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 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 so exchanged 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 concerned with the assessment, collection, or enforcemment of, or litigation with respect to the taxes which are the subject of this Convention. 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 lawsor the 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 3. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall provide information under this Article in the form of depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts, or writings) to the same extent such depositions and documents can be obtained under the laws and administrative practices of each Contracting State with respect to its own taxes. 4. The exchange of information shall be either on a routine basis or on request with reference to particular cases. The competent authorities of the Contracting States may agree on the list of information which shall be furnished on a routine basis. ARTICLE 27 DIPLOMATIC AND CONSULAR OFFICERS Nothing in this Convention shall affect the fiscal privileges of diplomatic and consular officials under the general rules of international law or under the provisions of special agreements. ARTICLE 28 MISCELLANEOUS RULES 1. The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded, (a) by the laws of one of the Contracting States in the determination of the tax imposed by that Contracting State, or (b) any other agreement entered into by a Contracting State. 2. Nothing in this Convention shall be construed as preventing Thailand from imposing its tax on amounts included in the income of a resident of Thailand according to its domestic laws. 3. Nothing in this Convention shall be construed as preventing the Philippines from taxing its citizens in accordance with its domestic legislation. However, no credit shall be given for taxes paid pursuant to this reservation. 4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying this Convention. ARTICLE 29 ENTRY INTO FORCE 1. This Convention shall be ratified and the instruments of ratification shall be exchanged at BANGKOK as soon possible 2. The Convention shall enter into force upon the exchange of the instruments of ratification and its provisions shall have effect : (a) in respect of tax withheld at the source on amounts paid to non-residents on or after the first day of January in the calendar year in which the exchange of instruments of ratification takes place; and (b) in respect to other taxes for taxable years or accounting periods beginning on or after the first day of January in the calendar year in which the exchange of instruments of ratification takes place. ARTICLE 30 TERMINATION This Convention shall continue in effect indefinitely but either Contracting States may, on or before June 30 in any calendar year after the fifth year following the exchange of the instruments of ratification, give notice of termination to the other Contracting State and in such event the Convention shall cease to have effect : (a) in respect of tax withheld at the source on amounts paid to non-residents on or after the first day of January in the calendar year next following that in which the notice is given; and (b) in respect of other taxes for taxable years or accounting periods beginning on or after the first day of January in the calendar year 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 Manila in this fourteenth day of July, one thousand nine hundred and eighty-two Year of the Christian Era, in the English language. For the Government of the Kingdom of Thailand (PRAJIT ROJANAPHRUK) Ambassador | For the Government of the Republic of the Philippines (CESAR E.A. VIRATA) Minister of Finance |
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