Austria
AGREEMENT BETWEENTHE GOVERNMENT OF THE REPUBLIC OF INDONESIAANDTHE GOVERNMENT OF THE REPUBLIC OF AUSTRIA FORTHE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL Article 1PERSONAL SCOPE This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2TAXES COVERED This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subpisions or local authorities, irrespective of the manner in which they are levied. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property. The existing taxes to which the Agreement shall apply are in particular: (a) in Indonesia : (i) the income tax imposed under the Undang-Undang Pajak Penghasilan 1984 (Law No. 7 of 1983) and to the extent — provided in such income tax law, the company tax imposed under the Ordonansi Pajak Perseroan 1925 (State Gazette No. 319 of 1925 as lastly amended by Law No. 8 of 1970) — and the tax imposed under the Undang-Undang Pajak atas Bunga, Dividen dan Royalty 1970 (Law No. 10 of 1970); (ii) the property tax imposed under the Undang-Undang Pajak Bumi dan Bangunan (Law No. 12 of 1985) (hereinafter referred to as “Indonesian Tax”); (b) in Austria: (i) the income tax (die Einkommensteuer); (ii) the corporation tax (die Körperschaftsteuer); (iii) the directors’ tax (die Aufsichtsratsabgabe); (iv) the capital tax (die Vermögensteuer); (v) the tax on property eluding death duties (die Abgabe von Vermögen, die der Erbschaftssteuer entzogen sind); (vi) the tax on commercial and industrial enterprises, including the tax levied on the sum of wages (die Gewerbesteuer einschliesslich der Lohnsummensteuer); (vii) the land tax (die Grundsteuer); (viii) the tax on agricultural and forestry enterprises (die Abgabe von land- und forstwirtschaftlichen Betrieben); (ix) the tax on the value of vacant plots (die Abgabe vom Bodenwert bei unbebauten Grundstücken) (hereinafter referred to as “Austrian tax”). The Agreement shall also apply to any identical or substantially similar taxes in income which are imposed after the date of signature of the Agreement in addition to, or in place of, those referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws. Article 3GENERAL DEFINITIONS For the purposes of this Agreement, unless the context otherwise requires: (a) (i) the term “Indonesia” comprises the territory of the Republic of Indonesia as defined in its laws and the adjacent areas over which the Republic of Indonesia has sovereign rights or jurisdictions in accordance with the provisions of the United Nations Convention on the Law of the Sea, 1982; (ii) the term “Austria” means the Republic of Austria; (b) the terms “a Contracting State” and “the other Contracting State” mean Indonesia or Austria, as the context requires; (c) the term “tax” means Indonesian tax or Austrian tax, as the context requires; (d) the term “person” includes an inpidual, a company and any other body of persons; (e) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean, respectively, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;e term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean, respectively, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (h) the term “national” means: (i) any inpidual possessing the nationality of a Contracting State; (ii) a legal person, partnership and association deriving its status as such from the laws in force in a Contracting State; (i) the term “competent authority” means: (i) in Indonesia:– the Minister of Finance or his authorized representative; (ii) in Austria– the Federal Minister of Finance. As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies. Article 4RESIDENT For the purpose of this Agreement, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. Where by reason of the provisions of paragraph 1 an inpidual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. Where by reason of the provisions of paragraph