The Double Taxation Relief (Taxes on Income) (Thailand) Order 1981
Under the Convention with Thailand scheduled to this Order air transport profits, certain trading profits not arising through a permanent establishment and the salaries of temporary business visitors are, subject to certain conditions, to be taxed only in the country of the taxpayer's residence. Where an enterprise which is a resident of one country carries on business through a permanent establishment in the other, the profits of the enterprise which are attributable to that permanent establishment may be taxed in that other country.