Section Code: 0028


Convention between the government of the United States of America and the government of the kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

Article 28: Exchange of Information

The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1 (General Scope). Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment, collection, or administration of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

  1. to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
  2. to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
  3. to supply information which would disclose any trade, business, industrial, commercial, or professional secret or trade process, or information the disclosure of which would be contrary to public policy (public order).

Subject to the provisions of paragraph 2 of Article 31 (Termination), if information is requested by a Contracting State in accordance with this Article, the other Contracting State shall obtain the information to which the request relates in the same manner and to the same extent as if the tax of the first-mentioned State were the tax of that other State and were being imposed by that other State. The application of this paragraph shall be suspended until such time as the Government of the United States receives from the Government of Thailand a diplomatic note indicating that Thailand is prepared and able to implement the provisions of this paragraph.

For the purposes of this Article, the Convention shall apply, notwithstanding the provisions of Article 2 (Taxes Covered) to all taxes imposed.

  1. in the case of the United States, under the Internal Revenue Code; and
  2. in the case of Thailand, under the Revenue Code, and under the Petroleum
  3. Income Tax Act.