ARTICLE 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement in so far as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. Any information so exchanged shall be treated as secret in the same manner as information obtained under the domestic law of that State and shall be disclosed only to persons or authorities (including courts or administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). ARTICLE 27 DIPLOMATIC AGENTS AND CONSULAR OFFICERS Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. ARTICLE 28 ENTRY INTO FORCE 1. Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the entering into force of this Agreement. The Agreement shall enter into force on the date of the later of these notifications. 2. The provisions of this Agreement shall apply: (a) in Mauritius, on income for any income year beginning on or after the first day of July next following the date on which this Agreement enters into force; and (b) in Thailand: (i) in respect of taxes withheld at the source, on amounts paid or remitted on or after the first day of January next following the date on which this Agreement enters into force; (ii) in respect of other taxes on income, for taxable years or accounting periods beginning on or after the first day of January next following the date on which this Agreement enters into force. ARTICLE 29 TERMINATION 1. This Agreement shall remain in force indefinitely but either of the Contracting States may terminate the Agreement through diplomatic channels, by giving to the other Contracting State written notice of termination not later than 30 June of any calendar year starting five years after the year in which the Agreement entered into force. 2. In such event the Agreement shall cease to have effect: (a) in Mauritius, on income for any income year beginning on or after the first day of July next following the calendar year in which the notice is given; and (b) in Thailand : (i) in respect of taxes withheld at the source, on amounts paid or remitted on or after the first day of January next following the year in which the notice is given; (ii) in respect of other taxes on income, for taxable years or accounting periods beginning on or after the first day of January next following the year or period in which the notice is given. IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Agreement. DONE in duplicate at Bangkok this firstday of October of the year one thousand nine hundred and ninety seven, each in the English and Thai languages, all texts being equally authoritative, except in the case of doubt when the English text shall prevail. FOR THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS Mr. Vasant Kumar Bunwaree (Mr. Vasant Kumar Bunwaree) Minister of Finance | FOR THE GOVERNMENT OF THE KINGDOM OF THAILAND Mr. Pitak Intarawityanunt (Mr. Pitak Intarawityanunt) Acting Minister of Foreign Affairs |
PROTOCOL At the time of signature of the Agreement between the Government of the Republic of Mauritius and the Government of the Kingdom of Thailand for the avoidance of double taxation with respect to taxes on income, the undersigned have agreed that the following provisions shall form an integral part of the Agreement. It is understood that: (a) with reference to paragraphs 1, 2, 6, 7 and 8 of Article 7, Article 8 and Article 9 of this Agreement, the term profits refers also to income; (b) with reference to paragraph 2 of Article 8, the lesser of the tax rate applied by Thailand on income derived by an enterprise of any other country from the operation of ships in international traffic shall apply to this Agreement; (c) with reference to paragraph 5 of Article 10, it shall not be construed as preventing a Contracting State from imposing income tax, according to the law of that State, on the disposal of profits made by a permanent establishment situated therein; (d) with reference to the rates mentioned in Article 10, Article 11 and Article 12, the lesser of the tax rates applied by Thailand on dividends, interest and royalties under any agreement for the avoidance of double taxation with respect to taxes on income concluded after the date of signature of this Agreement, shall apply to this Agreement. IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Agreement. DONE in duplicate at Bangkok this first day of October of the year one thousand nine hundred and ninety seven, each in the English and Thai languages, all texts being equally authoritative, except in the case of doubt when the English text shall prevail. FOR THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS Mr. Vasant Kumar Bunwaree (Mr. Vasant Kumar Bunwaree) Minister of Finance | FOR THE GOVERNMENT OF THE KINGDOM OF THAILAND Mr. Pitak Intarawityanunt (Mr. Pitak Intarawityanunt) Acting Minister of Foreign Affairs |
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