According to a recent notice published by the Indian government, the new income tax treaty with Thailand entered into force on 13 October 2015. The treaty, signed 9 June 2015, replaces the 1985 income tax treaty between the two countries.
Taxes Covered
The treaty covers Indian income tax, including any surcharges, and covers Thai income tax and petroleum income tax.
Permanent Establishment
The treaty includes the provision that a permanent establishment will be deemed constituted when a…