Mesir (Egypt)
AGREMEENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE ARAB REPUBLIC OF EGYPT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME CHAPTER I SCOPE OF THE AGREEMENT Article 1 PERSONAL SCOPE The Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED 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. 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 amount of wages or salaries. The existing taxes to which the Agreement shall apply are in particular: (a) in the case of the Republic of Indonesia: the income tax imposed under the Undang-undang Pajak Penghasilan 1984 (Law Number 7 of 1983 as amended); (hereinafter referred to as “Indonesian tax”) (b) in the case of the Arab Republic of Egypt: (i) the tax on income derived from immovable property (including the agriculture land tax and the building of tax [sic]); (ii) the unified tax on income of inpiduals; (iii) the tax on corporation profits; (iv) the duty for the development of the financial resources of the state; (v) supplementary taxes imposed as percentage of taxes mentioned above, (hereinafter referred to as “Egyptian tax”). The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of agreement in addition to, or in place of the existing taxes. The competent authorities of the Contracting States shall notify each other of substantial changes which have been made in their respective taxation laws. CHAPTER II DEFINITIONS Article 3 GENERAL 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 sovereignty, sovereign rights or jurisdiction in accordance with international law; (ii) the term “Egypt” means the Arab Republic of Egypt, and when used in a geographical sense, the term “Egypt” includes: (a) the territory and seas thereof; and (b) the seabed and subsoil of the submarine areas adjacent to the cost thereof, but beyond the territorial sea, over which Egypt exercises sovereign rights, in accordance with international law, for the purpose of exploration for the exploitation of the natural resources of such area, but only to the extent that the person, property or activity to which the Agreement is being applied is connected with such exploration or exploitation; (b) the terms “a Contracting State” and “the other Contracting State” mean Egypt or Indonesia as the case may be; (c) the term “person” includes an inpidual, a company and any other body of persons; (d) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (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 State and an enterprise carried on by a resident of the other State; (f) the term “tax” means Indonesian tax or Egyptian tax as the context requires; (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 “competent authority” means: (i) in the case of Indonesia the Minister of Finance or his authorized representative; (ii) in the case of Egypt the Minister of Finance or his authorized representative; (i) the term “national” means: (i) any inpidual possessing the nationality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the law in force in a Contracting State. 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 4 RESIDENT 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 he shall be deemed to be a resident of the State of which he is a national; (d) if he is a national of both States or of neither of them the competent authorities of the Contracting States shall settle the question by mutual agreement. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident of the