ARTICLE 21
STUDENTS Where a student, who is a resident of a Contracting State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purposes of: (a) studying at a university or other recognised educational institution; or (b) studying or carrying out research as a recipient of a grant, allowance or award from a governmental, religious, charitable, scientific, literary or educational organisation, receives payments from sources outside that other State for the purpose of the student's maintenance or education, those payments shall be exempt from tax in that other State. ARTICLE 22
OTHER INCOME Items of income of a resident of a Contracting State, wherever arising, not dealt with in the preceding Articles of this Agreement shall be taxable only in that State except that if such income is derived from sources within the other Contracting State, that income may also be taxed in that other State. ARTICLE 23
ELIMINATION OF DOUBLE TAXATION 1. Subject to the provisions of the laws of New Zealand from time to time in force which relate to the allowance of a credit against New Zealand income tax of tax paid in a country outside New Zealand (which shall not affect the general principle of this Article), Thai tax paid under the laws of Thailand and consistently with this Agreement, whether directly or by deduction, in respect of income derived by a person who is a resident of New Zealand from sources in Thailand shall be allowed as a credit against New Zealand tax payable in respect of that income. 2. Where a company, which is a resident of Thailand and is not a resident of New Zealand for the purposes of New Zealand tax, pays a dividend to a company which is a resident of New Zealand and which controls directly or indirectly not less than 10 per cent of the voting interests in the first mentioned company, the credit referred to in paragraph 1 shall include the Thai tax paid by that first mentioned company in respect of that portion of its profits out of which the dividend is paid. 3. Where, on application by the Competent Authority of Thailand to the Competent Authority of New Zealand, the Governor-General of New Zealand, by Order in Council, designates a specific investment in Thailand to be an approved economic development project, the Thai tax mentioned in paragraphs 1 and 2 of this Article shall be deemed to include the amount of tax which under the law of Thailand and in accordance with this Agreement would have been payable as tax on income but for the tax incentives granted under the law of Thailand designed to promote economic development. 4. Paragraph 3 shall apply only in relation to income derived in any of the first 10 income years in relation to which this Agreement has effect by virtue of subparagraph (a)(ii) of Article 28 and in any later income year that may be agreed in an exchange of letters for this purpose by the authorised representatives of the Government of New Zealand and of the Government of the Kingdom of Thailand. 5. The amount of New Zealand tax payable under the laws of New Zealand and in accordance with the provisions of this Agreement, whether directly or by deduction, by a resident of Thailand in respect of profits, income or gains arising in New Zealand, shall be allowed as a credit against Thai tax payable in respect of such profits, income or gains, provided that such credit shall not exceed the Thai tax (as computed before allowing any such credit) which is appropriate to the profits, income or gains arising in New Zealand. 6. Where a company, which is a resident of New Zealand and is not a resident of Thailand for the purposes of Thai tax, pays a dividend to a company which is a resident of Thailand and which controls directly or indirectly not less than 10 per cent of the voting share of the first mentioned company, the credit referred to in paragraph 5 shall include the New Zealand tax paid by that first mentioned company in respect of that portion of its profits out of which the dividend is paid. 7. If, at any time after the date of signature of this Agreement, the laws relating to New Zealand tax or Thai tax are amended so as to materially affect the relief from double taxation provided by this Article, the Government of New Zealand and the Government of the Kingdom of Thailand shall without undue delay enter into negotiations with a view to revising this Article. ARTICLE 24
NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on a permanent establishment which an enterprise of a third State has in that other State. 3. Enterprises of one of the Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected. 4. The provisions of this Article shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 5. This Article shall not apply to any provisions of the taxation laws of a Contracting State which: (a) are reasonably designed to prevent or defeat the avoidance or evasion of taxes; or (b) are in force on the date of signature of this Agreement, or are substantially similar in general purpose or intent to any such provision but are enacted after the date of signature of this Agreement,provided that any such provision (except where that provision is in an international agreement) does not allow for different treatment of residents of the other Contracting State as compared with the treatment of residents of any third State. 6. The provisions of this Article shall only apply to the taxes which are the subject of this Agreement. 7. If one of the Contracting States considers that taxation measures of the other Contracting State infringe the principles set forth in this Article, the competent authorities shall consult each other in an endeavour to resolve the matter. ARTICLE 25
MUTUAL AGREEMENT PROCEDURE 1. Where a person who is a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Agreement, that person may, irrespective of the remedies provided by the domestic laws of the Contracting States, present a case to the competent authority of the Contracting State of which the person is a resident. The case must be presented within three years from the first notification of the action which results in taxation not in accordance with the provisions of the Agreement. 2. The competent authority shall endeavour, if the objection appears to it to be justified and it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the Contracting States. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. 4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of giving effect to the provisions of the Agreement. | 
