CO-CO
Rather wrinkly & occasionally cantankerous member
Found this UK government tax treaties digest on ASEAN NOW.
Scroll to page 34 for Thailand.
THAILAND DT-Individual Full relief 25% 5% Full relief No relief No Yes 1. Relief may be restricted if whole amount of income is Note 1 DT-Company (ST) (ST) (ST) (N & R) Note 4 (N & R) not remitted to Thailand.SI 1981 (PAIF dist int) Note 2 Note 3 2. 10% or full relief in certain circumstances.No1546 UK-REIT 3. 15% (ST) for patent, certain film, radio and TVDT-Individual royalties.UK-REIT 11 12 13 19 4. Treaty does not include an article dealing with DT-Company Non-Government pensions. Also, no relief for State Pension or ‘trivial commutation lump sum’.
Scroll to page 34 for Thailand.
THAILAND DT-Individual Full relief 25% 5% Full relief No relief No Yes 1. Relief may be restricted if whole amount of income is Note 1 DT-Company (ST) (ST) (ST) (N & R) Note 4 (N & R) not remitted to Thailand.SI 1981 (PAIF dist int) Note 2 Note 3 2. 10% or full relief in certain circumstances.No1546 UK-REIT 3. 15% (ST) for patent, certain film, radio and TVDT-Individual royalties.UK-REIT 11 12 13 19 4. Treaty does not include an article dealing with DT-Company Non-Government pensions. Also, no relief for State Pension or ‘trivial commutation lump sum’.