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           The Convention between the Royal Government of the Kingdom of Thailand and the Government of the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 14th October 1997 and the instruments of ratification were exchanged on 16th September 1998.

 

           Under Article 28, this Convention shall apply in Thailand:

 

1.         in respect of taxes withheld at source, on amounts paid or remitted on or after  1st  January 1999,

 

2.         in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1999.

 

Last updated: 08.12.2011