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So does a teacher pay taxes or not?

An international school says that teachers do not pay any taxes the first two years. However, the Thai Department of Revenue and the Work Permit branch say that the teachers must pay first then get a refund.

To my understanding Thailand has an treaty with the US, UK and other countries regarding Double Taxation Agreements. If I understand it correctly the teacher is exempt from the first two years with taxes. Needless to say, there is numerous ways to understand this treaty.

Does anyone have a clear understanding of this situation?

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