@Todd ********
IAW the tax treaty, US government-sourced pensions are exempt from being taxed by Thailand. Other pensions may or may not be taxed in amounts remitted to Thailand, only subject to the double taxation factor. If the tax in the US is only 10% and the tax in Thailand is 15, then the remitter will owe Thailand the difference (5%). If the tax in the US is equal to, or more than the tax in Thailand, the remitter will owe Thailand nothing. It is not just simple matter of whether it is taxed in the US or not.