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Double taxation

Thailand and Switzerland concluded a convention for the avoidance of double taxation with respect to taxes on income on 12 February 1996. This agreement is particularly relevant for Swiss nationals living in Thailand who (continue) to earn various forms of income from Switzerland, including income from real property, gainful employment, pensions, dividends and interest. The convention restricts Switzerland's right to tax income derived from sources in Thailand and/or requires Thailand to allow such income as a credit against Thai tax payable in respect of that income. 

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