DT: Thailand: double taxation agreement, Article 24: Non-discrimination
(1) The nationals of a Contracting State shall not be subjected in the otherContracting State to any taxation or any requirement connected therewith which is other ormore burdensome than the taxation and connected requirements to which nationals of thatother State in the same circumstances are or may be subjected.
(2) The taxation on a permanent establishment which an enterprise of a Contracting Statehas in the other Contracting State shall not be less favourably levied in that other Statethan the taxation levied on enterprises of that other State carrying on the sameactivities.
(3) Enterprises of a Contracting State, the capital of which is wholly or partly owned orcontrolled, directly or indirectly, by one or more residents of the other ContractingState, shall not be subjected in the first-mentioned Contracting State to any taxation orany requirement connected therewith which is other or more burdensome than the taxationand connected requirements to which other similar enterprises of that first-mentionedState are or may be subjected.
(4) Nothing contained in this Article shall be construed as obliging either ContractingState to grant to individuals not resident in that State any of the personal allowances,reliefs and reductions for tax purposes which are granted to individuals so resident.
(5) In this Article the term `taxation` means taxes of every kind and description.