Article 18 - Governmental functions - Thailand (Old - Effective upto 31-3-2016)

Article 18 : Governmental functions 1. Remuneration (not being a pension) paid by the Government of a Contracting State to any individual who is a citizen of that State in respect of services rendered in the discharge of governmental functions in the other Contracting State shall be taxable only in the first-mentioned Contracting State. 2. Any pension paid by the Government of one of the Contracting States to any individual may be taxed in that Contracting State. 3. The provisions of paragraphs 1 and 2 shall not apply to remuneration and pensions in respect of services rendered in connection with any business carried on by the Government of the Contracting States for the purposes of profit. 4. For the purposes of this Article, the term "Government" shall include any State Government or local or statutory authority of either Contracting State and in particular the Reserve Bank of India and the Bank of Thailand.