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The first-time income tax treaty and protocol between Hong Kong and Thailand, signed on 7 September 2005, entered into force on 7 December 2005. The treaty generally applies from 1 January 2006 in Thailand and 1 April 2006 in Hong Kong

|Treaty Development|Hong Kong-Thailand
Hong Kong-Thailand

The maximum rates of withholding tax are:

-   10% on dividends;
-   15% on interest, in general; and 10% if the interest is beneficially owned by any financial institution, insurance company, or, supplier selling goods/services on credit in an arm's le…

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