跳至主要內容
:::

加入資料夾:

所有條文

沿革:
1.Signed on December 3 , 2012; Entered into Force on December 19, 2012

 
With reference to the Agreement for the Avoidance of Double
Taxation and the Prevention of Fiscal Evasion with respect to
Taxes on Income between the Taipei Economic and Trade Office in
Thailand and the Thailand Trade and Economic Office in Taipei
signed at Taipei on 9 July 1999, the signatories have agreed
that the following provisions shall form an integral part of the
Agreement.

1. The name “ Taipei Economic and Trade Office in Thailand ”,
as appeared in the Agreement, shall be replaced by “ Taipei
Economic and Cultural Office in Thailand ”.
2. With reference to paragraph 1 (a) of Article 2, it is
understood that, in the territory in respect of which the
taxation laws administered by the Thai Revenue Department are
applied, the Agreement shall apply to only the income tax.
The application of the Agreement to the petroleum income tax
imposed under the Petroleum Income Tax Act shall be suspended
until such time as the Taipei Economic and Cultural Office in
Thailand receives from the Thailand Trade and Economic Office
in Taipei an official note indicating otherwise.

Done in duplicate at Taipei on 3 December 2012, each in the
Chinese, Thai and English languages, all texts being equally
authoritative, except in the case of discrepancy then the
English text shall prevail.

For the Taipei Economic and For the Thailand Trade and
Cultural Office in Thailand Economic Office in Taipei

Chen Ming-jang Kriangsak Kittichaisaree
Representative Executive Director