Browsing by Subject "Unilateral"
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(Assumption University Press, 2017)
In practice, Thailand adheres to a dualism between international law and national law in taxation law. For the elimination of double taxations, Thailand is using both unilateral and bilateral relief measures. Unilateral relief therein stipulated in Royal Decree No.300 B.E.2539 for the elimination of double taxation on income that was already taxed in another foreign country and Royal Decree No.442 B.E.2548 to exempt dividend income that was taxed in another foreign country to be expensed again under the Revenue Code to provide measure for relief ...