The Convention between The Royal Government of The Kingdom of Thailand and The Government of The People’s Republic of Bangladesh for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 20^th April 1997 and the notes indicating both states have completed necessary procedures were exchanged on 17^th May 1998 and on 9^th July 1998.

         Under Article 28, this Convention shall apply in Thailand :

1.         in respect of taxes withheld at source, on amounts paid or remitted on or after 1^st January 1999,

2.         in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1^st January 1999.