Assistance in collection of taxes: parties will negotiate treaty amendment to enable reciprocal tax collection and document exchange.

The Protocol requires negotiation to amend the Treaty to permit mutual Assistance in Collection of Taxes if Thailand implements such measures; preserves each State's domestic taxing power over disposals; permits the application of domestic law to determine profits of a permanent establishment where information is limited, consistent with treaty principles; and clarifies that Exchange of Information encompasses documents and certified copies.

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