Earlier in the US/Thai DTA a "resident" was defined to mean a person with the status of tax resident.
I think the key to understanding this paragraph of the US/Thai DTA is the use of the word "or". There are two categories of people covered by this paragraph.
This paragraph applies to all US SSA benefits.
It is applicable to two separate groups:
Thai tax residents OR US citizens in Thailand but not a Thai tax resident
Warning: I have no status as a tax or legal expert ... just a taxpayer subject to this treaty as a US and Thai tax resident.
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