Maroko (Marocco)
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF THE KINGDOM OF MOROCCO FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Republic of Indonesia and The Government of the Kingdom of Morocco, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. HAVE AGREED AS FOLLOWS: Article 1 PERSONS COVERED 1. This Agreement shall apply to persons who are residents of one or both of Contracting States. Article 2 TAXES COVERED 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subpisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises. 3. The existing taxes to which the Agreement shall apply are in particular: a) In the case of the Republic of Indonesia: (i) the income tax imposed under the Undang-undang Pajak Penghasilan 1984 (Law Number 7 of 1983 as amended) (hereinafter referred to as Indonesian taxes) b) In the case of the Kingdom of Morocco: (i) income tax; (ii) corporation tax; (hereinafter referred to as Moroccan taxes) 4. The Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the Agreement in addition to, or in place of, the existing taxes. 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 3 GENERAL DEFINITIONS 1. For the purposes of this Agreement, unless the context otherwise requires: a) the term Indonesia means the territory of the Republic of Indonesia as defined in its laws and part of continental shelves, the Exclusive Economic Zone and adjacent seas over which the Republic of Indonesia has sovereignty, sovereign right or jurisdiction in accordance with the 1982 United Nations Convention on the Law of the Sea; b) the term Morocco means the Kingdom of Morocco and, when used in geographical sense the term Morocco includes: (i) The territory of the Kingdom of Morocco, the territorial sea thereof; and (ii) The maritime areas beyond the territorial sea, including the seabed and subsoil thereof (continental shelf) and the exclusive economic zone over which Morocco exercises sovereign rights, in accordance with its domestic laws and international law, for the purpose of exploration and exploitation of the natural resources of such areas; c) the terms a Contracting State and the other Contracting State mean Morocco of Indonesia as the context requires; d) the term tax means Indonesian tax or Moroccan tax, as the context requires; e) the term person includes an inpidual, a company and any other body of persons; f) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; g) the term 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 national means: (i) any inpidual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; i) 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; j) The term competent authority means; (i) in the case of Indonesia, the Minister of Finance or his authorized representative. (ii) in the case of Morocco, the Minister of Finance or his authorized representative. 2. As regards the application of the Agreement by a Contracting State any term not defined shall, unless the context otherwise, requires, have the meaning which it has under the law of that Contracting State relating to the taxes which are the subject of this Agreement. Article 4 RESIDENT 1. For the purposes 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, and also includes that State and any political subpision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State. 2. Where by reason of the provisions of paragraph 1 an inpidual is a resident of both Contracting State, then his status shall be determined as follows: a) he shall be deemed to be a resident of a Contracting State in which he has a permanent home available to him, if he has a permanent home available to him in both Contracting State, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interest); 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 State or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; d) if he is a national of both Contracting State or of neither