ARTICLE 30
U.S. Income Tax Treaty — Thailand Income Tax Treaty - 1996 · 2026-10-03 edition · updated 2026-10-04 · United States
Entry into Force
This Convention shall be subject to ratification in accordance with the applicable procedures of each Contracting State and instruments of ratification shall be exchanged at Washington as soon as possible.
The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:
a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of the sixth month next following the date on which the Convention enters into force;
b) in respect of other taxes, for taxable periods beginning on or after the first day of January next following the date on which the Convention enters into force.
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