The income and capital tax treaty between Ireland and Thailand entered into force on 11 March 2015. The treaty, signed 4 November 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers Irish income tax, corporation tax and capital gains tax, and covers Thai income tax and petroleum income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than...