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of <h1>India-Thailand Tax Agreement: Termination Rules and Tax Definitions Under Article 29 of DTAA Explained</h1> Article 29 of the Double Taxation Avoidance Agreement (DTAA) between India and Thailand allows either country to terminate the Convention with written notice through diplomatic channels, effective after five years from its commencement. Upon termination, the Convention ceases to apply to income in India from the following January 1st of the notice year and similarly in Thailand. The Memorandum of Understanding clarifies tax definitions, ensures Thailand's right to tax certain profits, allows beneficial agreements despite domestic time limits, and discusses reciprocal tax reductions on shipping income. The agreement, signed in 1985, is equally authentic in Hindi, Thai, and English.
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