The Convention between the Royal Government of the Kingdom of Thailand and the Government of the Republic of Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 25th April 1985 and the instruments of ratification were exchanged on 26th February 1986.

            Under Article 27, this Convantion shall apply in Thailand :

1.         in respect of taxes withheld at source, on amounts paid on or after 1st January 1987,

2.         in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1987.