The Agreement between the Government of the Kingdom of Thailand and the Government of the Socialist Republic of Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 23rd December 1992 and the instruments of ratification were exchanged on 31st December 1992.


           Under Article 27, this Agreement shall apply in Thailand:


1.         in respect of taxes withheld at source, on amounts paid or remitted on or after 1st January 1993,


2.         in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1993.


Last updated: 08.12.2011