
pdf-022-en-treaty-row-011 [314.8,196.2,533.0,209.2] Temuneration paid to any individual by a Contracting
pdf-022-en-treaty-row-012 [314.8,206.0,532.7,219.0] State, a “Land”, a political subdivision, a local authority
pdf-022-en-treaty-row-013 [314.8,215.2,533.9,228.2] or local administration thereof as compensation for an
pdf-022-en-treaty-row-014 [314.8,224.3,534.3,237.4] injury or damage sustained as a result of hostilities or
pdf-022-en-treaty-row-015 [314.8,234.8,388.8,247.8] political persecution,
pdf-022-en-treaty-row-016 [403.2,259.7,447.3,272.7] Article 19
pdf-022-en-treaty-row-017 [322.7,273.4,533.1,286.4] An individual, who is or was a resident of a Contracting
pdf-022-en-treaty-row-018 [314.8,282.6,533.0,295.6] State immediately before visiting the other Contracting
pdf-022-en-treaty-row-019 [315.5,291.8,533.0,304.8] State and is temporarily present in that other Contracting
pdf-022-en-treaty-row-020 [314.8,301.6,533.4,314.6] State solely for the purpose of teaching at a university,
pdf-022-en-treaty-row-021 [314.8,310.7,533.8,323.8] college, school or other educational institution in that
pdf-022-en-treaty-row-022 [315.5,320.6,533.8,333.6] other State for a period not exceeding two years shall
pdf-022-en-treaty-row-023 [314.8,329.7,533.9,342.7] be exempt from tax in that other Contracting State on
pdf-022-en-treaty-row-024 [314.8,339.5,444.6,352.6] his remuneration for such teaching.
pdf-022-en-treaty-row-025 [403.9,374.2,448.4,387.2] Article 20
pdf-022-en-treaty-row-026 [324.7,388.0,535.1,401.0] (1) An individual who is or was a resident of a
pdf-022-en-treaty-row-027 [315.5,397.1,533.6,410.2] Contracting State immediately before visiting the other
pdf-022-en-treaty-row-028 [315.5,406.3,533.6,419.3] Contracting State and is temporarily present in that other
pdf-022-en-treaty-row-029 [315.5,415.5,533.1,428.5] Contracting State solely as a student at a recognised
pdf-022-en-treaty-row-030 [314.8,425.3,533.1,438.3] university, college, or school in that other Contracting
pdf-022-en-treaty-row-031 [315.5,435.1,533.9,448.1] State, or as a business apprentice (including in the
pdf-022-en-treaty-row-032 [315.5,444.3,533.9,457.3] Federal Republic a "Volontär" or a “Praktikant*), shall
pdf-022-en-treaty-row-033 [315.5,453.4,471.1,466.5] be exempt from tax in that other State on
pdf-022-en-treaty-row-034 [315.5,476.3,534.3,489.4] a) all remittances from abroad for the purposes of his
pdf-022-en-treaty-row-035 [327.9,486.2,476.5,499.2] maintenance, education or training, and
pdf-022-en-treaty-row-036 [315.5,506.5,534.5,519.5] b) any remuneration for personal services rendered in
pdf-022-en-treaty-row-037 [327.9,515.6,533.7,528.6] that other State supplementing the resources avail-
pdf-022-en-treaty-row-038 [327.9,525.4,437.2,538.5] able to him for such purposes.
pdf-022-en-treaty-row-039 [324.7,539.8,535.1,552.8] (2) An individual who is or was a resident of a
pdf-022-en-treaty-row-040 [315.5,548.3,534.1,561.4] Contracting State immediately before visiting the other
pdf-022-en-treaty-row-041 [316.1,558.2,534.0,571.2] Contracting State and is temporarily present in that
pdf-022-en-treaty-row-042 [315.5,567.3,534.2,580.3] other State for a period not exceeding two years solely
pdf-022-en-treaty-row-043 [316.1,576.5,535.1,589.5] for the purpose of study, research or training as a
pdf-022-en-treaty-row-044 [315.5,586.3,535.1,599.3] recipient of a grant, allowance or award from a
pdf-022-en-treaty-row-045 [315.5,595.5,533.5,608.5] scientific, educational, religious or charitable organi-
pdf-022-en-treaty-row-046 [315.5,604.6,533.3,617.6] zation or under a technical assistance programme entered
pdf-022-en-treaty-row-047 [315.5,614.5,534.1,627.5] into by the Government of a Contracting State shall be
pdf-022-en-treaty-row-048 [315.5,623.6,461.3,636.6] ‘exempt from tax in that other State on:
pdf-022-en-treaty-row-049 [315.5,657.7,533.6,670.7] 3) the amount of such grant, allowance or award, and
pdf-022-en-treaty-row-050 [315.5,677.9,534.3,691.0] b) all remittances from abroad for the purposes of his
pdf-022-en-treaty-row-051 [327.9,687.8,477.2,700.8] maintenance, education or training, and
pdf-022-en-treaty-row-052 [316.1,709.4,535.2,722.4] ©) any remuneration for personal services rendered in
pdf-022-en-treaty-row-053 [328.6,718.5,533.7,731.5] that other State provided such services are in con-
pdf-022-en-treaty-row-054 [328.6,727.7,534.6,740.7] nection with his study, research or trainmg or are
pdf-022-en-treaty-row-055 [328.6,738.2,395.3,751.2] incidental thereto.
pdf-024-en-treaty-row-001 [324.0,62.0,534.0,75.0] (®) An individual who is or was a resident cf a Con-
pdf-024-en-treaty-row-002 [315.5,71.8,534.8,84.8] tracting State immediately before visiting the other
pdf-024-en-treaty-row-003 [315.5,81.0,535.2,94.0] Contracting State and who is temporarily present in that
pdf-024-en-treaty-row-004 [315.5,90.8,534.2,103.8] other State for a period not exceeding twelve months
pdf-024-en-treaty-row-005 [315.5,99.3,534.1,112.3] solely as an employee of, or under contract or arrange
pdf-024-en-treaty-row-006 [315.5,109.1,535.2,122.2] ment with, the Government or an enterprise of that
pdf-024-en-treaty-row-007 [315.5,119.0,535.0,132.0] other State for the purpose of acquiring technical, pro-
pdf-024-en-treaty-row-008 [315.5,128.1,534.6,141.1] fessional or business experience shall be exempt from
pdf-024-en-treaty-row-009 [315.5,137.3,408.9,150.3] tax in that other State on
pdf-024-en-treaty-row-010 [315.5,169.4,535.4,182.4] a) all remittances from abroad for the purposes of his
pdf-024-en-treaty-row-011 [327.9,179.2,477.7,192.2] maintenance, education or training, and
pdf-024-en-treaty-row-012 [316.1,202.7,535.9,215.8] b) any remuneration, so far as it is not in excess of
pdf-024-en-treaty-row-013 [329.2,211.9,534.8,224.9] 15.000 Deutsche Mark or the equivalent in Thai
pdf-024-en-treaty-row-014 [327.9,221.1,534.8,234.1] currency, for personal services rendered in that other
pdf-024-en-treaty-row-015 [327.9,230.2,534.8,243.2] State, provided such services are in connection with
pdf-024-en-treaty-row-016 [327.3,240.1,506.9,253.1] his studies or training or are incidental thereto.
pdf-024-en-treaty-row-017 [403.9,275.4,447.5,288.4] Article 21
pdf-024-en-treaty-row-018 [324.7,289.1,535.6,302.2] (1) Capital represented by immovable property, as
pdf-024-en-treaty-row-019 [316.1,298.3,535.9,311.3] defined in paragraph 2 of Article 6, may be taxed in
pdf-024-en-treaty-row-020 [316.1,307.5,533.1,320.5] the Contracting State in which such property is situated.
pdf-024-en-treaty-row-021 [324.0,321.2,534.4,334.2] (2) Capital represented by movable property forming
pdf-024-en-treaty-row-022 [315.5,330.4,534.8,343.4] part of the business property of a permanent establish-
pdf-024-en-treaty-row-023 [315.5,340.2,534.3,353.2] ment of an enterprise may be taxed in the Contracting
pdf-024-en-treaty-row-024 [316.1,349.4,533.1,362.4] State in which the permanent establishment is situated.
pdf-024-en-treaty-row-025 [324.7,362.5,535.8,375.5] (3) Ships or aircraft operated in international traffic
pdf-024-en-treaty-row-026 [316.1,372.3,534.1,385.3] by an enterprise of a Contracting State and movable
pdf-024-en-treaty-row-027 [316.1,381.4,535.4,394.4] property pertaining to the operation of such ships and
pdf-024-en-treaty-row-028 [316.1,391.3,475.1,404.3] aircraft shall be taxable only in that State.
pdf-024-en-treaty-row-029 [324.7,413.5,536.7,426.5] (4) All other elements of capital of a resident of a
pdf-024-en-treaty-row-030 [316.1,422.7,533.6,435.7] Contracting State shall be taxable only in that State
pdf-024-en-treaty-row-031 [403.9,460.0,448.4,473.0] Article 22
pdf-024-en-treaty-row-032 [324.7,473.1,534.9,486.1] (1) The laws in force in either of the Contracting
pdf-024-en-treaty-row-033 [316.1,482.9,535.3,495.9] States will continue to govern the assessment and
pdf-024-en-treaty-row-034 [316.1,492.1,535.2,505.1] taxation of income and capital in the respective Con-
pdf-024-en-treaty-row-035 [316.1,501.9,535.7,514.9] tracting State except where express provision to the
pdf-024-en-treaty-row-036 [316.1,511.0,449.0,524.0] contrary is made in this Agreement.
pdf-024-en-treaty-row-037 [324.7,533.9,535.7,547.0] (2) Subject to the provisions of paragraph 1, tax shall
pdf-024-en-treaty-row-038 [315.5,543.1,534.5,556.1] be determined in the case of a resident of the Federal
pdf-024-en-treaty-row-039 [315.5,552.9,388.8,565.9] Republic as follows:
pdf-024-en-treaty-row-040 [316.1,564.7,535.4,577.7] a) Unless the provisions of subparagraph b) below apply,
pdf-024-en-treaty-row-041 [327.9,573.9,535.1,586.9] there shall be excluded from the basis upon which
pdf-024-en-treaty-row-042 [328.6,583.7,535.3,596.7] German tax is imposed any item of income from
pdf-024-en-treaty-row-043 [328.6,592.9,534.9,605.9] sources within Thailand and any item of capital
pdf-024-en-treaty-row-044 [328.6,602.7,536.0,615.7] situated within Thailand which according to this
pdf-024-en-treaty-row-045 [328.6,611.8,535.2,624.9] Agreement may be taxed in Thailand. The Federal
pdf-024-en-treaty-row-046 [328.6,621.7,535.8,634.7] Republic, however, retains the right to take into
pdf-024-en-treaty-row-047 [327.9,630.8,535.7,643.8] account in the determination of its rate of tax the
pdf-024-en-treaty-row-048 [327.9,640.0,536.2,653.0] items of income and capital so excluded. The first
pdf-024-en-treaty-row-049 [328.6,649.1,535.4,662.2] sentence shall in the case of dividends apply only
pdf-024-en-treaty-row-050 [328.6,659.0,535.4,672.0] to such dividends as are paid to a company limited
pdf-024-en-treaty-row-051 [328.6,668.1,535.3,681.1] by shares (Kapitalgesellschaft) which is a resident
pdf-024-en-treaty-row-052 [328.6,677.3,537.1,690.3] of the Federal Republic by a company which is a
pdf-024-en-treaty-row-053 [328.6,687.1,535.9,700.1] resident of Thailand and at least 25 per cent of the
pdf-024-en-treaty-row-054 [329.2,696.9,536.2,709.9] voting shares of which are owned by the first-
pdf-024-en-treaty-row-055 [328.6,706.1,534.9,719.1] mentioned company. There shall also be excluded
pdf-024-en-treaty-row-056 [328.6,715.9,535.4,728.9] from the basis upon which German tax is imposed
pdf-024-en-treaty-row-057 [328.6,725.1,536.3,738.1] any share-holding, the dividends on which, if paid,
pdf-024-en-treaty-row-058 [328.6,734.2,537.0,747.3] would be excluded from the tax basis according to
pdf-024-en-treaty-row-059 [328.6,744.1,465.4,757.1] the immediately foregoing sentence.
pdf-026-en-treaty-row-001 [318.8,66.6,537.4,79.6] b) Tax payable under the laws of Thailand and in ac-
pdf-026-en-treaty-row-002 [331.2,75.8,536.7,88.8] cordance with this Agreement on the following items
pdf-026-en-treaty-row-003 [331.2,84.9,537.0,97.9] of income from sources within Thailand shall, subject,
pdf-026-en-treaty-row-004 [331.2,94.1,536.9,107.1] to the provisions of German tax law regarding credit
pdf-026-en-treaty-row-005 [331.2,103.9,536.9,116.9] for foreign tax, be allowed as a credit against such
pdf-026-en-treaty-row-006 [331.2,113.1,537.2,126.1] German tax on income as is payable in respect of the
pdf-026-en-treaty-row-007 [330.5,122.2,426.1,135.3] following items of income:
pdf-026-en-treaty-row-008 [331.9,136.0,535.9,149.0] 1. profits derived by operating ships in international
pdf-026-en-treaty-row-009 [341.0,145.1,537.8,158.2] traffic which may be taxed in Thailand according to
pdf-026-en-treaty-row-010 [341.0,154.3,432.7,167.3] paragraph 2 of Article 8;
pdf-026-en-treaty-row-011 [331.2,166.1,536.4,179.1] 2. dividends not dealt with in subparagraph a) above;
pdf-026-en-treaty-row-012 [330.5,177.9,368.1,190.9] 3. interest;
pdf-026-en-treaty-row-013 [331.2,189.0,536.8,202.0] 4, royalties and such gains as are mentioned in para-
pdf-026-en-treaty-row-014 [341.0,198.2,418.4,211.2] graph 3 of Article 12;
pdf-026-en-treaty-row-015 [330.5,210.6,536.3,223.6] 5, profits which may be taxed in Thailand according
pdf-026-en-treaty-row-016 [341.0,219.1,446.1,232.1] to paragraph 2 of Article 15;
pdf-026-en-treaty-row-017 [331.2,230.9,537.1,243.9] 6. remuneration mentioned in paragraph 1 of Ar-
pdf-026-en-treaty-row-018 [341.7,240.1,537.1,253.1] ticle 17 paid to a German national who is not also
pdf-026-en-treaty-row-019 [341.0,249.2,397.3,262.2] a Thai national;
pdf-026-en-treaty-row-020 [330.5,270.2,536.5,283.2] 7. pensions and other payments and annuities which
pdf-026-en-treaty-row-021 [341.0,280.0,538.4,293.0] may be taxed in Thailand according to paragraph 1
pdf-026-en-treaty-row-022 [341.0,289.1,387.8,302.2] of Article 18.
pdf-026-en-treaty-row-023 [327.3,307.5,537.2,320.5] (3) Subject to the provisions of paragraph 1, tax shall
pdf-026-en-treaty-row-024 [318.8,316.6,537.8,329.6] be determined in the case of a resident of Thailand as
pdf-026-en-treaty-row-025 [318.1,326.5,344.3,339.5] follows:
pdf-026-en-treaty-row-026 [318.8,337.5,535.0,352.6] a) Unless the provisions of subparagraph b) below apply.
pdf-026-en-treaty-row-027 [330.5,347.4,536.5,362.4] there shall be excluded from the basis upon which
pdf-026-en-treaty-row-028 [330.5,356.5,536.5,371.5] Thai tax is imposed any item of income from sources
pdf-026-en-treaty-row-029 [330.5,365.7,536.9,380.7] within the Federal Republic and any item of capital
pdf-026-en-treaty-row-030 [331.2,374.9,536.9,389.9] situated within the Federal Republic which according
pdf-026-en-treaty-row-031 [331.2,384.0,537.1,399.0] to this Agreement may be taxed in the Federal Re-
pdf-026-en-treaty-row-032 [330.5,393.8,537.5,408.9] public. Thailand, however, retains the right to take
pdf-026-en-treaty-row-033 [331.2,403.0,537.2,418.0] into account in the determination of its rate of tax
pdf-026-en-treaty-row-034 [331.2,412.2,537.2,427.2] the items of income and capital so excluded. The
pdf-026-en-treaty-row-035 [331.2,422.0,537.2,437.0] first sentence shall in the case of dividends apply
pdf-026-en-treaty-row-036 [331.2,431.1,536.4,446.2] only to such dividends as are paid to a company
pdf-026-en-treaty-row-037 [331.2,440.3,537.4,455.3] which is a resident of Thailand by a company himited
pdf-026-en-treaty-row-038 [330.5,450.1,538.5,465.1] by shares (Kapitalgesellschaft) which is a resident of
pdf-026-en-treaty-row-039 [331.2,459.3,537.9,474.3] the Federal Republic and at least 25 per cent of the
pdf-026-en-treaty-row-040 [331.9,468.5,538.1,483.5] voting shares of which are owned by the first-
pdf-026-en-treaty-row-041 [331.2,478.3,536.9,493.3] mentioned company. There shall also be excluded
pdf-026-en-treaty-row-042 [330.5,487.4,537.2,502.5] from the basis upon which Thai tax is imposed any
pdf-026-en-treaty-row-043 [330.5,496.6,536.8,511.6] shareholding, the dividends on which, if paid, would
pdf-026-en-treaty-row-044 [331.2,506.4,537.7,521.4] be excluded from the tax basis according to the
pdf-026-en-treaty-row-045 [331.2,515.6,449.0,530.6] immediately foregoing sentence.
pdf-026-en-treaty-row-046 [318.1,533.3,536.9,546.3] b) Tax payable under the laws of the Federal Republic
pdf-026-en-treaty-row-047 [331.2,543.1,537.3,556.1] and in accordance with this Agreement by a resident
pdf-026-en-treaty-row-048 [331.2,552.3,537.7,565.3] of Thailand on income from sources within the
pdf-026-en-treaty-row-049 [331.2,561.4,537.3,574.5] Federal Republic shall be allowed as credit against
pdf-026-en-treaty-row-050 [330.5,570.6,460.3,583.6] ‘Thai tax if such income consists of:
pdf-026-en-treaty-row-051 [331.9,592.9,537.2,605.9] 1. profits derived by operating ships in international
pdf-026-en-treaty-row-052 [341.7,602.0,537.0,615.0] traffic which may be taxed in the Federal Republic
pdf-026-en-treaty-row-053 [341.0,611.8,484.1,624.9] according to paragraph 2 of Article 8;
pdf-026-en-treaty-row-054 [331.2,623.0,534.8,636.0] 2. dividends not dealt with in subparagraph a) above;
pdf-026-en-treaty-row-055 [330.5,634.7,368.1,647.8] 3. interest;
pdf-026-en-treaty-row-056 [331.2,645.9,537.4,658.9] 4. royalties and gains such as are mentioned in para-
pdf-026-en-treaty-row-057 [341.0,655.7,420.5,668.7] graph 3 of Article 12;
pdf-026-en-treaty-row-058 [331.2,667.5,536.9,680.5] 5. profits which may be taxed in the Federal Republic
pdf-026-en-treaty-row-059 [341.0,676.6,486.5,689.6] according to paragraph 2 of Article 15;
pdf-026-en-treaty-row-060 [331.2,687.1,537.6,700.1] 6 remuneration mentioned in paragraph 1 of Ar-
pdf-026-en-treaty-row-061 [341.7,697.6,539.0,710.6] ticle 17 paid to a Thai national who is not also a
pdf-026-en-treaty-row-062 [341.0,706.7,403.9,719.8] German national;
pdf-026-en-treaty-row-063 [331.2,727.7,537.1,740.7] 7. pensions and other payments and annuities which
pdf-026-en-treaty-row-064 [341.7,737.5,538.5,750.5] may be taxed in the Federal Republic according to
pdf-026-en-treaty-row-065 [341.0,747.3,437.2,760.3] Paragraph 1 of Article 18.
pdf-028-en-treaty-row-001 [319.4,75.8,539.1,88.8] Such credit shall be based on the amount of tax paid to
pdf-028-en-treaty-row-002 [319.4,84.9,539.1,97.9] the Federal Republic but shall not exceed the portion of
pdf-028-en-treaty-row-003 [319.4,94.1,538.5,107.1] the Thai tax which net income from sources within the
pdf-028-en-treaty-row-004 [319.4,103.9,538.0,116.9] Federal Republic bears to the entire net income subject
pdf-028-en-treaty-row-005 [319.4,113.1,538.6,126.1] to Thai tax. In determining such entire net income a loss
pdf-028-en-treaty-row-006 [319.4,122.2,536.1,135.3] incurred in any country shall not be taken into account.
pdf-028-en-treaty-row-007 [407.8,183.1,452.3,196.1] Article 23
pdf-028-en-treaty-row-008 [327.9,196.9,538.5,209.9] (1) The nationals of a Contracting State shall not be
pdf-028-en-treaty-row-009 [318.8,206.0,537.9,219.0] subjected in the other Contracting State to any taxation
pdf-028-en-treaty-row-010 [318.8,215.8,538.1,228.8] or any requirement connected therewith which is other
pdf-028-en-treaty-row-011 [318.8,225.0,537.5,238.0] or more burdensome than the taxation and connected
pdf-028-en-treaty-row-012 [318.8,234.2,538.7,247.2] requirements to which nationals of that other State in
pdf-028-en-treaty-row-013 [319.4,243.3,502.7,256.3] the same circumstances are or may be subjected.
pdf-028-en-treaty-row-014 [327.3,276.1,537.8,289.1] (2) The taxation on a permanent establishment which
pdf-028-en-treaty-row-015 [319.4,285.2,538.1,298.2] an enterprise of a Contracting State has in the other
pdf-028-en-treaty-row-016 [318.8,294.4,539.1,307.4] Contracting State shall not be less favourably levied in
pdf-028-en-treaty-row-017 [319.4,304.2,537.9,317.2] that other State than the taxation levied on enterprises
pdf-028-en-treaty-row-018 [319.4,313.4,508.4,326.4] of that other State carrying on the same activities,
pdf-028-en-treaty-row-019 [327.3,327.1,539.7,340.1] This provision shall not be construed as obliging a
pdf-028-en-treaty-row-020 [319.4,336.9,535.8,349.9] Contracting State to grant to residents of the other Con-
pdf-028-en-treaty-row-021 [319.4,346.1,539.5,359.1] tracting State any personal allowances, reliefs and re-
pdf-028-en-treaty-row-022 [319.4,355.3,538.9,368.3] ductions for taxation purposes on account of civil status
pdf-028-en-treaty-row-023 [319.4,364.4,537.5,377.4] or family responsibilities which it grants to ils own
pdf-028-en-treaty-row-024 [319.4,373.6,349.2,386.6] residents.
pdf-028-en-treaty-row-025 [327.9,387.3,539.8,400.3] (3) Enterprises of a Contracting State, the capital of
pdf-028-en-treaty-row-026 [319.4,396.5,538.1,409.5] which is wholly or partly owned or controlled, directly
pdf-028-en-treaty-row-027 [319.4,406.3,538.1,419.3] or indirectly, by one or more residents of the other
pdf-028-en-treaty-row-028 [319.4,415.5,539.4,428.5] Contracting State, shall not be subjected in the first-
pdf-028-en-treaty-row-029 [319.4,425.3,537.5,438.3] mentioned State to any taxation or any requirement
pdf-028-en-treaty-row-030 [319.4,434.5,537.2,447.5] connected therewith which is other or more burdensome
pdf-028-en-treaty-row-031 [318.8,443.6,538.5,456.6] than the taxation and connected requirements to which
pdf-028-en-treaty-row-032 [319.4,453.4,538.8,466.4] other similar enterprises of that first-mentioned State
pdf-028-en-treaty-row-033 [319.4,462.6,409.1,475.6] are or may be subjected.
pdf-028-en-treaty-row-034 [327.9,495.3,539.1,508.3] (4) In this Article the term “taxation” means taxes of
pdf-028-en-treaty-row-035 [319.4,504.5,419.0,517.5] every kind and description.
pdf-028-en-treaty-row-036 [407.8,537.2,450.5,550.2] Article 24
pdf-028-en-treaty-row-037 [327.9,551.0,537.8,564.0] (1) Where a resident of a Contracting State considers
pdf-028-en-treaty-row-038 [319.4,560.8,538.1,573.8] that the actions of one or both of the Contracting States
pdf-028-en-treaty-row-039 [319.4,569.9,537.5,583.0] result or will result for him in taxation not in accordance
pdf-028-en-treaty-row-040 [319.4,579.1,538.9,592.1] with this Agreement, he may, notwithstanding the re-
pdf-028-en-treaty-row-041 [319.4,588.3,538.3,601.3] medies provided by the national laws of those States,
pdf-028-en-treaty-row-042 [319.4,598.1,537.9,611.1] present his case to the competent authority of the Con-
pdf-028-en-treaty-row-043 [319.4,607.3,464.1,620.3] tracting State of which he is a resident
pdf-028-en-treaty-row-044 [327.9,630.2,539.0,643.2] (2) The competent authority shall endeavour, if the
pdf-028-en-treaty-row-045 [319.4,640.0,538.5,653.0] objection appears to it to be justified and if it is not
pdf-028-en-treaty-row-046 [319.4,649.8,537.9,662.8] itself able to arrive at an appropriate solution, to resolve
pdf-028-en-treaty-row-047 [319.4,659.0,537.4,672.0] the case by mutual agreement with the competent
pdf-028-en-treaty-row-048 [319.4,668.1,538.3,681.1] authority of the other Contracting State, with a view
pdf-028-en-treaty-row-049 [319.4,677.9,538.2,691.0] to the avoidance of taxation not in accordance with
pdf-028-en-treaty-row-050 [318.8,687.1,373.9,700.1] this Agreement,
pdf-028-en-treaty-row-051 [327.9,701.5,538.7,714.5] (3) The competent authorities of the Contracting States
pdf-028-en-treaty-row-052 [319.4,710.7,538.5,723.7] shall endeavour to resolve by mutual agreement any
pdf-028-en-treaty-row-053 [319.4,719.8,539.3,732.9] difficulties or doubts arising as to the interpretation or
pdf-028-en-treaty-row-054 [319.4,729.7,538.6,742.7] application of this Agreement. They may also consult
pdf-028-en-treaty-row-055 [319.4,739.5,538.7,752.5] together for the elimination of double taxation in cases
pdf-028-en-treaty-row-056 [319.4,748.6,452.9,761.6] not provided for in this Agreement
pdf-030-en-treaty-row-001 [331.2,67.3,540.8,80.3] (4) The competent authorities of the Contracting States
pdf-030-en-treaty-row-002 [323.3,75.8,541.1,88.8] may communicate with each other directly for the
pdf-030-en-treaty-row-003 [322.7,84.9,541.1,97.9] Purpose of reaching an agreement in the sense of the
pdf-030-en-treaty-row-004 [322.7,94.7,540.3,107.8] Preceding paragraphs and for the exchange of information
pdf-030-en-treaty-row-005 [322.7,104.6,417.2,117.6] provided for in Article 25
pdf-030-en-treaty-row-006 [410.4,134.7,454.9,147.7] Article 25
pdf-030-en-treaty-row-007 [331.2,148.4,540.7,161.4] (1) The competent authorities of the Contracting States
pdf-030-en-treaty-row-008 [322.7,158.2,541.8,171.2] shall exchange such information as is necessary for the
pdf-030-en-treaty-row-009 [323.3,167.4,541.5,180.4] carrying out of this Agreement. Any information so
pdf-030-en-treaty-row-010 [322.7,177.2,541.7,190.2] exchanged shall be treated as secret and shall not be
pdf-030-en-treaty-row-011 [322.7,186.4,541.3,199.4] disclosed to any persons or authorities other than those
pdf-030-en-treaty-row-012 [323.3,195.5,539.2,208.6] concerned with the assessment including judical de.
pdf-030-en-treaty-row-013 [323.3,204.7,541.1,217.7] termination or collection of the taxes which are the
pdf-030-en-treaty-row-014 [323.3,213.9,417.4,226.9] subject of this Agreement
pdf-030-en-treaty-row-015 [331.2,230.2,542.9,243.2] (2) In no case shall the provisions of paragraph 1
pdf-030-en-treaty-row-016 [323.3,239.4,540.9,252.4] be construed so as to impose on one of the Contracting
pdf-030-en-treaty-row-017 [322.7,248.6,397.5,261.6] States the obligation:
pdf-030-en-treaty-row-018 [323.3,262.3,541.0,275.3] a) to carry out administrative measures at variance
pdf-030-en-treaty-row-019 [335.1,271.5,541.7,284.5] with the laws or the administrative practice of that
pdf-030-en-treaty-row-020 [335.1,281.3,459.8,294.3] or of the other Contracting State;
pdf-030-en-treaty-row-021 [323.3,294.4,541.1,307.4] b) to supply particulars which are not obtainable under
pdf-030-en-treaty-row-022 [335.1,304.2,541.0,317.2] the Jaws or in the normal course of the administration
pdf-030-en-treaty-row-023 [335.8,313.4,486.7,326.4] of that or of the other Contracting State;
pdf-030-en-treaty-row-024 [323.3,327.1,541.6,340.1] ©} to supply information which would disclose any trade,
pdf-030-en-treaty-row-025 [335.1,336.3,541.4,349.3] business, industrial, commercial or professional secret
pdf-030-en-treaty-row-026 [335.8,346.1,542.4,359.1] or trade process, or information, the disclosure of
pdf-030-en-treaty-row-027 [335.8,355.3,541.4,368.3] which would be contrary to public policy (ordre
pdf-030-en-treaty-row-028 [335.1,365.1,356.7,378.1] public).
pdf-030-en-treaty-row-029 [411.1,384.1,455.6,397.1] Article 26
pdf-030-en-treaty-row-030 [331.9,397.1,541.9,410.2] Nothing in this Agreement shall affect the fiscal
pdf-030-en-treaty-row-031 [323.3,406.3,542.3,419.3] privileges of diplomatic or consular officials under the
pdf-030-en-treaty-row-032 [323.3,416.1,541.1,429.1] general rules of international law or under the provisions
pdf-030-en-treaty-row-033 [323.3,425.3,401.6,438.3] of special agreements,
pdf-030-en-treaty-row-034 [411.1,456.7,455.6,469.7] Article 27
pdf-030-en-treaty-row-035 [331.2,470.5,541.1,483.5] If the law of either Contracting State or international
pdf-030-en-treaty-row-036 [323.3,479.6,541.2,492.6] obligations existing at present or established hereafter
pdf-030-en-treaty-row-037 [323.3,489.4,540.9,502.4] between the Contracting States in addition to this Agree-
pdf-030-en-treaty-row-038 [324.0,498.6,542.6,511.6] ment contain a regulation entitling a resident of a
pdf-030-en-treaty-row-039 [323.3,507.8,541.3,520.8] Contracting State to a treatment more favourable than
pdf-030-en-treaty-row-040 [323.3,517.6,541.8,530.6] is provided for by this Agreement, such regulation shall,
pdf-030-en-treaty-row-041 [323.3,526.7,541.3,539.8] to the extent that it is more favourable, not be affected
pdf-030-en-treaty-row-042 [322.7,535.9,389.0,548.9] by this Agreement.
pdf-030-en-treaty-row-043 [410.4,556.2,454.9,569.2] Article 28
pdf-030-en-treaty-row-044 [331.9,569.9,539.8,583.0] This Agreement shall also apply to Land Berlin,
pdf-030-en-treaty-row-045 [323.3,579.1,540.9,592.1] provided that the Government of the Federal Republic
pdf-030-en-treaty-row-046 [323.3,588.9,541.8,601.9] of Germany has not made a contrary declaration to the
pdf-030-en-treaty-row-047 [323.3,598.1,541.4,611.1] Government of the Kingdom of Thailand within three
pdf-030-en-treaty-row-048 [323.3,607.3,540.4,620.3] months from the date of entry into force of this Agree-
pdf-030-en-treaty-row-049 [323.3,616.4,337.0,629.4] ment
pdf-030-en-treaty-row-050 [411.1,642.6,455.6,655.6] Article 29
pdf-030-en-treaty-row-051 [331.9,656.3,541.6,669.4] (1) This Agreement shall be ratified and the instru-
pdf-030-en-treaty-row-052 [323.3,666.2,541.2,679.2] ments of ratification shall be exchanged at Bonn as soon
pdf-030-en-treaty-row-053 [322.7,675.3,360.3,688.3] as possible.
pdf-030-en-treaty-row-054 [331.9,689.1,541.8,702.1] (2) This Agreement shall enter into force after the
pdf-030-en-treaty-row-055 [323.3,698.9,541.8,711.9] expiration of one month following the date on which the
pdf-030-en-treaty-row-056 [323.3,708.1,541.5,721.1] instruments of ratification are exchanged and shell there-
pdf-030-en-treaty-row-057 [322.7,717.2,385.9,730.2] upon have effect:
pdf-030-en-treaty-row-058 [324.0,729.0,541.3,742.0] a) In respect of German tax, for taxes which are levied
pdf-030-en-treaty-row-059 [335.8,738.2,540.8,751.2] for the calender year 1967 and for the subsequent
pdf-030-en-treaty-row-060 [335.1,748.0,390.1,761.0] calendar years.
pdf-032-en-treaty-row-001 [320.7,59.4,411.7,72.4] b) In respect of Thai tax
pdf-032-en-treaty-row-002 [334.5,71.2,541.0,84.2] 1. for the taxes on income, for the income of the
pdf-032-en-treaty-row-003 [343.6,80.3,540.4,93.4] calendar year 1967 and of subsequent calendar
pdf-032-en-treaty-row-004 [343.6,89.5,541.1,102.5] years and of accounting periods ending in the
pdf-032-en-treaty-row-005 [343.6,99.3,538.4,112.3] calendar year 1967 and subsequent calendar years,
pdf-032-en-treaty-row-006 [344.3,121.6,541.5,134.6] for taxes on capital the payment of which is re-
pdf-032-en-treaty-row-007 [343.6,131.4,539.5,144.4] quired on or after the first day of January 1967.
pdf-032-en-treaty-row-008 [409.7,153.7,453.2,166.7] Article 30
pdf-032-en-treaty-row-009 [329.9,166.7,540.7,179.8] This Agreement shall continue in effect indefinitely
pdf-032-en-treaty-row-010 [321.4,175.9,541.2,188.9] but either of the Contracting States may, on or before
pdf-032-en-treaty-row-011 [322.0,185.7,540.3,198.7] the 30th day of June in any calendar year beginning
pdf-032-en-treaty-row-012 [322.0,194.9,540.8,207.9] after the expiry of three years from the date of its entry
pdf-032-en-treaty-row-013 [322.0,204.7,540.9,217.7] into force give to the other Contracting State, through
pdf-032-en-treaty-row-014 [322.0,213.9,540.9,226.9] the diplomatic channel, written notice of termination
pdf-032-en-treaty-row-015 [322.0,223.7,541.7,236.7] and, in such event, this Agreement shall cease to be
pdf-032-en-treaty-row-016 [322.0,232.9,351.2,245.9] effective:
pdf-032-en-treaty-row-017 [322.0,245.9,541.4,259.0] a) In respect of German tax, for taxes which are levied
pdf-032-en-treaty-row-018 [334.5,255.8,541.1,268.8] for the calendar year following the year in which
pdf-032-en-treaty-row-019 [334.5,264.9,458.7,277.9] the notice of termination is given
pdf-032-en-treaty-row-020 [322.0,278.7,413.5,291.7] b) In respect of Thai tax
pdf-032-en-treaty-row-021 [335.8,289.8,541.8,302.8] 1. for the taxes on income, for the income of the
pdf-032-en-treaty-row-022 [345.6,299.6,541.8,312.6] calendar year following the year in which the
pdf-032-en-treaty-row-023 [344.9,308.8,540.9,321.8] notice of termination is given and of accounting
pdf-032-en-treaty-row-024 [344.9,317.9,483.9,331.0] periods ending in that calendar year;
pdf-032-en-treaty-row-025 [335.8,329.7,543.3,342.7] 2. for taxes on capital the payments of which is
pdf-032-en-treaty-row-026 [345.6,339.5,542.4,352.6] required on or after the first day of January of the
pdf-032-en-treaty-row-027 [345.6,348.7,542.4,361.7] calendar year following the year in which the
pdf-032-en-treaty-row-028 [344.9,357.9,455.3,370.9] notice of termination is given.
pdf-032-en-closing-row-001 [331.2,396.5,542.1,409.5] IN WITNESS WHEREOF the undersigned being duly
pdf-032-en-closing-row-002 [323.3,405.7,541.2,418.7] authorized thereto have signed the present Agreement
pdf-032-en-closing-row-003 [323.3,414.8,456.3,427.8] and have affixed thereto their seals.
pdf-032-en-closing-row-004 [331.9,443.0,542.6,456.0] DONE at Bangkok on this tenth day of July, one
pdf-032-en-closing-row-005 [323.3,452.8,542.7,465.8] thousand nine hundred and sixty seven, in six originals,
pdf-032-en-closing-row-006 [323.3,462.6,542.3,475.6] two each in the German, Thai and English languages,
pdf-032-en-closing-row-007 [323.3,471.8,544.1,484.8] all texts being equally authentic, except in the case of
pdf-032-en-closing-row-008 [324.0,481.6,479.1,494.6] doubt when the English text shall prevail
pdf-032-en-signatures-row-001 [363.3,515.6,503.0,528.6] For the Federal Republic of Germany
pdf-032-en-signatures-row-002 [374.4,526.7,490.7,539.8] Hans-Ulrich von Schweinitz
pdf-032-en-signatures-row-003 [411.7,538.5,454.6,551.5] Ambassador
pdf-032-en-signatures-row-004 [379.6,566.7,487.9,579.7] For the Kingdom of Thailand
pdf-032-en-signatures-row-005 [401.2,578.5,463.9,591.5] Thanat Khoman
pdf-032-en-signatures-row-006 [383.6,589.6,487.6,602.6] Minister of Foreign Affairs
pdf-034-en-notes-row-001 [348.2,79.7,393.7,92.7] Botschaft der
pdf-034-en-notes-row-002 [319.4,88.9,422.3,101.9] Bundesrepublik Deutschland
pdf-034-en-notes-row-003 [356.1,98.0,384.7,111.0] Bangkok
pdf-034-en-notes-row-004 [447.7,107.8,540.3,120.8] Bangkok, July 10th, 1967
pdf-034-en-notes-row-005 [320.1,145.1,359.1,158.2] Excellency,
pdf-034-en-notes-row-006 [327.9,161.5,539.3,174.5] With reference to the Agreement signed today between
pdf-034-en-notes-row-007 [320.7,170.7,541.5,183.7] the Federal Republic of Germany and the Kingdom of
pdf-034-en-notes-row-008 [320.1,179.8,540.0,192.8] Thailand for the Avoidance of Double Taxation with
pdf-034-en-notes-row-009 [320.7,189.0,540.5,202.0] respect to Taxes on Income and on Capital, I have the
pdf-034-en-notes-row-010 [320.1,198.8,541.5,211.8] honour to inform you on behalf of the Government of
pdf-034-en-notes-row-011 [320.7,207.3,539.7,220.3] the Federal Republic of Germany that the two Con-
pdf-034-en-notes-row-012 [320.1,217.1,539.9,230.2] tracting States have agreed that the provisions referred
pdf-034-en-notes-row-013 [320.7,227.0,455.2,240.0] to below shall be applied as follows:
pdf-034-en-notes-row-014 [321.4,240.1,541.3,253.1] 1. The term ‘wholly* or ‘almost wholly" as used in
pdf-034-en-notes-row-015 [331.2,249.2,539.9,262.2] Article 5 paragraph 5, subparagraph c, shall be under-
pdf-034-en-notes-row-016 [331.2,259.0,540.8,272.1] stood to mean that the person’s activities for enter-
pdf-034-en-notes-row-017 [330.5,268.9,540.1,281.9] prises other than those referred to therein are of such
pdf-034-en-notes-row-018 [330.5,278.0,541.3,291.0] ‚minor importance in relation to his activities for or
pdf-034-en-notes-row-019 [331.2,287.2,541.5,300.2] on behalf of the enterprises mentioned therein that for
pdf-034-en-notes-row-020 [331.2,297.0,540.2,310.0] all practical purposes such person may be regarded
pdf-034-en-notes-row-021 [331.2,306.2,540.8,319.2] as working solely for or on behalf of the latter enter-
pdf-034-en-notes-row-022 [330.5,315.3,351.2,328.3] prises.
pdf-034-en-notes-row-023 [320.7,328.4,541.8,341.4] 2. Article 22, paragraphs 2a) and 3a), shall not apply to
pdf-034-en-notes-row-024 [331.2,338.2,541.0,351.2] any dividends paid by a company which does not
pdf-034-en-notes-row-025 [331.2,348.7,540.3,361.7] derive its income exclusively or almost exclusively
pdf-034-en-notes-row-026 [331.9,368.3,538.4,381.4] a) from producing, selling goods or merchandise,
pdf-034-en-notes-row-027 [343.6,378.2,540.4,391.2] leasing or renting, rendering services, or doing
pdf-034-en-notes-row-028 [343.6,387.3,470.0,400.3] banking or insurance business, or
pdf-034-en-notes-row-029 [331.9,408.3,540.8,421.3] b) from dividends paid by one or more companies,
pdf-034-en-notes-row-030 [343.6,417.4,540.8,430.4] being residents of Thailand, more than 25 per cent
pdf-034-en-notes-row-031 [343.6,426.6,541.1,439.6] of the voting shares of which are owned by the
pdf-034-en-notes-row-032 [343.6,435.8,541.1,448.8] first-mentioned company, which themselves derive
pdf-034-en-notes-row-033 [344.3,445.6,540.3,458.6] their income exclusively or almost exclusively
pdf-034-en-notes-row-034 [344.3,454.7,540.2,467.8] from producing, selling goods or merchandise,
pdf-034-en-notes-row-035 [344.3,464.6,540.4,477.6] leasing or letting, rendering services or doing
pdf-034-en-notes-row-036 [343.6,474.4,456.3,487.4] banking or insurance business.
pdf-034-en-notes-row-037 [331.2,497.3,540.7,510.3] In case of such dividends Article 22, paragraphs 2b)
pdf-034-en-notes-row-038 [331.2,506.5,406.5,519.5] and 3b), shall apply.
pdf-034-en-notes-row-039 [329.2,520.2,541.2,533.2] I should be grateful if you could confirm your agree-
pdf-034-en-notes-row-040 [321.4,529.4,540.7,542.4] ment with the above and that, in such case, this note and
pdf-034-en-notes-row-041 [322.0,538.5,541.6,551.5] youi reply thereto should be deemed to be part of the
pdf-034-en-notes-row-042 [321.4,548.3,358.9,561.4] Agreement.
pdf-034-en-notes-row-043 [329.2,562.1,540.9,575.1] Accept, Excellency, the renewed assurance of my
pdf-034-en-notes-row-044 [321.4,571.9,399.1,584.9] highest consideration.
pdf-034-en-notes-row-045 [471.3,585.0,539.8,598.0] von Schweinitz
pdf-034-en-notes-row-046 [321.4,615.8,374.0,628.8] His Excellency
pdf-034-en-notes-row-047 [321.4,624.9,377.2,637.9] Thanat Khoman
pdf-034-en-notes-row-048 [321.4,634.1,421.0,647.1] Minister of Foreign Affairs
pdf-034-en-notes-row-049 [321.4,645.9,362.0,658.9] Bangkok
pdf-035-en-notes-row-001 [303.7,73.8,401.4,86.8] Ministry of Foreign Affairs
pdf-035-en-notes-row-002 [322.0,83.6,381.4,96.6] Saranrom Palace
pdf-035-en-notes-row-003 [452.9,92.8,522.5,105.8] 10th July, BE 2510
pdf-035-en-notes-row-004 [303.7,121.6,339.4,134.6] Excellency
pdf-035-en-notes-row-005 [312.2,136.6,524.2,149.6] 1 have the honour to acknowledge the receipt of Your
pdf-035-en-notes-row-006 [304.4,146.5,524.6,159.5] Excellency's Note V 4-80 No. 181/67 of today’s date,
pdf-035-en-notes-row-007 [303.7,155.6,389.5,168.6] which reads as follows:
pdf-035-en-notes-row-008 [315.5,167.4,523.7,180.4] "With reference to the Agreement signed today between
pdf-035-en-notes-row-009 [312.2,176.6,525.8,189.6] the Federal Republic of Germany and the Kingdom of
pdf-035-en-notes-row-010 [312.2,186.4,524.4,199.4] Thailand for the Avoidance of Double Taxation with
pdf-035-en-notes-row-011 [312.2,195.5,524.6,208.6] respect to Taxes on Income and on Capital, I have
pdf-035-en-notes-row-012 [312.2,204.7,523.3,217.7] ‘the honour to inform you on behalf of the Government
pdf-035-en-notes-row-013 [312.2,214.5,524.2,227.5] of the Federal Republic of Germany that the two Con-
pdf-035-en-notes-row-014 [312.2,223.7,524.3,236.7] tracting States have agreed that the provisions referred
pdf-035-en-notes-row-015 [312.2,233.5,447.3,246.5] to below shall be applied as follows:
pdf-035-en-notes-row-016 [312.9,254.5,525.6,267.5] 1. The term “wholly* or “almost wholly” as used in
pdf-035-en-notes-row-017 [322.7,263.6,525.4,276.6] Article 5 paragraph 5, subparagraph c}, shall be
pdf-035-en-notes-row-018 [322.7,272.8,525.8,285.8] understood to mean that the person's activities for
pdf-035-en-notes-row-019 [322.7,282.6,525.3,295.6] enterprises other than those referred to therein are
pdf-035-en-notes-row-020 [322.7,291.8,525.1,304.8] of such minor importance in relation to his activities
pdf-035-en-notes-row-021 [322.0,301.6,524.3,314.6] for or on behalf of the enterprises mentioned therein
pdf-035-en-notes-row-022 [322.0,310.7,524.9,323.8] that for all practical purposes such person may be
pdf-035-en-notes-row-023 [322.0,319.9,524.8,332.9] regarded as working solely for or on behalf of the
pdf-035-en-notes-row-024 [322.0,329.7,384.3,342.7] latter enterprises.
pdf-035-en-notes-row-025 [311.6,340.9,498.6,356.0] 2. Article 22, paragraph 2a) and 3a), shall not
pdf-035-en-notes-row-026 [506.6,343.2,524.1,356.2] apply
pdf-035-en-notes-row-027 [322.0,350.7,524.2,363.7] to any dividends paid by a company which does
pdf-035-en-notes-row-028 [322.7,360.5,524.8,373.5] not derive its income exclusively or almost ex-
pdf-035-en-notes-row-029 [322.0,369.7,352.7,382.7] clusively
pdf-035-en-notes-row-030 [322.7,381.4,522.1,394.5] @) from producing, selling goods or merchandise,
pdf-035-en-notes-row-031 [335.1,390.6,524.2,403.6] leasing or renting, rendering services, or doing
pdf-035-en-notes-row-032 [335.8,399.8,463.0,412.8] banking or insurance business, or
pdf-035-en-notes-row-033 [322.7,420.7,524.4,433.7] b) from dividends paid by one or more companies,
pdf-035-en-notes-row-034 [335.1,429.9,525.3,442.9] being residents of Thailand, more than 25 per
pdf-035-en-notes-row-035 [335.1,439.7,524.2,452.7] cent of the voting shares of which are owned
pdf-035-en-notes-row-036 [335.8,449.5,524.7,462.5] by the first-mentioned company, which them-
pdf-035-en-notes-row-037 [335.1,458.7,524.8,471.7] selves derive their income exclusively or almost
pdf-035-en-notes-row-038 [335.1,467.8,525.8,480.9] exclusively from producing, selling goods or
pdf-035-en-notes-row-039 [335.1,477.7,524.9,490.7] merchandise, leasing or letting, rendering services
pdf-035-en-notes-row-040 [335.8,486.8,485.1,499.8] or doing banking or insurance business.
pdf-035-en-notes-row-041 [322.7,519.5,523.9,532.6] In case of such dividends Article 22, paragraphs 2)
pdf-035-en-notes-row-042 [322.7,528.7,396.3,541.7] and 3), shall apply.
pdf-035-en-notes-row-043 [320.7,542.5,524.9,555.5] 1 should be grateful if you could confirm your agree-
pdf-035-en-notes-row-044 [312.2,551.6,524.9,564.6] ment with the above and that, in such case, this note
pdf-035-en-notes-row-045 [312.2,561.4,525.2,574.4] and your reply thereto should be deemed to be part
pdf-035-en-notes-row-046 [312.2,570.6,381.0,583.6] of the Agreement.”
pdf-035-en-notes-row-047 [312.9,584.3,525.1,597.4] In reply, I have the honour to confirm the afore-
pdf-035-en-notes-row-048 [304.4,593.5,525.2,606.5] mentioned agreement and to state that the present Note
pdf-035-en-notes-row-049 [305.0,603.3,525.2,616.3] and Your Excellency’s Note under reply shall be regarded
pdf-035-en-notes-row-050 [304.4,612.5,526.7,625.5] as forming part of the Agreement for the Avoidance of
pdf-035-en-notes-row-051 [304.4,621.7,525.6,634.7] Double Taxation with respect to Taxes on Income and
pdf-035-en-notes-row-052 [304.4,629.8,392.4,643.8] on Capital signed today.
pdf-035-en-notes-row-053 [312.9,643.6,524.7,657.6] Accept, Excellency, the renewed assurance of my
pdf-035-en-notes-row-054 [304.4,653.4,381.9,667.4] highest consideration
pdf-035-en-notes-row-055 [443.1,667.1,507.1,681.1] Thanat Khoman
pdf-035-en-notes-row-056 [427.4,678.9,525.7,692.9] Minister of Foreign Affairs
pdf-035-en-notes-row-057 [304.4,699.5,357.6,712.6] His Excellency
pdf-035-en-notes-row-058 [304.4,709.4,448.1,722.4] Monsieur Hans-Ulrich von Schweinitz,
pdf-035-en-notes-row-059 [304.4,718.5,421.5,731.5] Ambassador Extraordinary and
pdf-035-en-notes-row-060 [304.4,727.7,417.3,740.7] Plenipotentiary of the Federal
pdf-035-en-notes-row-061 [304.4,737.5,383.5,750.5] Republic of Germany,
pdf-035-en-notes-row-062 [304.4,748.6,345.6,761.6] Bangkok