MenuClose

ARTICLE 26
Exchange of information


1.         The competent authorities of the Contracting State shall exchange such information as is necessary for the carrying out of this Agreement and of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is in accordance with this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed, apart from the taxpayer or his agent, to any persons, authorities or courts other than those concerned with the assessment or collection of the taxes which are the subject of this agreement or the determination of appeals or the prosecution of offences in relation thereto.

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

            (a)        to carry out administrative measures at variance with the

                         laws or the administrative practice of that or of the other

                         Contracting  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 Contracting State;

            (c)        to supply information which would disclose any trade,

                        business, industrial, commercial or professional secret or

                        trade processing, or information, the disclosure of which

                        would be contrary to public policy.

 

 

ARTICLE 27
Aid in recovery of taxes

1.         The Contracting States shall lend aid and assistance to each other in order to notify and recover taxes mentioned in Article 2 as well as surcharges, additions interest, costs and fines of a non-penal nature.

2.         On the request of the competent authority of a Contracting State, the competent authority of the other Contracting State shall secure, in accordance with the legal provisions and regulations applicable to the notification and recovery of the said taxes of the latter State, the notification and recovery of fiscal debt-claims referred to in paragraph 1 which are due in the first-mentioned State. Such debt-claims shall not be considered as preferential claims in the requested State and that State shall not be obliged to apply any means of enforcement which are not authorised by the legal provisions and regulations of the requesting State.

3.         Requests referred to in paragraph 2 shall be supported by an official copy of the instrument permitting the execution in the requesting State and, where appropriate, by an official copy of any final administrative or judicial decision.

4.         With regard to fiscal debt-claims which are open to appeal, the competent authority of a Contracting State may, in order to safeguard its rights, request the competent authority of the other Contracting state to take the protective measures provided for in its legislation. The provisions of paragraphs 1 to 3 shall apply, mutatis mutandis, to such measures.

5.         The second sentence of paragraph 1 of Article 26 shall also apply to any information which, by virtue of this Article, is supplied to the competent authority of the requested State.

 

 

ARTICLE 28
Miscellaneous

1.         As regards a company which is a resident of Belgium, the provisions of this Agreement shall not limit its taxation in accordance with the Belgian law in the event of the repurchase of its own shares or in the event of the distribution of its assets.

2.         Nothing in this Agreement shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.

3.         For the purposes of this Agreement, persons who are members of a diplomatic or consular mission of a Contracting State in the other Contracting State or in a third State and who are nationals of the sending State, shall be deemed to be residents of the sending State if they are subjected therein to the same obligations in respect of taxes on income and on capital as are residents of that State.

4.         This Agreement shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic or consular mission of a third state, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in respect of taxes on income and on capital as are residents of that State.

5.         The competent authorities of the Contracting States shall communicate directly with each other for the application of this Agreement.

 

 

CHAPTER VII
FINAL PROVISIONS

ARTICLE 29
Entry into force

1.         This Agreement shall be ratified and the instruments of ratification shall be exchanged at Brussels as soon as possible.

2.         The Agreement shall enter into force on the thirtieth day after the date of exchange of the instruments of ratification and its provisions shall have effect :

            (a)        in Belgium :

                         (1)        in respect of taxes due at source, on income credited

                                      or payable on or after the first day of January in the

                                      calendar year in which the instruments of ratification

                                      are exchanged ;

                         (2)        in respect of taxes other than taxes due at source, on

                                      income of any accounting period beginning on or after

                                      the first day of January in the calendar year in which

                                      the instruments of ratification are exchanged;

            (b)        in Thailand:

                         (1)        in respect of taxes on income, for the income of the

                                      calendar years or accounting periods beginning on or

                                      after the first day of January of the calendar year in

                                      which the instruments of ratification are exchanged;

                         (2)        in respect of taxes on capital, for the tax the payment

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

                                      of the calendar year in which the instruments of

                                      ratification are exchanged.

 

 

ARTICLE 30
Termination

This Agreement shall remain in force indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year from the fifth year following that in which the instruments of ratification have been exchanged, give to the other Contracting State, through diplomatic channels, written notice of termination and, in such event, this Agreements shall cease to be effective :

            (a)        in Belgium :

                         (1)        in respect of taxes due at source on income credited

                                      or payable on or after the first day of January in the

                                      calendar year next following that in which the notice of

                                      termination is given ;

                         (2)        in respect of taxes other than taxes due at source, on

                                      income of any accounting period beginning on or after

                                      the first day of January in the calendar year next

                                      following that in which the notice of termination is

                                      given;

            (b)        in Thailand:

                         (1)        in respect of taxes on income, for the income of

                                      calendar years or accounting periods beginning on or

                                      after the first day of January of the calendar year next

                                      following that in which the notice of termination is

                                      given;

                         (2)        in respect of taxes on capital, for the tax the payment

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

                                      of the calendar year next following that in which the

                                      notice of termination is given.

 

         IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Agreement.

         Done in duplicate at Bangkok, this sixteenth day of October of the year one thousand nine hundred and seventy-eight in the English language.

 

FOR THE GOVERNMENT OF THE KINGDOM OF THAILAND

Wongse Polnikorn

(Wongse Polnikorn)

Deputy Minister of Foreign Affairs

Acting Minister of Foreign Affairs

FOR THE GOVERNMENT OF THE KINGDOM OF BELGIUM

Louis Vandenbrande

(Louis Vandenbrande)

Ambassador

 

 

Last updated: 08.12.2011