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ARTICLE 2

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

Taxes Covered

  1. The existing taxes to which this Convention shall apply are:

a) in the United States: the Federal income taxes imposed by the Internal Revenue Code, but excluding the social security taxes, (hereinafter referred to as "United States tax");

b) in Thailand: the income tax and the petroleum income tax (hereinafter referred to as “Thai tax”).

  1. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws and of any official published material concerning the application of the Convention, including explanations, regulations, rulings, or judicial decisions.

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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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