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 |
|