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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Taxes Covered

(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 total income, or on elements of income, including taxes on gains from alienation of 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 Arab Emirates:
    • (i) Income Tax;
    • (ii) Corporation Tax;
  • (hereinafter referred to as "U.A.E tax");
  • (b) In the case of the Kingdom of Thailand:
    • (i) Income tax;
    • (ii) Petroleum income tax;
  • (hereinafter referred to as "THAI tax").

(4) This Agreement shall also apply to any identical or substantially similar taxes which are imposed alter the date of signature of the Agreement in addition to, or in place of, the existing taxes referred to in paragraph (3). The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws within a reasonable period of time after such changes.