ARTICLE 26 Exchange of Information 1. The competent authorities of the Contracting State shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. 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 Officials Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officials under the general rules of international law or under the provisions of special agreements. ARTICLE 28 Entry Into Force 1. This Convention shall be ratified and the instruments of ratification shall be exchanged at Prague as soon as possible. 2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: (a) in respect of taxes withheld at the source, on amounts paid or remitted on or after the first day of January next following that in which the Convention enters into force; (b) in respect of other taxes on income, for taxable years or accounting periods beginning on or after the first day of January next following that in which the Convention enters into force. ARTICLE 29 Termination This Convention shall remain in force indefinitely, but either of the Contracting States may, on or before 30th June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination. In such event the Convention shall cease to have effect: (a) in respect of taxes withheld at the source, on amounts paid or remitted on or after the first day of January next following that in which the notice is given; (b) in respect of other taxes on income, for taxable years or accounting periods beginning on or after the first day of January next following that in which the notice is given. IN WITNESS WHEREOF, the undersigned duly authorized thereto, have signed this Convention. Done in duplicate at Bangkok, on this twelfth day of February, one thousand nine hundred and ninety four in the English language. For the Government of Czech Republic: Ivan Kocarnik (Ivan Kocarnik) Deputy Prime Minister and Minister of Finance | For the Government of the Kingdom of Thailand: Prasong Soonsiri Squadron Leader (Prasong Soonsiri) Minister of Foreign Affairs |
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