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ARTICLE 13

U.S. Income Tax Treaty — Thailand Income Tax Treaty - 1996 · 2026-10-03 edition · updated 2026-10-04 · United States

Gains

  1. Except as otherwise provided in this Convention, each Contracting State may tax gains from the alienation of property in accordance with the provisions of its domestic law.

  2. Notwithstanding the provisions of paragraph 1, gains from the alienation of ships, aircraft or containers used or operated by an enterprise of a Contracting State in international traffic or movable property pertaining to the use or operation of such ships, aircraft or containers shall be taxable only in the Contracting State of which the enterprise is a resident.

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▸Contents — U.S. Income Tax Treaty — Thailand Income Tax Treaty - 1996
U.S. Income Tax Treaty — Thailand Income Tax Treaty - 1996

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