@Tore ********
still wrong. A good example is Australians on a basic pension. They are not taxed on it in aus but would be taxed in Thailand. They would therefore be worse off. Also they might have been taxed (pre deposit) on their retirement savings (superannuation) in aus and not taxed again when they withdraw it in aus, but if they withdraw it in thailand, taxed. Just a vague example. Having a dta isnt the saving grace, its what the dta actually contains thats important.