67/1996 Coll.
The COMMUNICATION FROM the
Ministry of Foreign Affairs
Ministry of Foreign Affairs says that the 4 June. October 1994 was in
Jakarta signed an agreement between the Government of the Czech Republic and the Government
The Republic of Indonesia.
With the Treaty, its assent, Parliament of the Czech Republic and the President of the
Republic has ratified it.
The contract on the basis of its article 28, paragraph 2(a). 2 came into force on the date of
January 26, 1996.
Czech translation of the contract shall be published at the same time. In the English version
The contract can be consulted at the Ministry of Foreign Affairs and the Ministry of
Finance.
CONTRACT
between the Government of the Czech Republic and the Government of the Republic of Indonesia for the avoidance of
double taxation and prevent tax leakage in the field of taxes on income
The Government of the Czech Republic and the Government of the Republic of Indonesia,
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of
tax leakage in the field of taxes on income,
have agreed as follows:
Article 1
The person, to which the Treaty applies
This agreement shall apply to persons who have their domicile or registered office in the
one or both of the Contracting States (residents).
Article 2
The taxes to which the Agreement applies
1. this Agreement shall apply to taxes on income imposed on behalf of each
of the Contracting States, or of his lower administrative departments or local
authorities, whether it is a way of selecting any.
2. the following shall be regarded as taxes on income all taxes levied on the total
income or part of income, including taxes on profits from the disposal of movable
or immovable property, taxes on the total volume of wages or salaries
paid by enterprises.
3. The current tax, to which the Treaty applies are:
and) in Indonesia:
income tax, the Undang-undang Pajak by Penghasilan 1984
(Act No. 7 of 1983), excluding the tax paid under the contracts of
the share of the production, employment contracts and other similar contracts in the sector
extraction of oil and gas and other extractive industries; (hereinafter
known as "Indonesian tax");
(b)) in the Czech Republic:
(i) the income tax on natural persons;
(ii) the tax on income of legal persons;
(iii) tax on immovable property; (hereinafter referred to as "Czech tax").
4. this Agreement shall also apply to the taxes of the same or
of a similar kind, which will be stored after the signature of this agreement, in addition to
or instead of the current taxes. The competent authorities of the Contracting States to each other
communicate to the substantial changes that have been made in their respective
tax laws.
Article 3
General definition
1. In this agreement, if the link does not require a different interpretation:
and) the term "Czech Republic" refers to the Czech Republic;
(b)), the term "Indonesia" refers to the territory of the Republic of Indonesia, as is
as defined in its laws and the adjacent areas over which it exercises
Republic of Indonesia sovereign rights or jurisdiction in accordance with the
the provisions of the United Nations Convention on the law of the sea, 1982;
(c)) the expressions "one Contracting State" and "the other Contracting State" referred to in
the case of the Czech Republic or Indonesia;
(d)), the term "person" refers to a natural person, the company and any other
an Association of persons;
(e)), the expression "company" refers to any legal entity or
the rightholder which, for the purposes of taxation under the legal person;
(f) the terms "enterprise of one) of a Contracting State" and "enterprise of the other Contracting
State "under the circumstances, the undertaking operated by a resident of one
Contracting State or the undertaking run by resident of the other Contracting
State;
(g)), the term "national" means:
(i) any natural person who is a citizen of a Contracting
State;
(ii) any legal person, company or association established by the personal
According to the law in force in a Contracting State;
(h)), the term "international traffic" means any transport
undertaken by boat or aircraft, which are operated by an undertaking
one Contracting State, except when the ship or aircraft are
operated solely between places in the other Contracting State necessitated;
I) the term "competent authority" means:
(i) in the case of Indonesia the Minister of finance or his authorised representative;
(ii) in the case of the Czech Republic the Minister of Finance of the Czech Republic, or
his authorised representative.
2. Each expression, which is not otherwise defined will have for the application of this
the contract to the Contracting State the importance, which it under the law of that
the State, which regulates tax covered by this agreement, if the
the link does not require a different interpretation.
Article 4
A resident of the
1. for the purposes of this agreement, the term "resident of a Contracting State"
refers to any person who, under the law of that State, subject to the
This state taxation by reason of their residence, the permanent residence place
management, or any other similar criteria.
2. If the individual is in accordance with the provisions of paragraph 1 of the resident in
both of the Contracting States, its position will be determined in accordance with the
the following rules:
and) that this person is resident in the State in which the
has a permanent apartment; If he has a permanent apartment in both States, it is assumed that the
It is resident in the State, which has closer personal and economic
relations (Centre of vital interests);
(b)) if it cannot be determined where the State has this person Center
their vital interests, or if it does not have a permanent apartment in any of the States,
It is assumed that it is resident in the State in which it is usually
staying;
(c)) If this person usually resides in both States, or in any
of them, the competent authorities of the Contracting States shall adapt this question mutual
the agreement.
3. If a person other than a natural person is, under the provisions of paragraph 1,
a resident of both Contracting States, the competent authorities of the adjusted
States the question by mutual agreement.
Article 5
Permanent establishment
1. For the purposes of this Treaty, the expression "permanent establishment" means a permanent
equipment for the business, in which the undertaking in whole or part
their activity.
2. The term "permanent establishment" includes especially:
and instead of keeping);
(b)) race;
(c));
(d) a factory;)
e) a workshop;
(f)) mine, the site of diesel or gas, Quarry or any other place where
the benefits of natural resources.
3. The term "permanent establishment" also includes:
and construction, construction site,) the Assembly or installation project or supervisory
the activities associated with it, but only if this construction project, or
activities for more than 6 (six) months;
(b)) the provision of services, including consultancy services, by an undertaking
through its employees or other workers employed
This undertaking for such purpose, but only if activities of this
type (on the same or related project) insist on the territory of the
of the other Contracting State for one or more periods exceeding in the aggregate
more than 3 (three) months within any 12-month period.
4. Notwithstanding the preceding provisions of this article, it is assumed that
the term "permanent establishment" shall not include:
and) device, which is used only for storage or display of goods
belonging to the enterprise;
(b) the supply of goods belonging to the enterprise), which is kept only for the purpose of
storage or display;
(c) the supply of goods belonging to the enterprise), which is kept only for the purpose of
the processing of another undertaking;
d) durable equipment for the business, which is kept only for the purpose of
purchase of goods, or collecting information for the enterprise;
e) durable equipment for the business, which is maintained for the purpose of advertising,
the provision of information, scientific research or similar activities which
for the enterprise a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than
independent representative, to whom paragraph 7 applies-is acting in a
a Contracting State on behalf of the enterprise of the other Contracting State and has available
and usually uses the power of Attorney, which allows her to enter into contracts on behalf of the
undertaking, it shall be deemed that the enterprise has a permanent establishment in this
State in relation to all activities that the person performs for the company,
When the activities of such person are limited to the activities referred to in paragraph
4, which, if carried out through permanent
the device should neither constitute the existence of a permanent establishment under the provisions of
of this paragraph.
6. It is considered that an insurance undertaking of one Contracting State, other than
in cases of znovupojištění, has a permanent establishment in the other Contracting State,
If the collected premiums in that other State or insures risks here
placed through its employee or representative who is not
independent representative within the meaning of paragraph 7.
7. It is considered that the undertaking of a single State does not have a permanent
place of business in a Contracting State, if in this latter State performs its
working through a broker, General Agent, or other
independent representative, provided that such persons are acting in the framework of its
the proper operation. However, when the activities of such an agent are exercised
wholly or mainly for the enterprise, this will not be considered for representative
an independent within the meaning of this paragraph.
8. the fact that a company which is a resident of one Contracting
the State controls the company, or is controlled by a company which is a
a resident in the other Contracting State, or which carries out his
activity (whether through a permanent establishment or otherwise), it does not make herself
about myself from any of this company a permanent establishment of the other
the company.
Article 6
Income from immovable property
1. Income from immovable property including income from agriculture and forestry
may be taxed in the Contracting State in which the assets are
located.
2.
and) the term "immovable property" is subject to the provisions of subparagraphs (b) and (c)))
defined in accordance with the law of the Contracting State in which the
the property is located.
(b)), the term "immovable property" includes in any case accessories
immovable property, alive and dead inventory used in agriculture and
forestry, rights to which the provisions of civil law
relating to immovable property, the delights of immovable property and rights
on the variable or fixed salaries for grit or přivolení to the grit
mineral deposits, sources and other natural resources.
c) ships and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to the income from the direct use, letting
or any other manner of use of the immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable
the assets of the undertaking and on income from immovable property used for the performance of
an independent profession.
Article 7
The profits of enterprises
1. Profits of an undertaking of a single State is subject to tax only in that
State if the undertaking does not operate in the other Contracting State
through the permanent establishment, which is located there. If
the enterprise carries out its activities in this way, they can be business profits
taxed in that other State, but only to the extent that it is
can be attributed to:
This permanent establishment);
(b)) the sale of goods in this second State of the same or similar type
as goods sold through that permanent establishment; or
(c) the business activities carried out by the other) in this second State
the same or similar kind as activities carried out by
This permanent establishment.
2. If an enterprise of one Contracting State carries on its activities in
the other Contracting State through a permanent establishment located there,
attach, subject to the provisions of paragraph 3, in each Contracting State
This permanent establishment profits which could occur if the
as a separate enterprise engaged in the same or similar activities
the same or similar conditions and completely independently of the undertaking, which is
a permanent establishment.
3. when calculating the profits of the permanent establishment shall be allowed to deduct the costs of
the firm spent on the objectives pursued by the permanent establishment, including
expenses management and general administrative expenses so incurred, whether
incurred in the State in which the permanent establishment is situated or elsewhere.
However, such a deduction shall not be authorised for the amounts, if any,
paid (otherwise than against the reimbursement of actual expenses) by the Permanent
the establishment of the headquarters of the undertaking or the other from its offices in the form of
licence fees or other similar payments as compensation for the use of the
of patents or other rights, or in the form of commissions for the separately supplied
services or for the control of the service or, except in the cases of banking institutions,
in the form of interest on money borrowed to a permanent establishment. Similarly,
into account in determining the profits of a permanent establishment of the amounts charged (otherwise than
against reimbursement of actual expenses) of the permanent establishment of the enterprise headquarters
or other of its offices in the form of royalties, or other
similar payments to compensate for the use of patents or other rights, or in the
the form of commissions for services rendered or separately for the control of the service or,
except in cases of Bank institutions, in the form of interest on the money borrowed
the headquarters of the undertaking or any other of its offices.
4. If in a Contracting State to provide for the normal profits, which
to be attributed to a permanent establishment on the basis of allocation of the total
the profits of the enterprise to its various parts, does not preclude the provisions of paragraph 2, to
This Contracting State the profits to be taxed, this normal
the Division; the method of distribution of profits must, however, be such that the
the result was in accordance with the principles laid down in this article.
5. A permanent establishment is nepřičtou no gains on the basis of the fact that
only buy goods for the headquarters of the company.
6. The profits to be attributed to a permanent establishment, for the purpose of
the preceding paragraphs shall each year, in the same way, if the
There are sufficient grounds for a different procedure.
7. where profits include revenue, dealt with separately in the
the other articles of this agreement, the provisions of those articles shall not affect the
the provisions of this article.
Article 8
Shipping and air transport
1. Profits of an undertaking of one Contracting State from the operation of ships or
aircraft in international traffic shall be subject to tax only in that State.
2. The provisions of paragraph 1 shall also apply to profits from the participation in the pool,
a joint venture or international operating organization.
Article 9
Associated enterprises
If
and the firm one) of a Contracting State participates directly or indirectly in the
the management, control or capital of an undertaking, the other Contracting State, or
(b)) the same persons directly or indirectly involved in the management, control or
the assets of the undertaking and the undertaking of one Contracting State in the other Contracting
the State,
and if in these cases are both enterprises in their commercial or
financial relations are bound by terms that agree or they were
stored and which differ from those which would have been agreed between the
companies independent, can any profits which would, but for those
the conditions were docíleny one of the businesses, but due to these
the conditions of the docíleny not, be included in the profits of that enterprise and
subsequently taxed.
Article 10
Dividends
1. Dividends paid by a company which is resident in the same
Contracting State, to a person who is resident in the other Contracting State,
may be taxed in that other Contracting State.
2. However, such dividends may also be taxed in the Contracting State, in the
which is a company that is paid, a resident, and according to the laws
legislation of that State, but if the recipient is the beneficial owner
dividends, the tax thus determined shall not exceed:
and) 10% of the gross amount of dividends if the beneficial owner is
company (other than a personal company), which directly owns at least 20
% assets of the company paying the dividends;
b) 15% of the gross amount of dividends in all other cases.
The competent authorities of the Contracting States shall lay down by mutual agreement the way
the application of these restrictions.
3. The provisions of paragraph 2 shall not affect the taxation of the company on the profits out of the
which the dividends are paid.
4. The term "dividends" as used in this article, refers to income from shares
or other rights, with the exception of the claims, with a share of the profits, as well as
revenue from the company's rights under the tax legislation of the State
where is the company that rozdílí profit, residence, built on the
shall be assimilated to income from shares.
5. The provisions of paragraph 2 shall not apply if the beneficial owner of
the dividend, which is resident in a Contracting State, carries on in the
the second Contracting State, in which the resident company paying
dividends, industrial or commercial activity through a fixed
the establishment, which is located there, or performs in that other State
independent of the profession through a permanent base located there, and
If the participation, for which the dividends paid, actually binds to the
This permanent establishment or that fixed base. In this case,
the provisions of article 7 or article 14, depending on what kind of case
It is.
6. Where a company which is resident in one Contracting State,
achieves profits or income from the other Contracting State,
the second State to tax dividends paid by the company, unless such
dividends are paid to a resident of the other State, or that the participation,
for which the dividends paid, actually belongs to the permanent establishment
or a permanent base, which is located in the latter State, nor
to submit to the retained profits of the company profits tax, and
When dividends paid or the undistributed profits wholly or pozůstávají
partly of profits or income realised in the latter State.
7. Where a company which is resident in one Contracting State has
a permanent establishment in the other Contracting State, the profits of that permanent establishment
may be, regardless of any other provisions of this Treaty
subject to the additional tax in that other State in accordance with its laws and
the legislation, however, this additional tax imposed shall not exceed 12.5% of the amount
such profits after deduction of income tax and other taxes from the income
going from them in this second State.
8. The provisions of paragraph 7 of this article shall not affect the provisions of
contained in any cooperative contracts (or any
other similar contracts) relating to the oil and mining industry
natural gas or other extractive industry.
Article 11
Interest
1. the interest having a source in one Contracting State, which receives a resident
the other Contracting State, may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State, in the
which are the source, under the legislation of that State, but if the
the recipient is the beneficial owner of the interest, the tax so imposed shall not exceed
12.5% of the gross amount of the interest.
The competent authorities of the Contracting States shall lay down by mutual agreement the way
the application of this restriction.
3. Notwithstanding the provisions of paragraph 2 interest that they have in one source
a Contracting State and which is receiving the Government of the other Contracting State including
the local authorities of this State, the Central Bank or any other
a financial institution controlled by the Government, will be exempted from taxation
in the first mentioned State.
4. For the purposes of paragraph 3, the terms "the Central Bank" and "financial institution
controlled by the Government "mean:
and in the case of Indonesia):
(i) "Bank Indonesia (Central Bank of Indonesia);
(ii) other financial Institute, whose assets fully own the Government, Indonesia
on which the Governments of the Contracting States shall agree on an occasional basis.
(b)) in the case of the Czech Republic:
(i) the Czech National Bank (Central Bank of the Czech Republic);
(ii) other financial Institute, whose assets the Government fully owns the Czech
of the Republic, to which the Governments of the Contracting States shall agree on an occasional basis.
5. The term "interest" as used in this article, refers to income from debt claims
any kind of secured and non-secured lien on the
the property or having or not the right to participate in profits
of the debtor, and in particular, income from government securities and income from
bonds or debentures, including premiums and prizes associated with these
securities, bonds or debentures, as well as revenue, similar to
income from money lent by the tax legislation of the State where income
arises.
6. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of
interest, which is resident in one Contracting State, carries on in the other
the Contracting State in which they have interest, the source of industrial or commercial
activity through a fixed establishment which is located there, or
independent of the profession through a permanent base there and
If the claim from which the interest is paid, is actually binds to the
This permanent establishment or that fixed base. In this case,
the provisions of article 7 or article 14, depending on what kind of case
It is.
7. It is anticipated that interest to the source in one Contracting State,
If the payer is that State itself, a local authority or a resident of this
State. If, however, the person paying the interest, whether he is a resident of a Contracting State
or not, has in a Contracting State a permanent establishment or a permanent base in the
the context of the debt occurred, of which the interest is paid, and these
interest shall be charged to such permanent establishment or a permanent base, then
the source of such interest will be considered by the State in which the permanent establishment
or permanent base is located.
8. If the amount of interest that are relevant to the claim, which are
paid exceeds the due to the special relationship between the
the payer and the beneficial owner of the interest, or that one or the other keeps the
with a third party, the amount which would have been had given the payer with the actual
owner, if it wasn't for such relationship, the provisions of this
article just on this latter amount. The amount of the remuneration, which
beyond, in this case, will be taxed in accordance with the legislation of each
a Contracting State with regard to the other provisions of this Treaty.
Article 12
License fees
1. Royalty source in one Contracting State, paid
resident of the other Contracting State, may be taxed in that other
State.
2. However, such royalties may also be taxed in the Contracting
the State, which is the source of, and in accordance with the law
in this State, but if the recipient is the beneficial owner of the license
the fees, the amount of tax thus determined shall not exceed 12.5% of the gross amount of
license fees. The competent authorities of the Contracting States shall adjust the mutual
Agreement, the method of application of this limitation.
3. The term "royalties" as used in this article, refers to payments
of any kind received as a compensation for the use of, or the right to use
any copyright of literary, artistic or scientific
workpiece including cinematograph films and films or tapes for radio
and television broadcasting, any patent, trade mark, design,
model, plan, secret formula or process, or for the use of, or
right to use, industrial, commercial or scientific equipment, or for
information relating to experience gained in the field of industrial,
commercial or scientific.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of
royalties, who is resident in one Contracting State,
exercised in the other Contracting State in which the royalties
source, industrial or commercial activity through a fixed
the establishment, which is located there, or performs independent professions
through a permanent base located there, and if a right or
the assets that give rise to the license fees actually bind to the
This permanent establishment) or a permanent base or to
(b) business activities referred to) under the letter c), paragraph 1 article
7.
In this case, the provisions of article 7 or article 14, as
of this, about what matters.
5. It is assumed that the licence fees have a source in a Contracting State,
If the payer is that State itself, its lower administrative department, local
authority or a resident of that State. However, if the payer of royalty
the charges, whether or not resident in a Contracting State, has in the
a Contracting State a permanent establishment or a permanent base in connection with which
established the obligation to pay the license fees, which shall be charged to the Permanent
the establishment or permanent base, it is assumed that these license
the fees have a source in the Contracting State in which the permanent establishment
or permanent base is located.
6. If the amount of license fees that apply to the use,
the right or information for which they are paid, exceeds the due
the special relationship between the payer and the beneficial owner or
that one and the other with a third party, the amount which would have been
scheme of the Bill is the beneficial owner, if it wasn't for such relations,
the provisions of this article shall apply only to the latter
amount. The amount of the salaries that it exceeds, in this case will be taxed
According to the legislation of each Contracting State, taking into account
other provisions of this Treaty.
Article 13
Profits from the disposal of assets
1. Gains from the alienation of immovable property referred to in paragraph 2 of article 6
may be taxed in the Contracting State in which such real estate
the property is located.
2. Gains from the alienation of movable property forming part of the operational assets
the permanent establishment which an enterprise of one Contracting State has in the other
Contracting State or movable property, which belongs to the permanent base
the resident of one Contracting State has in the other Contracting State to the
the performance of an independent profession, including such profits realised from
alienation of such a permanent establishment (alone or together with the whole enterprise)
or such a permanent base, may be taxed in that other State.
3. Gains arising to the resident company of a single State from the alienation of aircraft
or ships engaged in international traffic, or movable property,
that serves the operation of those aircraft or boats, shall be subject to taxation only
in this State.
4. Gains from the alienation of property, other than that referred to in the previous
paragraphs, shall be subject to taxation in the Contracting State in which the alienator
resident.
Article 14
Independent of the profession
1. the income, which a resident of one Contracting State receives from the independent
the profession or other independent activities of a similar character, shall be subject to
tax only in this State, if not regularly available to the Permanent
place of business in that other Contracting State for the purpose of carrying out its
activities or if it is not present in this second State after one or
more period not exceeding in total 91 days in any tax year.
If they have a permanent base or is staying in this second
State for one or more periods, as has been mentioned above, may be receiving
taxed in that other State, but only the portion attributable to this
the permanent base or derived from this second State during the
one or more periods.
2. The expression "independent profession" includes especially independent activity
scientific, literary, artistic, educational or teaching, as well as
separate the activities of doctors, engineers, lawyers, dentists, architects and
accounting experts.
Article 15
Employment
1. a salaries, wages and other similar remuneration, which a resident of one of the Contracting
the State is receiving due to employment, shall, subject to the provisions of the
articles 16, 18, 19 and 20 of taxation only in that State unless the employment is not
exercised in the other Contracting State. If there is a job to be exercised,
the rewards can be received for them taxed in that other State.
2. Remuneration which a resident of a Contracting State shall receive due
employment exercised in the other Contracting State, shall be subject to whatever
the provisions of paragraph 1, the tax only in the first mentioned State, if:
and the recipient is resident in) the second State for one or more periods, which
shall not exceed in the aggregate 183 days in any 12-month period, and
(b)) the rewards are paid by the employer or employers, who
is not resident in the other State, and
(c)) do not go to the debit rewards, a permanent establishment or a permanent base, which has
employer in the second State.
3. Notwithstanding the preceding provisions of this article remuneration received from
reason of employment exercised aboard a ship or aircraft in
international traffic operated by an undertaking of a single State
subject to taxation in that State.
Article 16
Royalties
Royalties and other similar rewards, which a resident of a Contracting State
he receives as a member of the Board of directors or any similar body of a company,
which is resident in the other Contracting State, may be taxed in this
the second State.
Article 17
Artists and athletes
1. the revenue that they receive in public acting as artists
Theatre, film, radio or television artists, and musicians, and
who receive the athletes personally carried out activities, may be without
regardless of the provisions of articles 14 and 15, be taxed in the Contracting State in which the
These activities are carried out.
2. If the income from the activities carried out by the artist personally, or
sportsman, artists or athletes do this himself, but other
the person may be those revenues regardless of the provisions of articles 7, 14 and 15
taxed in the Contracting State in which the artist or athlete exercised
their activity.
3. the revenue of the activities as defined in paragraph 1, carried out under the
cultural agreement or exchanges between the Contracting States shall, regardless of the
the provisions of paragraphs 1 and 2 shall be exempt from tax in a Contracting State, in the
where are these activities are carried out, if the visit to that State is
wholly or partly paid from the funds of the other Contracting State, local
the authority or a public institution in this State.
Article 18
Public function
1.
and, other than Remuneration) pension, paid by a Contracting State or one
the local authority of that State, of a natural person for services prokazované this
State or local authority, are subject to tax only in that State.
(b) However, Such remuneration shall be subject to) the taxation of only the second Contracting State,
If the services are demonstrated in this State and any natural person who
It is a resident of this State:
(i) is a national of that State, or
(ii) did not become a resident of this State only because of the provision of
These services.
2.
and Pensions paid to) either directly or from the funds, which has set up a
Contracting State or local authority of that State, of a natural person for services
proven that State or local authority, shall be subject to taxation only in
This state.
(b) However, Such pension shall be subject to) the taxation of only the second Contracting State,
If the individual is a resident of, and a national of that
the second State.
3. The provisions of articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services
proven in the context of the industrial or commercial activities carried out by the
any Contracting State or local authority of that State.
Article 19
Pension
1. Pensions and other similar salaries paid resident of one of the Contracting
the State of the resources in the other Contracting State for the previous employment or
services in the latter Contracting State, and any annuity paid to
This resident company of such resources may be subject to the provisions of the
paragraph 2 of article 1 in the latter State.
2. The term "annuity" means a specified amount payable in the
dates for life or during a specified or exactly
určitelného period on the basis of the commitment to the payment of a refund
for matching and full value in cash or money ocenitelnou.
Article 20
Students, professors and researchers
1. Payments which a student or an apprentice who is or was immediately
prior to his arrival in one Contracting State a resident of the second
a Contracting State and who is staying in the first mentioned State solely for the
the purpose of study or training, receives for the payment of the cost of food, study
or training, shall not be taxed in that State, provided that such
payments are paid to him from sources outside that State.
2. A Student at a university or other Institute of higher education in one
Contracting State or the apprentice, who is staying in the other Contracting State after
one or more periods not exceeding 183 days within any
the 12-month period, and that is, or immediately before a
the visit was the first resident in that State, will not be taxed in the other
a Contracting State from the remuneration for services rendered in that other State for the
provided that these services are carried out in the context of its
studying or training and the remuneration constitutes earnings necessary for his
the necessary nutrition.
3. Reward, you will receive a resident of one Contracting State for implementation of the
research or for teaching during a period of temporary residence not exceeding two
years at a University, Research Institute or other institution for higher
education recognized by the Government in the other Contracting State, shall not be subject to taxation in the
This Contracting State.
Article 21
Other revenue
The income of the person who is resident in one Contracting State which are not
explicitly mentioned in the previous articles of this Treaty, shall be subject to taxation
only in this State, except in those cases where such income derives from
sources in the second State which may also be taxed in the latter
State.
Article 22
The exclusion of double taxation
1. In Indonesia, double taxation shall be avoided as follows:
If a resident of Indonesia receives income from the Czech Republic, which can
be taxed in the Czech Republic in accordance with the provisions of this Treaty,
will be allowed, the amount of tax due from the Czech income was
included on the Indonesian tax resident company saved this. Incorporated by the amount
However, shall not exceed that part of the Indonesian tax that pertain to such income.
2. In the Czech Republic, double taxation will be avoided in the following
way:
Czech Republic can save taxes its residents include
the base from which such taxes are imposed, the revenue that can be
in accordance with the provisions of the articles of this Treaty also taxed in Indonesia, but the
allows to reduce the amount of tax calculated on the basis of the amount of such
equal to the tax paid in Indonesia. The amount of tax to be reduced,
However, such part shall not exceed the Czech tax calculated prior to its reduction,
that fairly falls on revenue that may be according to the provisions of this
the contract taxed in Indonesia.
Article 23
Prohibition of discrimination
1. nationals of one Contracting State shall not be subjected in the
the second Contracting State to any taxation or duties associated with him,
that are different or more troubling than the taxation and connected with it obligations,
which are or may be subjected to the nationals of the other
of the State in the same circumstances.
2. the taxation on a permanent establishment which an enterprise of one, a Contracting State has in the
the second Contracting State, it will not be more detrimental in this second State than
This second state taxation of enterprises, which carry out the same activity.
This provision shall be construed as a commitment to a single State,
to residents of the other Contracting State admitted personal credits, discounts and
tax reductions due to personal or family obligations, which
He admits to its own residents.
3. the undertaking of one of the Contracting State of which the property is completely or partly,
directly or indirectly owned or controlled by the person or persons who
they are resident in the other Contracting State, shall not be subjected in the first
the said Contracting State to any taxation or duties with him
United, which are different or more troubling than the taxation and connected with it
the obligations to which they are or may be subjected to other similar
the former State enterprises.
4. The term "taxation" as used in this article means taxes covered
covered by this contract.
Article 24
Resolving cases by agreement
1. where a resident of a Contracting State considers that the measures
one or both of the Contracting States result or will result for him in taxation,
that is not in accordance with this agreement, it may, independently of the provisions
resource, which provides a national law of those States,
present your case to the competent authority of the Contracting State of which he is
resident.
2. the competent authority will try to consider the objection will be considered
justified and if it is not itself able to find a satisfactory solution, to resolve the
the case of the agreement with the competent authority of the other Contracting State, so that the
avoid taxation which is not in conformity with this agreement.
3. the competent authorities of the Contracting States shall endeavour to resolve by agreement
problems or concerns that may arise in the interpretation or
the application of this Treaty. They may also consult together for the purpose of
Elimination of double taxation in cases not covered by the Treaty.
4. the competent authorities of the Contracting States may come in direct contact with the purpose of
reaching an agreement in the sense of the preceding paragraphs. If oral
Exchange of views appears useful for the achievement of the agreement, the Exchange
of views to take place through a Commission consisting of representatives of the
the competent authorities of the Contracting States.
Article 25
The exchange of information
1. the competent authorities of the Contracting States shall exchange the information necessary
for the application of the provisions of this Treaty or national legislation
the laws of the Contracting States shall apply to the taxes which are the subject
This Treaty, if the tax is in compliance with this agreement. All
information thus exchanged will be kept confidential and will not be communicated to the
to any persons or authorities, including courts, other than those that are
dealing with vyměřováním, collection, enforcement or criminal prosecution in the
things taxes covered by this agreement.
2. The provisions of paragraph 1 shall not in any way be interpreted so that the
a Contracting State the obligation to impose:
and perform administrative measures) that would violate the law or
administrative practice of a Contracting State;
(b)) to divulge information which could not be obtained on the basis of the legal
regulations or in a normal administrative procedure of this or of the other State;
(c)) to communicate the information that would have revealed the commercial, corporate, industrial,
commercial or professional secret or trade process, or information,
the communication would be contrary to public policy.
Article 26
Diplomats and consular officials
No provision of this Agreement shall not affect the tax privileges, which
It is for diplomats or consular officials under the General rules of
of international law or under the provisions of special agreements.
Article 27
Miscellaneous provisions
The provisions of this Agreement shall not be construed so as to restrict any
manner any exception, exemption, deduction, credit, or other
relief that has been or will be awarded:
and according to the laws of a Contracting) state that determine the tax imposed
that State, or
(b)) on the basis of special agreements on taxation in connection with the
Economic and technical cooperation between the Contracting States.
Article 28
Entry into force of the
1. the Governments of the Contracting States shall notify each other that they were satisfied the constitutional
the requirements for the entry into force of the Treaty.
2. the contract shall enter into force on the day of the later notification, which
referred to in paragraph 1 and its provisions shall take effect:
and) with regard to taxes withheld at source, to amounts received from 1.
January or later in the calendar year following the year in which the
The Treaty enters into force;
(b)) in respect of other taxes on income, for taxes chargeable for any tax
year starting 1. January or later in the calendar year following the
the year in which the Agreement enters into force.
Article 29
Notice of termination
This agreement will remain in force until denounced by one of the
of the Contracting States. Any Contracting State may withdraw from the Contract in writing
through diplomatic channels, at least six months before the end of each
the calendar year beginning after the expiry of five years from the date of entry into
force of this Treaty. In this case, the contract will cease to apply:
and) with regard to taxes withheld at source, on amounts paid to the 1.
January or later in the calendar year following the year in which the
given notice of termination;
(b)) in respect of other taxes on income, for taxes chargeable for any tax
year starting on 1 July. January or later in the calendar year following the
the year in which the notice of termination has been given.
On the evidence of subscribers, duly authorised thereto, have signed this Treaty.
Done in duplicate at Jakarta on 4 July 2003. October 1994 in English
the language.
For the Government of the Czech Republic:
Václav Klaus in r.
For the Government of the Republic of Indonesia:
Soesilo Soedarman in r.
PROTOCOL
The Treaty between the Government of the Czech Republic and the Government of the Republic of Indonesia
avoidance of double taxation
At the signing of this agreement, the undersigned agree:
Article 7 (1). 1 (a). (c)):
When calculating the taxable income of the enterprise in accordance with article 7 (2). 1 (a). (c))
profits from the activities referred to in article 5 (3). 3 (b). and) and added
the existing permanent establishment, only when these activities meet the
matching the time a test for each individual project.
For the Government of the Czech Republic:
Václav Klaus in r.
For the Government of the Republic of Indonesia:
Soesilo Soedarman in r.
