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33
Thailands number 1 forum improves by leaps and bounds since Thaiger takeover.
I am sure when they search news they are not leaning right when it comes to political news. Its just there is more positive news about Trump that you do not want to admit. More bad news about Biden that you can not handle. Perhaps you should also seek out hate stories for Trump and faults made with his job to even out the score. I am sure there are lots of fake news stories you can find to post from other Trump haters- 1
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126
Does the world need a pope?
No! Get rid of the lot of the medal wearing scroungers. -
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Thailands number 1 forum improves by leaps and bounds since Thaiger takeover.
Seriously? There seems to be more foreigner bashing than Thai bashing now. I think the moaners will always be there though. As well as the Bobs posting fake stories to get a like. -
126
Does the world need a pope?
It is a world wide problem, not just amongst Catholics or any particular country. -
1,189
Introduction to Personal Income Tax in Thailand
From the 1996 Technical Explanation: Paragraph 3 Some provisions of the Convention are intended to provide benefits by a Contracting State to its citizens and residents that do not exist under its internal law. Paragraph 3 sets forth certain exceptions to the saving clause that preserve these benefits for citizens and residents of the Contracting States. Subparagraph (a) lists certain provisions of the Convention that are applicable to all citizens and residents of a Contracting State, despite the general saving clause rule of paragraph 2: (1) Paragraph 2 of Article 9 (Associated Enterprises) grants the right to a correlative adjustment with respect to income tax due on profits reallocated under Article 9. (2) Paragraphs 2 and 5 of Article 20 (Pensions and Social Security Payments) deal with social security benefits and child support payments, respectively. The inclusion of paragraph 2 in the exceptions to the saving clause means that the grant of exclusive taxing right of social security benefits to the paying country applies to deny, for example, to the United States the right to tax its citizens and residents on social security benefits paid by Thailand. The inclusion of paragraph 5, which exempts child support payments from taxation by the State of residence of the recipient, means that if a resident of Thailand pays child support to a citizen or resident of the United States, the United States may not tax the recipient. (3) Article 25 (Relief from Double Taxation) confirms the benefit of a credit to citizens and residents of one Contracting State for income taxes paid to the other. (4) Article 26 (Non-Discrimination) requires one Contracting State to grant national treatment to residents and citizens of the other Contracting State in certain circumstances. Excepting this Article from the saving clause requires, for example, that the United States give such benefits to a resident or citizen of Thailand even if that person is a citizen of the United States. (5) Article 27 (Mutual Agreement Procedure) may confer benefits by a Contracting State on its citizens and residents. For example, the statute of limitations may be waived for refunds and the competent authorities are permitted to use a definition of a term that differs from the internal law definition. These benefits are intended to be granted by a Contracting State to its citizens and residents. Subparagraph (b) of paragraph 3 provides a different set of exceptions to the saving clause. The benefits referred to are all intended to be granted to temporary residents of a Contracting State (for example, in the case of the United States, holders of non-immigrant visas), but not to citizens or to persons who have acquired permanent residence in that State. If beneficiaries of these provisions travel from one of the Contracting States to the other, and remain in the other long enough to become residents under its internal law, but do not acquire permanent residence status (i.e., in the U.S. context, they do not become "green card" holders) and are not citizens of that State, the host State will continue to grant these benefits even if they conflict with the statutory rules. The benefits preserved by this paragraph are the host country exemptions for the following items of income: government service salaries and pensions under Article 21 (Government Service); certain income of visiting students and trainees under Article 22 (Students and Trainees); certain income of visiting teachers or researchers under Article 23 (Teachers); and the income of diplomatic agents and consular officers under Article 29 (Diplomatic Agents and Consular Officers).
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