The Government of the Kingdom of Thailand and the Government of the United Arab Emirates, desiring to promote and strengthen the economic relations by concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State, or its political subdivisions, local authorities or local governments irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on te income, or on elements of income, including taxes on gains from alienation movable or immovable property as well as taxes on capital appreciation.
3. The existing taxes to which the Agreement shall apply are:
a. In the case of the United ...