The link which is attached down below is the latest Double taxation agreement between Thailand and Singapore and the Word document is the previous version of DTA.
I want to know the changes by comparing the old one with the latest document provided for you.
I want you to conclude in the any format, but excel is preferred
this first column will be the Article.
second column will be the old clause and the third one will be the new clause.
For instance, I saw they add a small clause in the Article 6: Income from immovable property. You can just copy and paste the old clause-> “1. income from immovable property may be taxed in the Contracting State in which such property is situated” into the second column and then add a little note saying they also add income from agriculture or forestry.
Another good example, as you can see in both agreements, the article 10A in the current file is just added. Thus, you can just put 10A in the article column, leave the second column, and put the whole thing into the third column by just copy and paste (simple as that)
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