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ARTICLE 26
EXCHANGE  OF  INFORMATION

 

1              The competent authorities of the Contracting State shall exchange such information as is necessary for  carrying  out  the  provisions of  this Convention or 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.  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 proceedings 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  practise  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 27
MEMBERS  OF  DIPLOMATIC  MISSIONS
AND  CONSULAR  POSTS

 

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

 

ARTICLE 28
ENTRY  INTO  FORCE

 

                Each of the Contracting States shall notify to the other through diplomatic channels the completion of the procedures required by its law for the bringing into force of this Convention.  This Convention  shall enter into force on the date of the later of these notifications and shall thereupon have effect:

 

                (a)     In the case of Thailand:

                         (i)      in  respect  of  taxes  withheld  at  the source,  on  amounts  paid  or 

                                   remitted  on or after  the first day of January next following that in which

                                   the Convention enters into force;

                         (ii)      in  respect  of  other  taxes  on income, for taxable years or accounting

                                    periods beginning on or after the first day of  January next  following 

                                    that  in  which  the Convention enters into force;

 

                (b)     In the case of Uzbekistan:

                          (i)      in respect of taxes withheld  at source, to income derived on or after the

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

                                    the Convention enters into force;

                          (ii)     in respect of other taxes, to such taxes chargeable for any tax year

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

                                    next following  that  in which the  Convention enters into force.

 

 

ARTICLE 29
TERMINATION

 

                This Convention shall remain in force until terminated by one of the Contracting States.  Either Contracting State may terminate the Convention,  by giving notice of termination through diplomatic channels at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of the Convention.

 

                In such event the Convention shall cease to have effect:

                (a)     In the case of Thailand:

                          (i)      in respect of taxes withheld at the source, on amounts paid or remitted on 

                                    or after  the  first  day  of  January  next following that  in which the notice

                                    of termination is given;

                          (ii)     in respect of other taxes on income, for taxable years or  accounting

                                    periods beginning on or after the first day of January next  following 

                                    that  in  which  the notice of termination is given;

 

                (b)     In the case of Uzbekistan:

                          (i)      in respect of taxes withheld at source, to income derived on or after  the

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

                                   which   the notice  of termination  is given;

                          (ii)     in respect of other taxes, to such taxes chargeable for any tax year

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

                                   next  following  that  in which  the notice of termination is given.

 

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

 

                Done    in    duplicate   at............... on    this ...............day of..........., one thousand nine hundred and............... Year, each in the Thai , Uzbek and   English languages, all texts being equally authentic.  In case of divergence in interpretation English text shall prevail.

 

 

For the Government of  the
Kingdom  of  Thailand
For  the  Government  of the
Republic of Uzbekistan

                                                          
                                                               

 

 

Last updated: 08.12.2011