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ARTICLE 26
MUTUAL AGREEMENT PROCEDURE

 

1.         Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided  by the domestic laws of those States, present his case to the competent authority of the contracting State of  which he is a resident or, if his case comes under paragraph 1 of Article 25, to that  of the Contracting State of which he is a national. the case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.

 

2.         The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in  accordance with the Convention.

 

3.         The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

 

4.         The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a  Commission consisting of representatives of the competent authorities of the Contracting States.

 

 

ARTICLE 27
EXCHANGE OF INFORMATION

1.         The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention ofr of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. the exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information  only for such purposes. They may disclose the information in public court proceeding or in judicial decisions.

 

2.         In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

            (a)          to carry out administrative measures at variance with the laws and

                          administrative practice of that or of the other Contracting State;

            (b)          to supply information which is not obtainable under the laws or in the normal 
                          course of the administration of that or of the other contracting State;

            (c)          to supply information which would disclose any trade, business, industrial, 
                          commercial or professional secret or trade process, or information, the 
                          disclosure of which would be contrary to public policy (ordre public)

 

 

ARTICLE 28
DIPLOMATIC AGENTS OFFICERSAND CONSULAR

            Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

 

 

ARTICLE 29
ENTRY INTO FORCE

1.         This Convention shall be ratified and the instruments of ratification shall be exchanged at Vienna as soon as possible.

 

2.         This Convention shall enter  into force on the first day of the third month next following that in which the exchange of instruments of ratification takes place and its provisions shall have effect:

            (a)          in respect of Thai tax, for taxable years or accounting periods beginning

                          on or after the first day of January of the calendar year in which the

                          instruments of  ratification are exchanged;

            (b)          in respect of Austrian tax, for any fiscal year beginning on or after the

                          first day of January of the calendar year in which the instruments of

                          ratification are exchanged.

 

 

ARTICLE 30
TERMINATION

            This Convention shall continue in effect indefinitely but either of the Contracting States may, on or before the 30th day of June in any calendar year beginning after the expiry of five years from the date of its entry into force give to the other Contracting State, through the diplomatic channel, written notice of termination. In such event, the Convention shall cease to have effect:

            (a)            in respect of Thai tax, for taxable years or accounting periods beginning

                          on or after  the first day of January of the calendar year next following that

                          in which the notice is given;

            (b)            in respect of Austrian tax, for any fiscal year beginning on or after the

                          first day of January of the calendar year next following that in which the

                          notice is given.

 

            IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Convention.

            DONE in duplicate in Bangkok on 8 May 1985 in the English language.

 

FOR THE KINGDOM OF THAILAND

Air Chief Marshal Siddhi Svetsial

(Siddhi Savetsila)

Minister of Foreign Affairs

FOR THE REPUBLIC OF AUSTRIA

Rudolf Bogner

(Dr. Rudolf Bogner)

Ambassador Extraordina and  Plenipotentiary

 

 

Last updated: 08.12.2011