ARTICLE 26
Diplomatic and Consular Officials

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

ARTICLE 27
Territorial Extension

1.         This Convention may be extended, either in its entirety or with any necessary modifications, to any State or territory for whose international relations Thailand or Pakistan is responsible, which imposes taxes substantially similar in character to those to which the convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures.

2.         Unless otherwise agreed by both Contracting States, the termination of the Convention by one of them under Article 29 shall also terminate, in the manner provided for in that Article, the application of the Convention to any State or territory to which it has been extended under this Article.

CHAPTER VI
FINAL PROVISIONS

ARTICLE 28
Entry into Force

1.         This Convention shall be ratified and the instruments of ratification shall be exchanged  at Islamabad as soon as possible.

2.         The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:

            (a)             in Thailand:

                              for the income of the tax years or accounting periods

                              beginning or or after the first day of January of Nineteen

                              Seventy-nine;

            (b)             in Pakistan:

                              for the income of the “income years” (as defined by the tax

                              law of Pakistan) beginning on or after the first day of

                               January of Nineteen Seventy-nine.

ARTICLE 29
Termination

            This Convention shall remain in force indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of three years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination and, in such event, the Convention shall case to have effect:

            (a)             in Thailand:

                              for the income of the tax years or accounting periods

                              beginning on or after the first day of January of the

                              calendar year following that in which the notice is given;

            (b)             in Pakistan:

                              for the income of the “income year” (as defined by the tax

                              law of Pakistan) beginning on or after the first day of

                              January in the calendar year following that in which notice

                              of termination is given.

            IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Government, have signed this Convention.

            Done in duplicate at Bangkok this Fourteenth day of August, One thousand Nine hundred and Eighty in English language.

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