The Convention between the Kingdom of Thailand and the Swiss Confederation for the Avoidance of Double Taxation with respect to Taxes on Income was signed on 27th May 1994 and the instruments of ratification were exchanged on 19th December 1996.         

            Under Article 25, this Convention shall apply in Thailand:

1.         in respect of taxes withheld at source, on amounts paid or remitted on or after 1st January 1997,

2.         in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1997.