The Convention between Thailand and the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 14^th August 1980 and the instruments of ratification were exchanged on 7^th January 1981.

            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 1^st January 1979,

2.           in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1^st January 1979.