Tunisia (Tunisia)
AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND THE REPUBLIC OF TUNISIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Article 1 PERSONAL SCOPE This 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, 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. The existing taxes to which the Agreement shall apply are : (a) in the case of Indonesia, the income tax imposed under the Undang-undang Pajak Penghasilan 1984 (Law No. 7 of 1983) (hereinafter referred to as “Indonesian tax”); (b) in the case of Tunisia : (i) the tax on business income (l’impôt sur les bénéfices industriels et commerciaux); (ii) the corporation tax (l’impôt sur les bénéfices des sociétés); (iii) the tax on income from non-commercial occupations (l’impôt sur les bénéfices des professions non- commerciales); (iv) the tax on wages and salaries (l’impôt sur les traitements et salaires); (v) the agricultural tax (l’impôt agricole); (vi) the tax on capital appreciation of immovable properties ( l impt sur les plus-values immobilires); (vii) the tax on income from debts, deposits, guarantees and current accounts (l’impôt sur le revenu des créances, dépôts, cautionnements et comptes courants) (IRC); (viii) the exceptional tax for solidarity (la contribution exceptionnelle de solidarité); (ix) the tax on income from transferable securities (l’impôt sur le revenu des valeurs mobilières); (x) the State personal levy (la contribution personelle d’Etat) (hereinafter referred to as “Tunisian tax”). The Agreement shall apply to any identical or substantially similar taxes, which are imposed after the date of signature of this 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 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 jurisdiction in accordance with international law; (ii) the term “Tunisia” used in a geographical sense, means the territory of the Tunisian Republic, including any area lying beyond the territorial waters of Tunisia which, under the law of Tunisia and in accordance with international law, is an area within which Tunisia may exercise rights in respect of the sea bed and its sub-soil and their natural resources; (b) the terms “a Contracting State” and “the other Contracting State” mean Tunisia or Indonesia, as the context requires; (c) the term “tax” means Indonesian tax or Tunisian tax, as the context requires; (d) the term “person” includes an inpidual, a company and any other body of persons; (e) the 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 “nationals” means: (i) all inpiduals possessing the nationality of a Contracting State; (ii) all legal persons, partnership and associations deriving their status as such from the laws in force in a 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: (i) in the case of Indonesia, the Minister of Finance or his authorized representative; (ii) in the case of Tunisia, the Minister of Finance or his authorized representative 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 head office, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State. 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 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 State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) iif 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