Under the DTA, royalty income paid from Thailand, to a UK tax resident is subject to withholding tax at source at the rate of 5% if such income is in relation to the use of, or the right to use and copyright of literary, artistic or scientific work. Withholding tax shall be imposed at the rate of 15% if the payment is in relation to the use of, or the right to use any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience…