5 minutes ago, KittenKong said:

(a) the person shall be deemed to be a resident solely of the Contracting State in which a permanent home is available to the person;

 

6 minutes ago, KittenKong said:

4. For the purposes of the last preceding paragraph, an individual's citizenship or nationality of a Contracting State shall be a factor in determining the degree of the person's personal and economic relations with that Contracting State.

9 minutes ago, KittenKong said:

2. A person is not a resident of a Contracting State for the purposes of this Agreement if the person is liable to tax in that State in respect only of income from a source in that State.

Do you have a permanent home in Thailand ? Do you Thai citizenship or nationality ?

Do you have a Thai income ?

 

o.k., so someone living 365d in Th. would keep his total 2015 pension payments in his Ireland Bank account until Jan3rd, 2016 and then transfer to Th . - this is tax-free then, innit?

This topic comes up from time to time only “to stir the pot” as nobody pays tax on foreign earned pensions here. Yes that is what people would say. You only bring in that which is earned the previous year, indeed many have no fungible pile of monies abroad to draw from and are living hand to mouth on the pensions. Then there is the “don’t trust Thai banks” brigade. In other words , those who can’t stump up 800,000 for a retirement extension.