Treaty between Ireland and Thailand – details

Details of the Ireland - Thailand Income Tax Treaty (2013), signed on 4 November 2013, have become available. The treaty was concluded in the English language. The treaty generally follows the OECD Model (2010).

The maximum rates of withholding tax are:

-	10% on dividends (article 10 of the treaty);
-	15 % on interest in general (article 11(2)(c) of the treaty), and 10% if the interest is benefici…