DT18650 - Double Taxation Relief Manual: Thailand: agreement
The agreement (SI81/1546) has effect
- In the United Kingdom for
- Income Tax from 1981-82
- Capital Gains Tax from1981-82
- Corporation Tax from 1 April 1981
- Petroleum Revenue Tax for any chargeable period beginning on or after 1 January 1981
- Development Land Tax for any realised development value accruing on or after 1 April 1981
- In Thailand for taxable years and accounting periods beginning on or after 1 January 1981
The text of the Tax Treaty can be found via the Gov.uk website.