DT18656 - Thailand: Tax spared
The agreement provides for credit to be given for tax `spared' (see INTM161270) in Thailand under the provisions of Thai law set out in Article 23(2). Relief is however limited to tax `spared' in Thailand for a period of ten years in respect of any one source of income. Amounts of `tax spared' for which relief is given should be reported as mentioned at INTM161290.