MenuClose

ARTICLE 26
Diplomatic Agents and Consular Officials

 

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

 

ARTICLE 27
Entry Into Force

1.         Each of the Contracting Parties shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications.

 

2.         The provisions of this Convention shall apply:

            (a)        with regard to taxes withheld at source, in respect of

                         amounts paid or credited on or after the first day of January

                         next following the date upon which this Convention enters

                          into force; and

            (b)        with regard to other taxes, in respect of taxable years or

                         accounting periods beginning on or after the first day of

                         January next following the date upon which this Convention

                         enters into force.

 

 

ARTICLE 28
Termination

1.         This Convention shall remain in force indefinitely but either of the Contracting States may terminate the Convention through the diplomatic channel, by giving to the other Contracting State written notice of termination not later than 30 June of any calendar year starting five years after the year in which the Convention entered into force.

 

2.         In such event the Convention shall cease to have effect:

            (a)        with regard to taxes withheld at source, in respect of

                          amounts paid or credited after the end of the calendar year

                          in which such notice is given; and

            (b)        with regard to other taxes, in respect of taxable years or

                          accounting periods beginning after the end of the calendar

                          year in which such notice is given.

 

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

            DONE in duplicate at Bangkok this 12th day of February of the year One Thousand Nine Hundred and Ninety Six in the English and Thai languages, both texts being equally authentic, except in cases of doubt when the English text shall be authoritative.

 

 

K.Kasemsri

 

FOR THE GOVERNMENT OF THE KINGDOM OF THAILAND

R.Goris

 

FOR THE GOVERNMENT OF THEREPUBLIC OF SOUTH AFRICA

 

 

PROTOCOL

 

            At the signing of the Convention between the Government of the Republic of South Africa and the Government of the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following provisions which shall form an integral part of the Convention.

 

1.         With reference to paragraphs 1, 5, 6 and 7 of Article 7 and Article 8, it is understood that the term "profits" refers to income or profits.

 

2.         With reference to paragraphs 2, 3 and 4 of Article 7, it is understood that in the case of a South African resident who does not claim taxation in Thailand on the basis of the net profits of the permanent establishment in Thailand, nothing in the said paragraphs shall preclude Thailand from determining the profits to be attributed to that permanent establishment on the basis of a reasonable percentage of the gross receipts of the permanent establishment, provided that the result shall be in accordance with the principles contained in the said Article.

 

3.         With reference to paragraph 2 of Article 8, it is understood that income derived by an enterprise of a Contracting State from the operation of ships in international traffic which may be taxed in the other Contracting State refers to:

            (a)        in the case of carriage of passengers, income collectible in that other State;

            (b)        in the case of carriage of goods, income arising from the transport of goods from that other State,

            in the course of business carried on in various States including that other State, in accordance with the domestic tax laws of that other State.

 

4.         With reference to Article 20, it is understood that residents of a Contracting State shall not be subjected in the other Contracting State to any taxation which is other or more burdensome than the taxation to which residents of that other State in the same circumstances are or may be subjected.

 

            IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Protocol.

            DONE in duplicate at Bangkok this 12th day of February of the year One Thousand Nine Hundred and Ninety Six in the English and Thai languages, both texts being equally authentic, except in cases of doubt when the English text shall be authoritative.

 

 

K.Kasemsri

 

FOR THE GOVERNMENT OF THE KINGDOM OF THAILAND

R.Goris

 

FOR THE GOVERNMENT OF THEREPUBLIC OF SOUTH AFRICA

 

 

Last updated: 08.12.2011