Inggris (United Kingdom)
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS The Government of the Republic of Indonesia and the Government of the United Kingdom of Great Britain and Northern Ireland; DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains; HAVE AGREED AS FOLLOWS: Article 1PERSONAL SCOPE This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2TAXES COVERED 1. The taxes which are the subject of this Agreement are: (a) in the United Kingdom: (i) the income tax; (ii) the corporation tax, and (iii) the capital gains tax; (hereinafter referred to as “United Kingdom tax”); (b) in Indonesia: the income tax (Pajak Penghasilan 1984), and to the extent provided in such income tax, the company tax (Pajak Perseroan 1925), and the tax on interest, dividends and royalties (Pajak Atas Bunga, Dividen dan Royalty 1970); (hereinafter referred to as “Indonesian tax”). 2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of the taxes referred to in paragraph (1) of this Article. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws. Article 3GENERAL DEFINITIONS 1. In this Agreement, unless the context otherwise requires: (a) the term “United Kingdom of Great Britain and Northern Ireland” means the territory of Great Britain and Northern Ireland, including any maritime area situated beyond the territorial waters of the United Kingdom within which the United Kingdom of Great Britain and Northern Ireland may exercise rights with regard to the seabed and subsoil and the natural resources in accordance with international law; (b) the term “Indonesia” means the territory under the sovereignty of the Republic of Indonesia and such parts of the Continental Shelf and the adjacent seas, over which the Republic of Indonesia has sovereignty, sovereign rights as well as other rights in accordance with international law; (c) the term “national” means: (i) in relation to the United Kingdom, any British citizen or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the law in force in the United Kingdom; (ii) in relation to Indonesia, any individual possessing the nationality of Indonesia, and any juridical person created or organised under the laws of Indonesia and any organisation without juridical personality treated for the purposes of Indonesian tax as a juridical person created or organised under the laws of Indonesia; (d) the terms “a Contracting State” and “the other Contracting State” mean the United Kingdom or Indonesia as the context requires; (e) the term “person” comprises an individual, a company and any other body of persons, but subject to paragraph 2 of this Article does not include a partnership; (f) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (g) 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; (h) 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; (i) the term “competent authority” means, in the case of the United Kingdom the Commissioners of Inland Revenue or their authorised representative, and in the case of Indonesia the Minister of Finance or his authorised representative. 2. A partnership deriving its status from Indonesian law which is treated as a taxable unit under the law of Indonesia shall be treated as a person for the purposes of this Agreement. 3. As regards the application of this Agreement by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Agreement. Article 4FISCAL DOMICILE 1. For the purposes of this Agreement, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of similar nature. 2. Where by reason of the provisions of paragraph (1) of this Article an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests); (b) if the Contracting 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 Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph (1) of this