The Convention between The  Government of the Kingdom of Thailand and the Government of the United States of America for the Avoidance of Double Taxation and the  and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 26^th November 1996 and the instrument of ratification were exchanged on 15^th December 1997.

             Under Article 30, this Convention shall apply in Thailand:

1.         in respect of taxes withheld at source, for amounts paid or credited on or after 1^st June 1998,

2.         in respect of other taxes, for taxable periods beginning on or after 1^st January 1998.