ARTICLE 26
EXCHANGE OF INFORMATION

1.            The competent authorities of the States shall exchange such information (being information which such authorities have at their disposal in the normal course of administration) as is necessary for the carrying out of this Convention, in particular for the prevention of fraud, and for the administration of statutory provisions against legal avoidance concerning taxes covered by this Convention.  Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment, including judicial determination, or collection of the taxes which are the subject of this Convention.

2.         In no case shall the provisions of paragraph 1 be construed so as to impose on one of the States the obligation:

            a)         to carry out administrative meaures at variance with the laws

                         or the administrative practice of that or of the other State;

            b)         to supply particulars which are not obtainable under the laws

                         or in the normal course of the administration of that or of the

                         other State;

            c)         to supply information which would disclose any trade,

                        business, industrial, commercial or professional secret or

                        trade prccess, or information, the disclosure of which would

                        be contrary to public policy.

ARTICLE 27
LIMITATION OF RELIEF

            Where under any provision of this Convention income is relieved from tax in one of the States and under law in force in the other State, a person, in respect of the said income, is subject to tax by reference to the amount thereof which is remitted to or received in that other State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned State shall apply only to so much of the income as is remitted to or received in the other State.

ARTICLE 28
DIPLOMATIC AND CONSULAR OFFICIALS

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

ARTICLE 29
TERRITORIAL EXTENSION

1.            This Convention may by mutual agreement be extended, either in its entirety or with any necessary modifications, to either or both of the countries of Surinam or the Netherlands Antilles, if the country concerned imposes taxes substantially similar in character to those to which this 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 in notes to be exchanged through diplomatic channels.

2.            Unless otherwise agreed the termination of the Convention shall not also terminate the application of the Convention to any country to which it has been extended under this Article.

CHAPTER VII
FINAL PROVISION

ARTICLE 30
ENTRY INTO FORCE

            The present Convention shall be approved by the Netherlands and Thailand in accordance with their legal procedures, and shall enter into force upon the date of  exchange of notes indicating such approval.  Its provisions shall thereupon have effect:

            a)         in the case of the Netherlans: for taxable  years and

                         accounting periods beginning on or after the first day of

                         January of the year in which the exchange of notes take

                         place;

            b)         in the case of Thailand:

                        1.      in respect of taxes on income, for taxable years and

                                 accounting periods beginning on or after the first day of

                                 January of the year in which the  exchange of note takes

                                 place;

                        2.      in respect of taxes on capital, for taxes the payment fo

                                  which is required on or after the first day of January of

                                 the year in which the exchange of notes takes place.

ARTICLE 31
TERMINATION

            The present Convention shall remain in force indefinitely, Either State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after a period of five year from the date on which the Convention enters into force.  In such event the Convention shall cease to have effect:

            a)         in the case of the Netherlands: for taxable years and

                         accounting periods beginning after the end of the calendar

                         year in which the notice of termination has been given;

            b)          in the case of Thailand:

                         1.      in respect of taxes on income, for taxable years and

                                  accounting periods beginning after the end of the

                                  calendar year in which the notice at termination has

                                  been given;

                         2.      in respect of taxes on capital, for taxes the payment of

                                  which is required after the end of the calendar year in

                                  which the notice of termination has been given.

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

            Done at Bangkok on September 11,1975, in two originals, each in the Netherlands, Thai and English languages, the three texts being equally authentic.  In case there is any divergence of interpretation between the Netherlands and Thai texts, the English text shall prevail.

PROTOCOL

            At the moment of signing the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, this day concluded between the Kingdom of Thailand and the Kingdom of the Netherlands the undersigned, duly authorised thereto, have agreed that the following provisons shall form an integral part of the Convention.

I.          Re Articles 10, 11 and 12

            Applications for the refund of tax levied contrary to the provisions of Articles 10, 11 and 12  have to be lodged within a period of three years after the expiration of the calendar year in which the tax has been levied or, in the case of Article 27, after the expiration of the calendar year in which the income has been remitted.

II.        Re Article 10

            The provisions of Article 10, paragraph 3, part B, shall not apply, if the company which is a resident of the Netherlands suffers Netherlands company tax on the dividends which it receives from the company which is a resident of Thailand.

III.       Re Article 15

            It is understood that the provisions of Article 15, paragraphs  1 and  2, are not applicable in the case of remuneration derived by a legal person or by an individual as a member of a group of persons, which is organized in such a way that its activities can be considered as or assimilated to the carrying on of an enterprise; in such a case, the provisions of Article 7 are applicable.

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

            Done at Bangkok on September 11, 1975 in two originals, each in Thai, the Netherlands and English languages, the three texts being equally authentic.  In case there is any divergence of interpretation between the Thai and the Netherlands texts, the English text shall prevail.

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