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ELIMINATION OF DOUBLE TAXATION

Article 23 - Agreements - Thailand - Article 23 - Article 23 1. The laws in force in either of the Contracting States shall continue to govern the taxation of income in the respective Contracting States except where provisions to the contrary are mad .....

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from the tax on the income of that resident, an amount equal to the tax paid in Thailand. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the i .....

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uch resident, take into account the exempted income. (ii) In Thailand, (a) Where a resident of Thailand derives income which, in accordance with the provisions of this Agreement, may be taxed in India, Thailand shall allow as a deduction from the tax .....

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