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            The Convention between The Kingdom of Thailand and The Kingdom of The Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on Income and on Capital was signed on 11th September 1973 and the notes indicating both states have done their respective legal procedures were exchanged on 9th June 1976.

 

            Under Article 30, this Convention shall apply in Thailand:

 

1.            In respect of taxes on income in the tax year and the accounting periods beginning on or after 1st January 1976.

 

2.            In respect of taxes on capital for amounts paid on or after 1st January 1976.

 

Last updated: 08.12.2011