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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Contents

Admissible and inadmissible taxes

List of countries (in alphabetical order)

Thailand

  1. DT18650
    Thailand: Agreement
  2. DT18651
    Thailand: Credit
  3. DT18652
    Thailand: Source of income
  4. DT18653
    Thailand: Subject to tax
  5. DT18654
    Thailand: Dividends
  6. DT18655
    Thailand: Students, trainees
  7. DT18656
    Thailand: Tax spared
  8. DT18657
    Thailand: Relief from Thai tax
  9. DT18658
    DT: Thailand: Underlying Tax
  10. DT18700
    DT: Thailand: double taxation agreement, Article 1: Personal scope
  11. DT18701
    DT: Thailand: double taxation agreement, Article 2: Taxes covered
  12. DT18702
    DT: Thailand: double taxation agreement, Article 3: General definitions
  13. DT18703
    DT: Thailand: double taxation agreement, Article 4: Fiscal domicile
  14. DT18704
    DT: Thailand: double taxation agreement, Article 5: Permanent Establishment
  15. DT18705
    DT: Thailand: double taxation agreement, Article 6: Limitation of relief
  16. DT18706
    DT: Thailand: double taxation agreement, Article 7: Income from immovable property
  17. DT18707
    DT: Thailand: double taxation agreement, Article 8: Business profits
  18. DT18708
    DT: Thailand: double taxation agreement, Article 9: Air transport
  19. DT18709
    DT: Thailand: double taxation agreement, Article 10: Associated enterprises
  20. DT18710
    DT: Thailand: double taxation agreement, Article 11: Dividends
  21. DT18711
    DT: Thailand: double taxation agreement, Article 12: Interest
  22. DT18712
    DT: Thailand: double taxation agreement, Article 13: Royalties
  23. DT18713
    DT: Thailand: double taxation agreement, Article 14 Capital gains
  24. DT18714
    DT: Thailand: double taxation agreement, Article 15 Independent personal services
  25. DT18715
    DT: Thailand: double taxation agreement, Article 16: Dependent personal services
  26. DT18716
    DT: Thailand: double taxation agreement, Article 17 Directors' fees
  27. DT18717
    DT: Thailand: double taxation agreement, Article 18: Artistes and athletes
  28. DT18718
    DT: Thailand: double taxation agreement, Article 19: Governmental services
  29. DT18719
    DT: Thailand: double taxation agreement, Article 20: Students
  30. DT18720
    DT: Thailand: double taxation agreement, Article 21: Teachers
  31. DT18721
    DT: Thailand: double taxation agreement, Article 22: Diplomatic and consular privileges
  32. DT18722
    DT: Thailand: double taxation agreement, Article 23: Elimination of double taxation
  33. DT18723
    DT: Thailand: double taxation agreement, Article 24: Non-discrimination
  34. DT18724
    DT: Thailand: double taxation agreement, Article 25: Mutual agreement procedure
  35. DT18725
    DT: Thailand: double taxation agreement, Article 26: Exchange of information
  36. DT18726
    DT: Thailand: double taxation agreement, Article 27: Entry into force
  37. DT18727
    DT: Thailand: double taxation agreement, Article 28: Termination