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                   Bilateral Tax Agreement is only effective 
                    with income Tax, which in Thailand covers Capital Gain Tax. 
                    To avoid income to be taxed on twice from two countries due 
                    to Residence Rule and Source Rule, Thailand has Double Taxation 
                    Agreement with following countries;  
                  
                  Norway, 
                    Denmark, German, France, Singapore, Netherlands, South Korea, 
                    Italy, Belgium, Pakistan, Britain and North Ireland, Indonesia, 
                    Malaysia, Philippines, Poland, Canada, Austria, Finland, India, 
                    Republic of China, Hungary, Japan, Australia, Sweden, Sri 
                    Lanka, Vietnam, Czechoslovakia, Israel, South Africa, Switzerland, 
                    Romania, United State, Laos, Moriches, Luxemburg, Bangladesh, 
                    Nepal, Spain, New Zealand, Uzbekistan 
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