Approving The Agreement Between The Portuguese Republic And The Republic Of Indonesia For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income, Signed At Lisbon, On 9 July 2003.

Original Language Title: Aprova o Acordo entre a República Portuguesa e a República da Indonésia para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em matéria de Impostos sobre o rendimento, assinado em Lisboa, em 9 de Julho de 2003.

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Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c316776644756346447397a4c334277636a49344c5667755a47396a&fich=ppr28-X.doc&Inline=false

MOTION for a RESOLUTION paragraph 28/X whereas in the visit of his Excellency the Minister for Foreign Affairs of the Republic of Indonesia in Lisbon, made the 9 July 2003, the representatives of the Portuguese Republic and the Republic of Indonesia signed an agreement for the avoidance of double taxation and the prevention of Fiscal evasion with respect to taxes on income; Aware that this agreement will allow fundamentally avoid double taxation of different categories of income earned by residents in any of the Contracting States; Given that establishes rules that circumscribe the jurisdiction of each State tax to tax incomes, particularly those derived from real estate, business activities, dividends, interest, royalties, income from employment and pensions; Whereas your entry into force will contribute to creating a more stable and transparent fiscal framework for investors of both States and to that extent influence positively the development of capital flows; So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following resolution: Approving the agreement between the Portuguese Republic and the Republic of Indonesia for the avoidance of double taxation and the prevention of Fiscal evasion with respect to taxes on income, signed at Lisbon, on 9 July 2003 , whose text, authenticated version in Portuguese, Indonesian and English, if published in the annex.

Seen and approved by the Council of Ministers of 17 November 2005 Prime Minister the Minister of Parliamentary Affairs Minister Presidency AGREEMENT BETWEEN the Portuguese Republic and the Republic of INDONESIA for the avoidance of double taxation and the prevention of FISCAL evasion with respect to taxes on income the Portuguese Republic and the Republic of Indonesia, 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 this Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2 TAXES COVERED 1. This agreement shall apply to taxes on income imposed on behalf of a Contracting State, a political or administrative subdivision or your local authority, irrespective of the manner in which the your perception.

2. There shall be regarded as taxes on income taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises.

3. The existing taxes to which this Agreement shall apply are in particular: a) in the case of the Portuguese Republic: (i) the personal income tax-IRS; (ii) the corporate income tax – IRC; (iii) additional municipal tax on IRC-Spills;

(hereinafter referred to as «Portuguese tax»);

b) in the case of the Republic of Indonesia: (i) the income tax;

(hereinafter referred to as the «Indonesia tax»).

4. The agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the agreement in addition to the current or to replace them. The competent authorities of the Contracting States shall communicate to each other the important changes introduced in the respective tax laws.

Article 3 GENERAL DEFINITIONS 1. For the purposes of this agreement, unless the context otherwise requires: a the term «Portugal») comprises the territory of the Portuguese Republic situated in the European continent, the archipelagoes of Azores and Madeira, the respective territorial sea and other zones where, in accordance with the laws of Portugal and international law, the Portuguese Republic has jurisdiction or sovereign rights with respect to the exploration and exploitation of the natural resources of the seabed and subsoil, and of the overlying waters;

b) the term ' Indonesia ' includes the territory of the Republic of Indonesia as defined in its legislation, and the areas of the continental shelf and adjacent waters in respect of which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordance with international law;

(c)) the terms «a Contracting State» and «the other Contracting State» mean Portugal or Indonesia, as the context requires;

(d)) the term «person» includes an individual, a company and any other group of people;

and) the term «company» means any body corporate or any entity 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 «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 respect of Portugal: the Minister of finance, the Director-General of taxes or their authorized representatives; (ii) in respect of Indonesia: the Minister of finance or the your authorized representative;

I) the term «national» means: (i) a natural person which has the nationality of a Contracting State; (ii) a legal person, partnership or association deriving its status as such with the legislation in force in a Contracting State.

2. as regards the implementation of the agreement, at a given time, by a Contracting State, any term not otherwise defined shall have, unless the context otherwise requires, the meaning is assigned at that time under the law of that State governing the taxes to which the agreement applies, the resulting interpretation of this legislation the tax consequence of other laws of that State. 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 to your home, to your residence, place of management or any other criterion of a similar nature, and also includes that State and its political or administrative subdivisions or local authorities. However, this term does not include any person who is subject to tax in that State in respect only of income sources located in that State.

2. where, by virtue of the provisions of paragraph 1, an individual is a resident of both Contracting States, the situation will be resolved as follows: a) shall be deemed to be a resident only of the State in which he has a permanent home available to your; If you have a permanent home at your disposal in both States, he shall be deemed to be a resident only of the State with which are narrower personal and economic relations (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 your State, he shall be deemed to be a resident only 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 only of the State of which he is a national;

d) If is a national of both States or of neither of them, the national competent authorities of the Contracting States will resolve the case by mutual agreement.

3. When, in virtue of the provisions of paragraph 1, a person other than a natural person, is a resident of both Contracting States, he shall be deemed to be a resident only of the State in which is situated the your effective management.

Article 5 PERMANENT ESTABLISHMENT 1. For the purposes of this agreement, the term ' permanent establishment ' means a fixed installation, through which the company carries out all or part of your activity.

2. the term «permanent establishment» includes, in particular: a) a place of management; b) A branch; c) an Office; d) a factory; e) a workshop; f) A warehouse or premises used as a sales post; g) a farm or plantation; h) A mine, an oil or gas well, a quarry or any other place of extraction of natural resources; I) A drilling rig or ship used for the exploration for operating or exploitation of natural resources.

3. the term «permanent establishment» includes: a) a place or a construction site, a project of construction, installation or Assembly, as well as related oversight activities, but only when your duration extends for a period exceeding 6 months;

(b)) the provision of services, including consultancy services, by an enterprise through employees or other personnel hired by the company for this purpose, but only where activities of that nature if prolonged (in respect of the same or a connected project) within the territory of the country for a period or periods aggregating more than 183 days in any period of 12 months.

4. Notwithstanding the preceding provisions of this article, the term «permanent establishment» does not cover: a) The premises used solely for the purpose of storage, display or delivery goods or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise, solely for the purpose of storage, display or delivery;

c) A stock of goods or merchandise belonging to the enterprise, solely for processing by another enterprise;

d) A fixed installation, maintained solely to purchase goods or goods or gather information for the company;

and A fixed installation, maintained) solely to exercise, for the enterprise, any other activity of a preparatory or auxiliary character;

f) A fixed installation, maintained solely for any combination of activities mentioned in subparagraphs (a))), since the set of fixed installation resulting from this combination is of a preparatory or auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status, to whom paragraph 6 applies-is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State, the power to conclude contracts on behalf of the company, it is assumed that this company has a permanent establishment in that State in respect of any activities which that person performs for the company unless the activities of such person are limited to those listed in paragraph 4 which, if they were carried out through a fixed installation, would not consider this fixed installation as a fixed establishment, in accordance with the provisions of that paragraph.

6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on your business in that State through a broker, General Commission agent or any other agent of an independent status, provided that such persons are acting within your normal activity.

7. The fact that a company which is a resident of a Contracting State control or be controlled by a company which is a resident of the other Contracting State, or which carries on business in that other state your (whether through a permanent establishment or otherwise) is not, by itself, enough to make either of these societies permanent establishment of the other.

Article 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2. the term «immovable property» shall have the meaning is assigned by the law of the Contracting State in which such goods are located. The term shall accessories, livestock and equipment used in agriculture and forestry, rights to which the provisions of private law relating to immovable property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right of exploitation of the work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.

3. The provision of paragraph 1 shall apply to income derived from the direct use, letting or any other form of use of immovable property.


4. The provisions of paragraphs 1 and 3 shall also apply to income from a real estate company and real estate income used for the exercise of independent professions.

5. The foregoing provisions shall also apply to income derived from movable property, or income derived from services rendered in connection with the use or the granting of the use of real estate, which, according to the tax law of the Contracting State in which such assets are located, are assimilated to income derived from real estate.

Article 7 CORPORATE EARNINGS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on your activity in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on your activity in this way, their profits may be taxed in the other State, but only insofar as they are attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State exercising your activity in the other Contracting State through a permanent establishment situated therein, shall be charged, in each Contracting State, to that permanent establishment the profits that this would get if it were a distinct and separate enterprise that they exercised the same activities or similar activities under the same conditions or in similar conditions, and treated with absolute independence with the company that is a permanent establishment.

3. In determining the profits of a permanent establishment, is allowed to deduct the expenses that have been made to achieve the purpose pursued by that permanent establishment, including the costs of management and administration, general expenses incurred with the order referred to, whether in the State in which the permanent establishment is situated outside him. However, you will not be allowed to deduct the amount paid (except for reimbursement of expenses incurred), as the case may be, by the permanent establishment to the Head Office of the company or any of its offices, by way of royalties, fees or other similar payments as remuneration for the use of patents or other rights, or by way of Commission for specific services or management , or, except in the case of a banking enterprise, by way of interest on loans granted to the permanent establishment. Similarly, in determining the profits of a permanent establishment shall not be taken into account the amounts charged (except for reimbursement of expenses) by the permanent establishment to the Head Office of the company or any of its offices, by way of royalties, fees or other similar payments as remuneration for the use of patents or other rights, or by way of Commission for specific services or management , or, except in the case of a banking enterprise, by way of interest on loans granted to the company or any of its other offices.

4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, the provisions of paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, lead to a result in accordance with the principles set out in this article.

5. No profits shall be attributed to a permanent establishment by the fact that the simple purchase of goods or merchandise, by that permanent establishment, to the company.

6. For the purposes of the previous figures, the profits to be charged to the permanent establishment shall be calculated each year according to the same method, unless there are valid and sufficient reasons to proceed differently.

7. When profits understand elements of income especially treated in other Articles of this agreement, the provisions will not be affected by this article.

Article 8 SHIPPING and air transport 1. The profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.

2. paragraph 1 shall apply equally to profits from the participation in a pool, on a holding in common or in an international operating agency.

3. When companies from different countries agree to carry out air transport activities in the form of a consortium, the provisions of paragraph 1 shall apply to the share of the profits of the Consortium corresponds to the participation held in that consortium by a company which is a resident of a Contracting State.

Article 9 ASSOCIATED ENTERPRISES 1. When: a) an enterprise of a Contracting State to participate directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or (b)) the same people participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in any case, the two enterprises in their commercial or financial relations accepted or imposed conditions which differ from those which would be made between independent enterprises , the profits, if there were no such conditions, would have been obtained by one of the companies, but were not because of these conditions, can be included in the profits of that enterprise and taxed accordingly.

2. When, in accordance with the provisions of paragraph 1, a Contracting State includes in the profits of an enterprise of that State – and tax accordingly – profits on which an enterprise of the other Contracting State has been taxed in that other State, and the competent authorities of the Contracting States agree, after consultation, that all or part of the profit included in this way are profits which would have been obtained by the company of the first State if the conditions imposed between the two enterprises had been the conditions that would have been made between independent enterprises, other appropriate adjustment shall State the amount of tax charged therein on those profits. In determining this adjustment, shall be taken into consideration other provisions of this agreement.

Article 10 DIVIDENDS 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.


2. These dividends can, however, also be taxed in the Contracting State of which the company is a resident that pays dividends, and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10% of the gross amount of the dividends. The competent authorities of the Contracting States shall by mutual agreement, the form of applying this limit. This paragraph shall not affect the taxation of company profits out of which the dividends are paid.

3. The term «dividends» as used in this article means income from shares, jouissance shares, mining shares, founders shares or other rights, not being debt-claims, participating in profits, as well as income derived from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which he is the company making the distribution is a resident. The term «dividends» also includes profits attributed under an arrangement for participation in profits.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, resident of a Contracting State, exercise activity in the other Contracting State of which the company is a resident that pays dividends, through a permanent establishment situated therein, or carry on in that other State independent profession, by means of a fixed installation located there , and in respect of which the dividends are paid is effectively connected with that permanent establishment or fixed base. In this case, the provisions of article 7 or article 14, as the case may be.

5. Subject to the other provisions of this agreement, when a company which is a resident of a Contracting State has a permanent establishment in the other Contracting State, the profits of the permanent establishment may be subject to an additional tax in that other State, in accordance with its domestic law, but the tax so charged shall not exceed 10% of the amount of such profits after deduction of income tax and other taxes levied on income in that other State.

6. The provisions of paragraph 5 of this article shall not affect the provisions of a contract of participation in the production, the oil and gas sector, concluded between the Government of Indonesia and a resident of the other Contracting State, as well as the instrumentality, State society your relevant in the field of oil and gas or any other entity.

7. where a company which is a resident of a Contracting State to obtain profits or income from the other Contracting State, that other State may not require any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the contribution in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State , nor subject the company's undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly on profits or income of that other State.

Article 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such interest may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10% of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement, the form of applying this limit.

3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and received by the Government of the other Contracting State, including their local authorities, a political or administrative subdivision and your Government institutions, the Central Bank or any financial institution controlled by that Government, whose capital is held entirely by the Government of the other Contracting State, as is agreed from time to time between the competent authorities of the Contracting States , are exempt from tax in the first-mentioned State.

4. The term «interest» as used in this article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities. For the purposes of this article, shall not be regarded as interest penalties for late payment.

5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, resident of a Contracting State, exercise activity in the other Contracting State in which the interest, through a permanent establishment situated therein, or carry on in that other State independent profession, by means of a fixed installation located there, and the claim in respect of which the interest is paid is effectively connected with that permanent establishment or fixed base. In this case, the provisions of article 7 or article 14, as the case may be.

6. interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. However, when the debtor interest, whether or not resident of a Contracting State, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation has been contracted by which interest is paid and that permanent establishment or that fixed installation support the payment of interest, such interest shall be deemed to be from the State in which the permanent establishment or the fixed base are located.

7. When, due to special relations existing between the debtor and the beneficial owner or between both of them and any other person, the amount of the interest paid, having regard to the credit for which they are paid, exceeds the amount which would have been agreed between the debtor and the beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the latter amount. In this case, the excess can continue to be taxed in accordance with the laws of each Contracting State, taking into account the other provisions of this agreement.

Article 12 ROYALTIES


1. royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% of your gross amount. The competent authorities of the Contracting States shall by mutual agreement, the form of applying this limit.

3. The term «royalties» as used in this article means payments of any kind awarded by the use of, or the right to use a copyright in a literary, artistic or scientific work, including cinematograph films as well as films or tapes for radio or television broadcasting, any patent, trade mark or trade , a drawing or a model, a plan, a formula or a secret process, as well as by the use of, or the right to the use of an industrial, commercial or scientific equipment, or for information concerning an experience in the industrial, commercial or scientific sector.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, resident of a Contracting State, exercise activity in the other Contracting State in which the royalties, through a permanent establishment situated therein, or carry on in that other State independent profession, by means of a fixed installation located there, and the right or property in respect of which the royalties are paid is effectively connected with that permanent establishment or fixed installation. In this case, the provisions of article 7 or article 14, as the case may be.

5. royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. However, when the debtor of royalties, whether or not resident of a Contracting State, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation has been contracted for which royalties are payable, and that permanent establishment or that fixed installation support payment of these royalties, such royalties are considered from the State in which the permanent establishment or the fixed base are located.

6. When, because of the special relations that exist between the debtor and the beneficial owner or between both of them and any other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed between the debtor and the beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the latter amount. In this case, the surplus may continue to be taxed in accordance with the laws of each Contracting State, taking into account the other provisions of this agreement.

Article 13 capital gains 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in article 6 and situated in the other Contracting State may be taxed in that other State.

2. Gains from the alienation of movable property forming part of the assets of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base of a resident of a Contracting State has in the other Contracting State for the exercise of an independent profession, including gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed installation , may be taxed in that other State.

3. Gains from the alienation of ships or aircraft operated in international traffic by an enterprise of a Contracting State or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that Contracting State.

4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3 shall be taxable only in the Contracting State of which the alienator is a resident.

Article 14 INDEPENDENT PROFESSIONS 1. Income derived by an individual resident of a Contracting State to exercise a profession or other activities of an independent character shall be taxable only in that State except in the following circumstances, in which case such income may also be taxed in the other Contracting State: a) if that resident has, as usual, in the other Contracting State of a fixed installation for the performance of their activities; in this case, may be taxed in the other Contracting State, only the income that is attributable to that fixed base; or (b)) If the resident remain in the other Contracting State for a period or periods that total or exceed, in your set, 183 days in any twelve-month period; in this case, can only be taxed in the other Contracting State the part of the income from the activities performed in that other State.

2. the term «professional services» includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15 DEPENDENT PROFESSIONS 1. Subject to the provisions of articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived in respect of an employment by a resident of a Contracting State shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the job is there, the corresponding payments may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) the beneficiary stay in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the calendar year concerned; and (b)) are paid remuneration for an employer or on behalf of an employer who is not a resident of the other State; and c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.


3. Notwithstanding the preceding provisions of this article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that Contracting State.

Article 16 DIRECTORS ' FEES 1. Directors ' fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the Board of directors or supervisory board or of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.

2. The remuneration obtained from a company by a person to whom paragraph 1 applies in respect of the performance of daily functions of management or technical nature, may be taxed in accordance with the provisions of article 15. Article 17 ARTISTES and sportsmen 1. Notwithstanding the provisions of articles 14 and 15, income derived by a resident of a Contracting State in his capacity as entertainer, as artist of theatre, film, radio or television, or a musician, or as a sportsman, from his personal activities as such exercised, in that capacity, in the other Contracting State, may be taxed in that other State.

2. Notwithstanding the provisions of articles 7, 14 and 15, income from activities pursued personally by an entertainer or sportsman, in that capacity, assigned to another person, may be taxed in the Contracting State in which these activities are exercised shows or professional athletes.

3. Notwithstanding the provisions of paragraphs 1 and 2, income derived from the activities referred to in paragraph 1, within the framework of a cultural or sports exchange programme agreed by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.

Article 18 PENSIONS subject to the provisions of paragraph 2 of article 19, pensions and other similar remuneration paid to a resident of a Contracting State as a result of a previous job shall be taxable only in that State.

Article 19 GOVERNMENT SERVICE 1. a) salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or your local authority or statutory body to an individual as a result of services rendered to that State or subdivision or local authority or body shall be taxable only in that State;

b) salaries, wages and other similar remuneration may, however, be taxed in the other Contracting State if the services are rendered in that State and the individual is a resident of that State: (i) Being your national; or (ii) did not become your resident solely for the purpose of providing these services.

2. a) pensions paid by a Contracting State or a political or administrative subdivision or your local authority or statutory body, either directly or through funds they constituted, to an individual as a result of services rendered to that State or subdivision or local authority or body shall be taxable only in that State;

b) These pensions can only, however, be taxed in the other Contracting State if the individual is a resident and a national of that State.

3. The provisions of articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, paid as a result of services rendered in connection with a commercial or industrial activity carried on by a Contracting State or a political or administrative subdivision or your local authority or statutory body.

Article 20 professors and researchers 1. A person who is, or was, resident of a Contracting State immediately before moving to the other Contracting State, with a view solely to teach or conduct research at a University, College, school or other similar educational institution or scientific research, recognized as having no profits by the Government of that other State, or under an official program of cultural exchange for a period not over two years from the date of arrival in that other State, is exempt from tax in that other State for compensation received as a result of that education or research.

2. The preceding paragraph of this article shall also apply to people who do research in the frame of a scholarship granted by a Government Organization, religious, scientific, literary, charitable or teaching, provided that such scholarship is tax free.

Article 21 STUDENTS The importance that a student or trainee who is or was immediately before your permanence in a Contracting State a resident of the other Contracting State, and whose permanence in the first State mentioned has as sole purpose then continue their studies or receive training to make your ends meet with your maintenance, education or training shall not be taxed in that State provided that originate from sources outside that State.

Article 22 OTHER INCOME 1. The elements of income of a resident of a Contracting State and wherever arising, not dealt with in the preceding articles of this agreement, excluding income in the form of lotteries and prizes, shall be taxable only in that State.

2. paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of article 6, received by a resident of a Contracting State who carries on business in the other Contracting State through a permanent establishment situated therein or performs in that other State independent profession through a fixed base situated therein , and the right or property in respect of which the income is paid is effectively connected with that permanent establishment or fixed base. In this case, the provisions of article 7 or article 14, as the case may be.

Article 23 METHOD of ELIMINATION of DOUBLE TAXATION 1. For Portugal, double taxation shall be eliminated as follows: where a resident of Portugal) obtains income which, in accordance with the provisions of this Agreement, may be taxed in Indonesia, Portugal shall deduct the tax on income of that resident an amount equal to the income tax paid in Indonesia. Such deduction shall not, however, exceed that part of the income tax, computed before the deduction is given, which is attributable to the income which may be taxed in Indonesia.


b) where a resident of Portugal get income which, in accordance with the provisions of this Agreement, are exempt from tax in Portugal, Portugal may nevertheless, in calculating the amount of tax on other income of such resident, take into account the exempted income.

2. With regard to Indonesia, where a resident of Indonesia obtains income from Portugal, the importance of such income tax paid in Portugal in accordance with the provisions of this agreement may be charged in the incident in Indonesia tax for that resident. The importance allocated may not, however, exceed that part of the income tax of Indonesia, calculated in accordance with the relevant legislation and tax regulations.

Article 24 NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation to which they may be subjected or nationals of that other State in the same circumstances, in particular with respect to residence. Notwithstanding the provisions of article 1, this provision will also apply to persons who are not residents of one or both of the Contracting States.

2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourable in that other State than the enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State personal deductions, rebates and reductions for taxation purposes allocated on the basis of marital status or family expenses granted to its own residents.

3. except where applicable the provisions of paragraph 1 of article 9, paragraph 7 of article 11 or paragraph 6 of article 12, interest, royalties and other amounts paid by an enterprise of a Contracting State to a resident of the other Contracting State shall be deductible, for the purpose of determining the taxable profits of such enterprise, as if paid to a resident of the first-mentioned State.

4. Enterprises of a Contracting State whose capital, in whole or in part, directly or indirectly owned or controlled by one or more residents of the other Contracting State shall not be subjected in the first-mentioned State, to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation to which they are or may be subject to similar enterprises of that first State.

5. In this article the term "taxation" means taxes which are the subject of this agreement.

Article 25 MUTUAL AGREEMENT PROCEDURE 1. When a person considers that the actions taken by one or both of the Contracting States result or may result, in respect of themselves, the taxation not in accordance with the provisions of this Agreement, you will be able to, regardless of resources laid down in the national law of those States, submit your case to the competent authority of the Contracting State of which he is a resident or, if your case is understood in paragraph 1 of article 24 , of the Contracting State of which he is a national. The case must be presented within two years following the date of the first communication from the measure that goes about the taxation not in accordance with the provisions of the agreement.

2. This competent authority, if the complaint if you appear founded and is unable to give a satisfactory solution, it will endeavour to resolve the matter by mutual agreement with the competent authority of the other Contracting State, in order to avoid the taxation not in accordance with the agreement.

3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts, that might give rise to interpretation or application of the agreement. They may also consult each other in order to eliminate double taxation in cases not provided for by the agreement.

4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint Commission consisting of the authorities or their representatives, in order to reach an agreement on the terms indicated in the preceding paragraphs.

Article 26 EXCHANGE of INFORMATION 1. The competent authorities of the Contracting States shall exchange the information necessary for applying this agreement or domestic laws of the Contracting States concerning taxes covered by this agreement insofar as the taxation envisaged therein is not contrary to this agreement. The information received by a Contracting State shall be treated as secret in the same manner as information obtained based on the domestic legislation of that State, and may only be communicated to the persons or authorities (including courts and administrative authorities) responsible for the assessment or collection of the taxes covered by this agreement, or declarative or executive procedures relating to these taxes, or of the decision concerning these resource taxes. Such persons or authorities shall use the information obtained solely for the purposes referred to. This information may be disclosed during public hearings or tribunals in judicial decisions.

2. The provisions of paragraph 1 can never be interpreted to impose on a Contracting State the obligation: a) to take administrative measures in breach of your legislation and your administrative practice or of the other Contracting State;

b) to supply information that cannot be obtained on the basis of your legislation or within the framework of your normal administrative practice or of the other Contracting State;

c) to supply information which would disclose any secrets or trade processes, industrial or professional, or information, the disclosure would be contrary to public policy ordre public.

Article 27 MEMBERS of DIPLOMATIC MISSIONS and CONSULAR POSTS nothing in this Agreement shall not prejudice the tax privileges of benefiting the members of diplomatic missions and consular posts under the General rules of international law or provisions of special agreements.

Article 28 ENTRY INTO FORCE 1. This agreement shall enter into force on the latest of the dates on which the respective Governments notify each other in writing that the formalities constitutionally required in their respective States.

2. this Agreement shall apply to: a) in the case of Portugal: (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after 1 January of the year next following that in which this agreement enters into force;


(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after 1 January of the year next following that in which this agreement enters into force;

b) in the case of Indonesia: (i) The tax due at source in respect of income derived on or after 1 January of the year next following that in which this agreement enters into force; and (ii) in respect of other taxes on income, in respect of fiscal years beginning on or after 1 January of the year next following that in which this agreement enters into force.

Article 29 TERMINATION this Agreement shall remain in force until terminated by a Contracting State. Any Contracting State may denounce the agreement, through diplomatic channels, by means of a notice in writing of the complaint, on or before the thirtieth day of June in any calendar year after a period of five years following the year in which the agreement enters into force. In this case, the agreement shall cease to have effect: a) in the case of Portugal: (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after 1 January of the year next following that in which the notice of termination;

(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after 1 January of the year next following that in which the notice of termination;

b) in the case of Indonesia: (i) The tax due at source in respect of income derived on or after 1 January of the year next following that in which the notice of termination is carried out;

(ii) in respect of other taxes on income, in respect of fiscal years beginning on or after 1 January of the year next following that in which the notice of termination is carried out.





In witness whereof the undersigned, being duly authorised thereto, have signed this agreement.

DONE in duplicate at Lisbon to 9 days of the month of July 2003, in Portuguese, Indonesian and English, each text being equally valid. In case of divergence of interpretation or application of this agreement, the English text shall prevail.



For the PORTUGUESE REPUBLIC REPUBLIC of INDONESIA ANTÓNIO MARTINS DA CRUZ n. HASSAN WIRAJUDA Foreign Minister Minister of Foreign Affairs PROTOCOL at the time of signature of the agreement for the avoidance of double taxation and the prevention of Fiscal evasion with respect to taxes on income, signed on this date between the Portuguese Republic and the Republic of Indonesia, the undersigned have agreed upon the following provisions , which form an integral part of the agreement: Ad article 5, paragraph 2 (i) For the purposes of point (a) (i)) of paragraph 2 of article 5, the activities must be carried on in the other State for a period or periods exceeding in the aggregate 30 days in any period of 12 months, and not deemed to include: (a) one of the activities referred to in paragraph 4 of article 5, or any combination thereof;

(b) trailer or docking vessels essentially intended for that purpose and any other activities performed by such ships;

(c) the transport of supplies or personnel by ships or aircraft in international traffic.

Ad article 5, paragraph 4 it is understood that subparagraphs (a)) and b) of paragraph 4 of article 5 refers to deliveries accompanied by their sales.

Re article 22 the term ' premiums ' means payments of any kind received in connection with competitions, other than those referred to in article 17.

In witness whereof the undersigned duly authorised thereto have signed this Protocol.

DONE in duplicate at Lisbon, the 9 days of the month of July 2003, in Portuguese, Indonesian and English, each text being equally valid. In case of divergence of interpretation or application of this Protocol, the English text shall prevail.



For the PORTUGUESE REPUBLIC REPUBLIC of INDONESIA ANTÓNIO MARTINS DA CRUZ n. HASSAN WIRAJUDA and Foreign Minister Foreign Minister PERSETUJUAN ANTARA REPUBLIK INDONESIA UNTUK REPUBLIK PENGHINDARAN PORTUGAL DAN PAJAK BERGANDA DAN PENGELAKAN YANG BERKENAAN DENGAN PENCEGAHAN PAJAK PENGHASILAN ATAS PAJAK Portugal Republik Indonesia untuk Berhasrat Republik dan membuat suatu penghindaran pajak untuk berganda dan Persetujuan pencegahan pengelakan pajak penghasilan atas yang berkenaan dengan pajak Telah sebagai berikut: menyetujui, Pasal 1 ORANG YANG DICAKUP DALAM BADAN DAN PERSETUJUAN terhadap berlaku ini dan Persetujuan orang yang menjadi salah satu penduduk badan atau kedua Pihak Negara pada Persetujuan.

Pasal 2 PAJAK-YANG DICAKUP DALAM 1 PERSETUJUAN PAJAK. Ini diterapkan Persetujuan terhadap pajak penghasilan atas yang dikenakan pajak-oleh suatu Negara pada bagian atau Pihak Persetujuan ketatanegaraannya atau daerahnya pemerintah, melihat bagaimana cara tanpa pajak-pajak dikenakan tersebut.

2. Yang dianggap sebagai pajak penghasilan atas adalah yang dikenakan total penghasilan atas pajak atau unsur-unsur penghasilan atas, termasuk pajak-pajak keuntungan dari atas atau tidak bergerak well pengalihan bergerak serta pajak atau upah gaji yang atas dibayarkan oleh perusahaan.

3. ini khususnya diterapkan Persetujuan terhadap,, pajak-yang sekarang ini berlaku pajak, yaitu:) dalam hal Portugal: (i) Pajak penghasilan perorangan (personal income tax-IRS); (ii) Pajak penghasilan badan (corporate income tax – IRC); (iii) pajak penghasilan atas tambahan Pajak badan (Spills) (selanjutnya disebut "pajak Portugal");

b) dalam hal Indonesia: pajak penghasilan; (selanjutnya disebut "pajak Indonesia").

4. ini berlaku Persetujuan terhadap jumps pajak atau yang serupa yang pajak-pada dasarnya sama yang penandatanganan sebagai diberlakukan setelah ini Persetujuan terhadap atau sebagai pengganti tambahan, dari, pajak yang sekarang ini berlaku pajak-. For pejabat berwenang kedua Pihak yang dari Negara pada setiap perubahan akan saling Persetujuan memberitahukan substansial yang terjadi dalam undang-undang perpajakan negara mereka.

Pasal PENGERTIAN PENGERTIAN ASA 3-1. Untuk kepentingan Persetujuan kecuali jika dari hubungan ini, harus kalimatnya diartikan lain:


the) Istilah "Portugal" berarti Republik yang berada di wilayah Portugal Eropa, kepulauan Azores dan wood, wilayah lautan dan wilayah lainnya, yang menurut perundang-undangan Portugal hukum dan internasional, memiliki hak kedaulatannya Portugal sehubungan dengan eksploitasi dan sumber daya alam eksplorasi dasar laut dan tanah lapisan serta perairan diatasnya;

b) istilah "Indonesia" meliputi wilayah Republik Indonesia dirumuskan seperti di dalam perundang-bagian-bagian dari termasuk undangannya landas kontinen dan wilayah yang berdampingan laut, di mana Republik Indonesia, kedaulatan mempunyai hak-hak berdaulat yuridikasi sesuai dengan hukum atau internasional;

c) Negara pada Persetujuan Pihak "Istilah" dan "Negara lainnya pada Pihak Persetujuan" Portugal berarti atau Indonesia tergantung dari hubungan kalimatnya;

d) Istilah "orang/badan" meliputi orang pribadi, perusahaan, dan setiap orang-orang dari kumpulan dan/atau badan-badan;

and) Istilah "perusahaan" badan hukum atau lembaga setiap berarti lainnya yang untuk kepentingan diperlakukan sebagai perpajakan badan hukum;

f) istilah "dari suatu perusahaan Negara pada suatu Pihak Persetujuan perusahaan yang berarti" dijalankan oleh penduduk suatu Negara pada Pihak dan Persetujuan dari perusahaan Negara "Pihak lainnya pada suatu perusahaan yang berarti" Persetujuan dijalankan oleh penduduk dari Negara lainnya pada Pihak Persetujuan;

g) istilah "lalu lintas internasional" berarti pengangkutan kapal dengan setiap pesawat udara atau yang laut dioperasikan oleh perusahaan Negara Pihak pada suatu Persetujuan dari, kecuali jika kapal laut pesawat udara tersebut atau semata-mata dioperasikan di antara perniagaan-Pihak lainnya pada perniagaan di Negara Persetujuan;

h) Istilah "pejabat yang berwenang" berarti: (i) dalam hal Portugal: Menteri Keuangan Direktur Jenderal Pajak, (Director-General of taxes) atau wakilnya yang sah;

(ii) dalam hal Indonesia Menteri Keuangan yang wakilnya atau: sah;

I) istilah "warganegara" berarti: (i) setiap orang memiliki kewarganegaraan pribadi yang pada suatu Negara pada Pihak Persetujuan;

(ii) setiap badan hukum, persekutuan, dan yang mendapatkan perkumpulan perundang-undangan berdasarkan kewarganegaraannya status yang berlaku di Pihak Negara pada suatu Persetujuan.

2. Untuk kepentingan penerapan Persetujuan pada suatu saat oleh suatu Negara pada setiap Pihak yang tidak Persetujuan, istilah dalam didefinisikan Persetujuan kecuali jika dari hubungan ini, harus mempunyai kalimatnya diartikan lain, pada saat itu yang sesuai arti dengan perundang-undangan Negara pada yang berkenaan dengan Persetujuan Pihak pajak-pajak di mana setiap Persetujuan ini berlaku, arti perundang-undangan menurut perpajakan yang berlaku di Negara pada Pihak Persetujuan tersebut mengalahkan arti dari perundang-undangan menurut tersebut istilah lain di Negara pada Persetujuan Pihak.

Pasal 4 P and N D U D U K 1. Untuk kepentingan Persetujuan ini, istilah "penduduk suatu Negara pada Pihak Persetujuan" setiap orang yang berarti/badan perundang-undangan Negara, menurut tersebut, dapat dikenakan pajak di Negara tersebut berdasarkan domisilinya, kediamannya perniagaan, perniagaan kedudukan manajemennya, atau lainnya yang serupa sifatnya dasar atas, dan juga termasuk Negara tersebut dan bagian ketatanegaraan atau daerahnya pemerintah. Namun, ini tidak istilah mencakup orang dapat yang dikenakan badan/pajak penghasilan atas yang hanya bersumber di Negara tersebut.

2. ketentuan-ketentuan berdasarkan Apabila dalam ayat 1 pribadi menjadi orang penduduk kedua Pihak Negara pada pada maka akan ditentukan Persetujuan, statusnya sebagai berikut: the akan dianggap sebagai penduduk ia) Negara pada Persetujuan di Pihak mana ia mempunyai perniagaan tinggal tetap; Jika mempunyai perniagaan tinggal tetap would di kedua Pihak Persetujuan pada Negara akan dianggap sebagai penduduk, ia Negara pada Persetujuan di Pihak mana ia hubungan hubungan pribadi dan mempunyai-ekonomi yang lebih erat (yang menjadi pusat perniagaan perhatiannya);

b) jika Negara pada yang menjadi pusat Persetujuan Pihak kepentingannya tidak dapat atau jika tidak mempunyai ditentukan would perniagaan tinggal tetap akan dianggap sebagai penduduk, ia Negara pada Persetujuan di Pihak mana mempunyai perniagaan yang biasa ia ia gunakan untuk berdiam;

c) jika ia mempunyai kebiasaan berdiam perniagaan di Negara atau kedua Pihak sama sekali tidak Persetujuan pada mempunyainya di salah satu Negara tersebut akan dianggap sebagai penduduk, ia Negara pada Persetujuan di Pihak mana ia menjadi warganegaranya;

d) jika ia mempunyai kedua Pihak kewarganegaraan di Negara pada sama sekali tidak mempunyainya atau Persetujuan di salah satu Negara tersebut, pejabat-pejabat yang berwenang dari kedua Negara akan memecahkan masalah ini melalui persetujuan berusaha bersama.

3. ketentuan-ketentuan berdasarkan Apabila ayat 1 badan menjadi suatu penduduk kedua Pihak Negara pada pada Persetujuan, maka akan dianggap sebagai penduduk tersebut badan di Negara di mana perniagaan manajemennya kedudukan berada.

Pasal 5 BENTUK TETAP 1 USAHA. Untuk kepentingan Persetujuan ini, istilah "bentuk usaha tetap" berarti suatu perniagaan usaha tetap di mana suatu perusahaan seluruh sebagian atau usaha dijalankan.

2. Istilah "bentuk usaha tetap" terutama meliputi: suatu perniagaan kedudukan manajemen); b) suatu cabang; c) suatu kantor; d) suatu pabrik; and) suatu bengkel; f) suatu gudang perniagaan yang digunakan untuk atau penjualan outlet; g) suatu pertanian atau perkebunan; h) suatu tambang minyak sumur, atau gas bumi, perniagaan penggalian atau sumber daya alam pengambilan perniagaan lainnya; I) pengeboran, anjungan kapal yang digunakan untuk kerja atau eksplorasi atau eksploitasi sumber daya alam.

3. Istilah "bentuk usaha tetap" juga meliputi: suatu konstruksi bangunan,), proyek perakitan atau proyek kegiatan yang berhubungan instalasi atau penyeliaan dengannya, tetapi apabila bangunan hanya, proyek, kegiatan tersebut atau untuk lebih dari masa berlangsung 6 (enam) bulan;

b) pemberian jasa-jasa, termasuk yang dilakukan oleh jasa konsultasi suatu melalui pegawai perusahaan atau orang lain yang dipekerjakan untuk tujuan tetapi apabila kegiatan tersebut, kegiatan tersebut hanya-Negara lainnya pada berlangsung di Pihak Persetujuan (dalam proyek yang sama atau yang berhubungan) untuk suatu masa masa-masa yang berjumlah atau lebih dari 183 (seratus delapan tiga puluh) hari dalam 12 periode (dua belas) bulan.

4. ketentuan-ketentuan Menyimpang dari dari ini, sebelumnya Pasal istilah "bentuk usaha tetap" tidak dianggap mencakup: fasilitas-fasilitas penggunaan) semata-mata dengan maksud untuk menyimpan atau memamerkan barang barang barang milik-atau dagangan perusahaan;

b) barang-barang persediaan suatu pengurusan atau barang milik dagangan semata-mata dengan perusahaan untuk maksud disimpan, dipamerkan atau dikirim;


c) barang-barang persediaan suatu pengurusan atau barang milik dagangan semata-mata dengan perusahaan untuk maksud diolah oleh perusahaan lain;

d pengurusan perniagaan suatu) usaha semata-mata dengan maksud tetap untuk melakukan pembelian barang-barang barang atau dagangan, atau untuk informasi bagi, perusahaan keperluan mengumpulkan;

and pengurusan perniagaan suatu) usaha semata-mata dengan maksud tetap untuk melakukan kegiatan lainnya yang bersifat sebagai kegiatan-kegiatan persiapan atau bagi keperluan kegiatan penunjang, perusahaan;

pengurusan perniagaan f) suatu usaha semata-mata dengan maksud tetap untuk melakukan kegiatan gabungan kegiatan disebutkan pada sub-ayat seperti-a) sampai dengan ayat and sub), kegiatan sepanjang kegiatan usaha perniagaan yang tetap-merupakan hasil penggabungan sebagai kegiatan bersifat t persiapan atau kegiatan penunjang.

5. ketentuan-ketentuan Menyimpang dari ayat 1 dan 2, apabila orang/badan-kecuali agen yang berkedudukan drink di mana ayat 6 diberlakukan – bertindak di dapat suatu Negara pada mempunyai dan Persetujuan Pihak biasa untuk menutup kontrak-wewenang menjalankan kontrak atas nama perusahaan tersebut, maka dianggap tersebut memiliki perusahaan bentuk tetap di Negara yang disebutkan usaha pertama dengan sehubungan kegiatan yang dilakukan oleh kegiatan-orang/badan kecuali kegiatan tersebut kegiatan tersebut hanya pada terbatas-hal yang dimaksud dalam ayat 4 yang , jika dilakukan melalui suatu perniagaan usaha akan tetap tidak membuat perniagaan, usaha menjadi suatu bentuk tetap tersebut berdasarkan ketentuan-ketentuan usaha tetap dalam ayat tersebut.

6. dari suatu perusahaan Negara Suatu Pihak Persetujuan akan dianggap tidak mempunyai pada suatu bentuk usaha tetap di Negara lainnya pada Persetujuan hanya Pihak semata-mata karena menjalankan usaha tersebut di perusahaan Negara lainnya tersebut melalui Pihak makelar aan komisioner, atau, agen agen lainnya yang berkedudukan drink, sepanjang orang dalam rangka/badan bertindak kegiatan tersebut yang usahanya lazim.

7. perusahaan yang merupakan suatu penduduk Bahwa suatu Negara atau Pihak Persetujuan menguasai pada dikuasai oleh perusahaan yang merupakan Negara lainnya pada penduduk Persetujuan atau Pihak yang menjalankan usaha di, Negara lainnya Pihak tersebut (baik dengan melalui bentuk usaha tetap maupun guy lain), dengan sendirinya tidak salah satu dari perusahaan mengakibatkan tersebut merupakan bentuk usaha dari perusahaan tetap lainnya.

Pasal PENGHASILAN DARI TIDAK BERGERAK WELL 6 1. Penghasilan yang diperoleh penduduk suatu Negara pada Persetujuan dari Pihak well tidak bergerak (termasuk dari penghasilan pertanian dan kehutanan) yang berada di Negara lainnya pada Pihak Persetujuan dapat di Negara lainnya dikenakan pajak Pihak tersebut.

2. "well bergerak tidak" Istilah mempunyai sesuai dengan perundang-undangan arti Negara pada Persetujuan di mana Pihak yang bersangkutan berada well. Istilah tersebut mencakup benda-benda yang tidak well menyertai bergerak, dan peralatan ternak yang dipergunakan dalam dan pertanian kehutanan, hak-hak ketentuan-ketentuan mana di dalam perundang-undangan yang berkenaan dengan aan pertanahan berlaku, hak atas hasil memungut well tidak bergerak, dan hak atas pembayaran-pembayaran atau sebagai tetap tak tetap penggantian pengerjaan atas, atau hak untuk mengerjakan, dan sumber-sumber mineral kandungan daya alam lainnya. Kapal laut, perahu, dan tidak dianggap sebagai pesawat udara tidak bergerak well.

Ketentuan-ketentuan dalam 3. ayat 1 yang berlaku diperoleh dari penghasilan terhadap jumps penggunaan langsung had dried, penyewaan, atau tidak bergerak bentuk lain penggunaan well.

Ketentuan-ketentuan dalam 4. ayat 1 dan penghasilan dari terhadap berlaku 3 jumps well tidak bergerak dan penghasilan dari suatu perusahaan terhadap well tidak dipergunakan untuk menjalankan pekerjaan yang bergerak drink.

Ketentuan-ketentuan 5. di atas penghasilan dari terhadap jumps well berlaku gerak, atau yang timbul penghasilan dari jasa sehubungan dengan atau hak penggunaan untuk menggunakan well tak perundang-undangan gerak, menurut Pihak Persetujuan perpajakan Negara pada di mana well tersebut yang terkait dengan berada, penghasilan dari well tak gerak.

Pasal LABA 7 1 USAHA. Laba dari perusahaan Negara hanya Pihak Persetujuan pada suatu akan dikenakan pajak di Negara tersebut kecuali jika perusahaan tersebut di Negara usahanya Pihak menjalankan lainnya pada suatu bentuk melalui Persetujuan usaha yang tetap berada di sana. Perusahaan tersebut Apabila usahanya menjalankan sebagaimana dimaksud di atas, maka atas laba perusahaan tersebut dapat di Negara lainnya dikenakan pajak hanya Pihak tetapi yang berasal dari laba bagian atas bentuk usaha tetap tersebut.

2 Dengan ketentuan-ketentuan memperhatikan. dalam ayat 3, jika dari suatu perusahaan Negara suatu Pihak Persetujuan menjalankan usaha pada di Negara lainnya pada Persetujuan melalui Pihak suatu bentuk usaha yang berada tetap di sana, maka yang akan tetap diperhitungkan sebagai bentuk laba usaha tersebut oleh Negara pada masing-masing Pihak yang diperolehnya laba ialah Persetujuan song tetap merupakan suatu bentuk usaha tersebut perusahaan dan tersendiri melakukan kegiatan yang terpisah-sama atau dalam kegiatan yang serupa keadaan yang sama atau serupa dan hubungan mengadakan Yang dengan perusahaan yang memiliki sepenuhnya drink bentuk usaha tetap tersebut.

3. Dalam menentukan besarnya suatu bentuk laba usaha tetap dapat dikurangkan biaya, yang dikeluarkan dalam rangka-biaya kegiatan usaha bentuk usaha tetap tersebut termasuk biaya-dan pimpinan biaya biaya biaya administrasi, ASA-baik yang dikeluarkan di Negara di mana bentuk usaha maupun yang dikeluarkan tetap tersebut berada di perniagaan lain. Namun tidak demikian, diperkenankan untuk biaya dikurangkan-biaya, jika ada yang dibayarkan (selain penggantian terhadap biaya benar-benar-biaya yang terjadi) oleh bentuk usaha tetap kepada kantor pusatnya atau kantor-kantor lain dalam bentuk milik kantor pusatnya, royalti, pembayaran atau serupa lainnya ongkos, sehubungan dengan penggunaan paten atau hak-hak atau dalam bentuk komisi lainnya, untuk jasa-jasa tertentu atau untuk manajemen, atau, kecuali pada perusahaan perbankan dalam bentuk uang atas, bunga yang dipinjamkan kepada bentuk usaha tetap tersebut. Demikian tidak perlu diperhitungkan, dalam penentuan laba suatu bentuk usaha jumlah yang tetap, ditagihkan (selain penggantian terhadap biaya benar-benar-biaya yang terjadi) oleh bentuk usaha tetap kepada kantor pusatnya atau kantor-kantor lain dalam bentuk milik kantor pusatnya, royalti, pembayaran atau serupa lainnya ongkos, sehubungan dengan penggunaan paten atau hak-hak atau dalam bentuk komisi lainnya, untuk jasa-jasa tertentu atau untuk manajemen, atau , kecuali perbankan dalam bentuk pada perusahaan, bunga uang yang dipinjamkan kepada atas kantor pusatnya atau kantor-kantor lain milik kantor pusatnya.


4. merupakan salah satu Sepanjang kelaziman di Negara pada Persetujuan Pihak menetapkan laba yang besarnya untuk dapat berasal dari suatu bentuk dianggap usaha tetap dengan cara menentukan bagian dari laba laba dengan perusahaan total komponennya ketentuan-ketentuan, berbagai dalam ayat 2 tidak akan menghalangi Negara pada Persetujuan tersebut untuk menentukan Pihak besarnya akan dikenakan yang laba pajak pembagian yang merupakan tersebut berdasarkan kelaziman. Namun harus sedemikian tersebut pembagian guy rupa hasilnya sesuai dengan sehingga akan prinsip-prinsip yang terkandung di dalam Pasal ini.

5. Suatu bentuk usaha akan tetap tidak hanya bentuk dianggap laba memperoleh karena melakukan usaha tetap pembelian barang-barang tersebut atau barang dagangan perusahaan untuk induknya.

6. Untuk kepentingan ayat-ayat sebelumnya, laba bentuk harus tetap usaha besarnya ditentukan metode yang sama dengan dari tahun tahun ke kecuali jika terdapat alasan yang kuat untuk melakukan cukup penyimpangan dan.

7. Apabila bagian-bagian mencakup usaha laba penghasilan yang terpisah Pasal-Pasal diatur di lain dari Persetujuan ketentuan-ketentuan, maka ini dalam Pasal-Pasal tersebut tidak akan mempengaruhi ketentuan-ketentuan Pasal ini dalam.

Pasal 8 PELAYARAN DAN PENERBANGAN 1. Laba dari Negara pada perusahaan yang berasal dari Pihak Persetujuan pengoperasian kapal-kapal laut pesawat udara atau dalam jalur lalu lintas internasional hanya akan dikenakan pajak di Negara tersebut.

Ketentuan-ketentuan dalam 2. ayat yang berlaku 1 pula berasal dari laba terhadap penyertaan dalam suatu gabungan perusahaan, usaha bersama, atau untuk kegiatan perwakilan internasional.

3. dari perusahaan Negara lain Apabila melakukan usaha bersama-sama pengangkutan udara dalam bentuk konsorsium pada ketentuan, ayat 1 akan diterapkan bagian keuntungan terhadap konsorsium tersebut yang berasal dari pada partisipasi konsorsium tersebut yang merupakan penduduk perusahaan Negara oleh Pihak Persetujuan pada.

Pasal 9 PERUSAHAAN YANG MEMILIKI PERUSAHAAN-HUBUNGAN ISTIMEWA Apabila: suatu dari suatu perusahaan Negara) Pihak Persetujuan turut berpartisipasi pada maupun tidak langsung langsung had dried dalam manajemen, pengawasan, perusahaan Negara dari suatu modal atau Pihak lainnya pada Persetujuan, atau b) terdapat orang yang sama yang turut badan/berpartisipasi langsung maupun tidak langsung had dried dalam manajemen, pengawasan, perusahaan Negara dari suatu modal atau Pihak dan Persetujuan pada suatu perusahaan Negara lainnya pada Persetujuan dari Pihak , dan dalam kasus di tiap kondisi-kondisi terdapat acts, yang dibuat di diberlakukan atau kedua dimaksud dalam hubungan antara perusahaan dagang atau hubungan keuangan yang berbeda dengan mereka kondisi-kondisi yang dibuat oleh perusahaan yang mempunyai kedudukan perusahaan-drink, maka atas laba kondisi-kondisi yang, karena tidak diakui, t, ditambahkan pada perusahaan laba tersebut dapat dan dikenakan pajak.

2. Apabila suatu Negara pada ketentuan berdasarkan Persetujuan, Pihak ayat 1, laba mencantumkan perusahaan Negara dari suatu tersebut dan mengenakan pajaknya-padahal atas tersebut, perusahaan Negara dari laba Pihak lainnya pada telah dikenakan Persetujuan pajak di Negara lainnya tersebut dan Pihak yang dicantumkan adalah t laba laba yang seharusnya diperoleh perusahaan Negara memang yang disebutkan kondisi-kondisi song yang pertama dibuat oleh perusahaan kedua dengan kondisi-kondisi tersebut sama yang dibuat oleh pihak-pihak yang mempunyai kedudukan drink Negara lainnya, maka akan membuat penyesuaian Pihak tersebut seperlunya terhadap jumlah yang telah dikenakan pajak laba terhadap tersebut. Dalam melakukan ketentuan-ketentuan penyesuaian tersebut, lain dari ini harus tetap Persetujuan diperhatikan.

10 COMMON Pasal 1. Yang dibayarkan oleh suatu common perusahaan yang merupakan suatu penduduk Negara pada Persetujuan kepada Pihak penduduk Negara lainnya pada Pihak Persetujuan dapat di Negara lainnya dikenakan pajak Pihak tersebut.

2. common demikian itu juga dapat Namun dikenakan pajak di Negara pada Persetujuan di mana Pihak yang membayarkan perseroan tersebut dan sesuai dengan berkedudukan common perundang-undangan Negara tersebut akan tetapi apabila sesungguhnya tersebut adalah pemilik dari Pihak common penduduk Negara lainnya pada Persetujuan, maka yang tidak melebihi 10 dikenakan pajak persen dari jumlah common gross. Berwenang Pihak dari Negara akan menetapkan pada Pihak Persetujuan ini melalui penerapan guy pembatasan persetujuan bersama. Ayat ini tidak akan mempengaruhi pengenaan pajak atas perusahaan common mana berasal dari laba.

3. common sebagaimana digunakan Istilah "" ini berarti Pasal penghasilan dari dalam saham, saham "jouissance" atau hak jouissance, saham pertambangan, saham atau pendiri hak-hak, tetapi yang lainnya bukan merupakan surat-surat tagihan piutang, yang berhak pembagian atas penghasilan dari laba serta hak-hak perseroan lainnya yang pajaknya diperlakukan sama dengan pengenaan penghasilan dari perundang-undangan Negara oleh saham di perusahaan menjadi penduduknya mana. Istilah ini termasuk yang berasal dari keuntungan jumps kesepakatan atas pembagian laba.

Ketentuan-ketentuan dalam 4. ayat 1 2 tidak berlaku dan jika common adalah pemilik penerima saham yang menikmati tersebut yang merupakan common penduduk dari suatu Negara pada Pihak melakukan kegiatan usaha Persetujuan, di Negara lainnya pada Persetujuan Pihak mana di perusahaan pembayar menjadi suatu bentuk melalui common penduduk tetap usaha yang berada di sana, atau menjalankan suatu pekerjaan di drinking perniagaan usaha yang berada di sana tetap kepemilikan saham dan yang menghasilkan tersebut dengan hubungan efektif mempunyai common bentuk usaha tetap atau perniagaan usaha tetap t. Dalam hal demikian, tergantung pada ketentuan-ketentuan masalahnya, Pasal Pasal 14 7 atau dalam akan berlaku.

5. ketentuan-ketentuan lainnya dari Menyimpang dalam Persetujuan ini, apabila yang berkedudukan di suatu perseroan Negara pada suatu bentuk usaha Pihak Persetujuan mempunyai tetap di Negara lainnya, maka Pihak Persetujuan keuntungan pada usaha bentuk tetap tersebut dapat dikenakan pajak di Negara lainnya itu berdasarkan undang-undangnya, namun tidak melebihi tambahan tersebut akan pajak 10 persen dari jumlah keuntungan setelah dikurangi dengan pajak penghasilan dan pajak penghasilan atas yang lainnya pajak-dikenakan di Negara lain tersebut.

Ketentuan-ketentuan dalam 6. ayat ini tidak akan mempengaruhi Pasal 5 ketentuan yang terdapat dalam setiap bagi hasil kontrak dan kontrak-kontrak karya (atau kontrak lainnya yang serupa) sektor minyak dan gas bumi mengenai atau petambangan lainnya yang disetujui sektor oleh Pemerintah Indonesia, badan-badan, perusahaan minyak dan gas pemerintahnya milik negara, atau badan-badan lainnya yang merupakan penduduk Negara lainnya pada Persetujuan Pihak.


7. perusahaan yang merupakan suatu Apabila penduduk suatu Negara pada memperoleh atau Pihak Persetujuan penghasilan dari Pihak laba Negara lainnya pada Persetujuan, Negara lainnya tersebut tidak dapat mengenakan Pihak pajak common dibayar oleh perusahaan yang atas tersebut, kecuali sepanjang dibayarkan kepada Negara common tersebut penduduk tersebut atau Pihak sepanjang kepemilikan saham lainnya yang menghasilkan tersebut dengan hubungan efektif mempunyai common bentuk usaha tetap atau perniagaan yang berada di tetap usaha Negara lainnya Pihak tersebut , dan juga Negara lainnya tidak dapat mengenakan tersebut Pihak pajak minutes meskipun tidak dibagikan laba yang yang dibayarkan atau common laba yang tidak dibagikan atau yang terdiri dari laba penghasilan seluruhnya atau timbul sebagiannya di Negara lainnya Pihak tersebut.

Pasal 11 BUNGA 1. Bunga yang berasal dari suatu Negara pada dibayarkan kepada Pihak dan Persetujuan penduduk Negara lainnya pada Pihak Persetujuan dapat di Negara lainnya Pihak pajak dikenakan pada Persetujuan tersebut.

2. Namun demikian, bunga tersebut dapat juga dikenakan pajak di Negara pada perniagaan itu Pihak Persetujuan bunga dan sesuai dengan, berasal perundang-undangan Negara tersebut akan tetapi apabila penerima, (pemberi pinjaman yang menikmati bunga itu), Negara lainnya pada adalah penduduk Pihak yang dikenakan Persetujuan maka tidak melebihi pajak akan l0 persen dari jumlah Brutus bunga. Berwenang Pihak dari Negara akan menetapkan pada Pihak Persetujuan ini melalui penerapan guy pembatasan persetujuan bersama.

3. ketentuan-ketentuan Menyimpang dari dalam ayat 2, bunga yang timbul di Negara pada suatu Pihak dan Persetujuan diterima oleh Pemerintah Negara lainnya pada Persetujuan termasuk Pihak daerahnya pemerintah, bagian ketatanegaraannya, atau lembaga keuangan Bank Sentral, yang dikuasai oleh Pemerintah tersebut, yang dimiliki oleh Pemerintah modalnya seluruh tersebut, yang dapat sebagaimana disetujui dari waktu ke waktu yang berwenang dari kedua pejabat oleh Negara pada Pihak Persetujuan , akan dibebaskan dari pengenaan pajak di Negara yang disebutkan pertama.

4. lstilah "bunga" yang digunakan dalam ini berarti penghasilan dari semua Pasal Rosa tagihan hutang, baik yang maupun yang tidak hipotik dengan dijamin dan penghasilan dari khususnya surat-surat perbendaharaan Negara dan surat-surat surat-surat hutang atau obligasi, termasuk premi hadiah yang terikat dan pada surat-surat berharga, obligasi atau surat-surat hutang tersebut. Denda Sanksi karena tidak akan dianggap sebagai pembayaran terlambat untuk tujuan Pasal bunga.

5. dan Ketentuan-ketentuan ayat 1 2 tidak akan berlaku ayat apabila pinjaman yang pemberi menikmati bunga berkedudukan t di Negara pada suatu Pihak melakukan kegiatan usaha Persetujuan, di Negara lainnya pada Persetujuan di Pihak mana perniagaan bunga itu tetap bentuk yang berasal melalui suatu berada di sana, atau menjalankan pekerjaan di Negara lainnya drinking melalui suatu perniagaan yang tetap berada di sana , dan yang menghasilkan hutang tagihan bunga itu yang efektif hubungan dengan mempunyai bentuk usaha tetap atau perniagaan itu tetap. Dalam hal demikian, tergantung pada ketentuan-ketentuan berlaku, masalahnya Pasal 7 atau Pasal 14.

6. berasal dari suatu dianggap Bunga Negara pada Persetujuan apabila yang Pihak membayarkan bunga Negara itu adalah mahal2, daerahnya, atau Negara penduduk pemerintah tersebut. Namun demikian. apabila orang atau badan yang membayar bunga tanpa memandang itu, Ente Awal.apakah defaults would penduduk suatu Negara atau tidak, Pihak Persetujuan pada bentuk tetap perniagaan atau mempunyai usaha tetap di suatu Negara pada Persetujuan di mana Pihak yang dibayarkan menjadi bunga bebán bentuk usaha tetap atau perniagaan tetap tersebut, maka akan dianggap berasal dari itu bunga Negara pada Persetujuan di Pihak mana bentuk usaha tetap atau perniagaan tetap itu berada.

7. Jika karena hubungan antara khusus adanya alasan pembayar dengan pemilik bunga bunga menikmati atau yang keduanya antara dengan orang atau badan dengan memperhatikan besarnya tagihan hutang lain yang menghasilkan bunga bunga jumlah yang itu, dibayarkan jumlah yang seharusnya melebihi disetujui pemilik dan pembayar antara yang menikmati bunga song itu tidak ada hubungan khusus ketentuan-ketentuan, maka akan berlaku ini hanya Pasal atas jumlah yang disebut terakhir. Dalam jumlah pembayaran kelebihan demikian, hal tersebut akan dikenakan sesuai dengan tetap perundang-undangan pajak masing-masing Negara dengan Pihak Persetujuan pada ketentuan-ketentuan, memperhatikan Persetujuan ini dalam lainnya.

Pasal 12 ROYALTI 1. Royalti yang berasal dari Negara pada dibayarkan kepada Pihak dan Persetujuan dari Negara lainnya pada suatu penduduk Persetujuan dapat dikenakan pajak di Negara lain tersebut.

2. Namun demikian royalti tersebut dapat juga dikenakan pajak di Negara pada itu Pihak Persetujuan royalti sesuai dengan dimana perundang-undangan berasal Negara itu, tetapi apabila royalti itu adalah pemilik penerima hak yang menikmati royalti itu, maka yang tidak melebihi dikenakan pajak persen dari jumlah 10 royalti gross tersebut. Berwenang Pihak dari Negara akan menetapkan pada Pihak Persetujuan ini melalui penerapan guy pembatasan persetujuan bersama.

3. Istilah "royalti" yang dimaksud dalam Pasal ini berarti pembayaran dalam bentuk pembayaran-apapun yang diterima karena penggunaan, atau untuk menggunakan hak, penjualan hak cipta kesusasteraan setiap atau, kesenian atau karya ilmiah termasuk film-film bioskop, film-film atau atau atau yang digunakan rekaman video pita untuk siaran radio atau televisi, setiap hak paten, merk dagang, desain atau model, rencana, rumus rahasia atau guy pengolahan atau karena menggunakan peralatan atau hak penggunaan untuk industri atau ilmu pengetahuan, perdagangan. Atau untuk informasi mengenai pengalaman di bidang ilmu pengetahuan, industri perdagangan atau.

4. dan Ketentuan-ketentuan ayat 1 2 tidak berlaku ayat, pihak memiliki hak menikmati apabila yang, yang merupakan suatu penduduk Negara pada menjalankan usaha Pihak Persetujuan, di Negara lainnya pada Persetujuan di Pihak mana suatu bentuk berasal royalti, melalui usaha yang tetap berada di sana, atau melakukan suatu pekerjaan drink di Negara lainnya itu melalui perniagaan dan tetap suatu hak atau yang menghasilkan royalti benda itu yang efektif hubungan dengan mempunyai bentuk usaha tetap , atau perniagaan tetap. Dalam hal demikian ketentuan Pasal 7 atau akan berlaku Pasal 14.


5. dapat berasal dari Negara dianggap Royalti Pihak apabila pembayarnya adalah Persetujuan Negara pada itu mahal2, pemerintah daerah, atau dari Negara penduduk tersebut. Namun demikian, apabila orang atau badan yang itu tanpa memandang membayarkan royalti, Ente Awal.apakah defaults would penduduk Negara atau Pihak Persetujuan pada suatu bukan, memiliki bentuk usaha perniagaan tetap di suatu tetap atau Negara pada Persetujuan di Pihak mana membayar timbul dan kewajiban royalti, menjadi bebán tersebut royalti bentuk usaha perniagaan tetap atau tetap tersebut, maka dianggap berasal dari Negara royalti itu di mana bentuk usaha tetap atau perniagaan tetap itu berada.

6. Jika karena hubungan antara alasan pembayar dengan adanya khusus pemilik hak yang kedua-duanya menikmati antara atau dengan orang lain, berkenaan dengan badan/penggunaan hak atau yang mengakibatkan keterangan pembayaran jumlah yang royalti dibayarkan itu, itu melebihi jumlah yang seharusnya telah disepakati oleh pembayar pemilik dan tidak ada hubungan hak dalam hal khusus ketentuan-ketentuan, maka ini hanya akan berlaku Pasal jumlah yang disebut terhadap terakhir. Dalam jumlah pembayaran kelebihan demikian, hal tersebut akan dikenakan sesuai dengan tetap perundang-undangan pajak masing-masing Negara dengan Persetujuan pada Pihak ketentuan-ketentuan memperhatikan Persetujuan ini dalam lainnya.

Pasal BENDA PEMINDAHTANGANAN KEUNTUNGAN DARI 1 13. Keuntungan yang diperoleh penduduk suatu Negara pada Persetujuan dari Pihak pemindahtanganan benda tak bergerak dimaksud dalam sebagimana, 6 dan Pasal terletak di Negara lainnya pada Pihak Persetujuan, dapat di Negara lainnya dikenakan pajak Pihak tersebut.

2. Keuntungan dari benda yang merupakan bagian bergerak pemindahtanganan kekayaan suatu bentuk yang dimiliki oleh perusahaan tetap usaha dari Negara pada Pihak Persetujuan di Negara lainnya pada atau Pihak Persetujuan dari benda yang merupakan bagian bergerak dari suatu penduduk tetap perniagaan yang tersedia pada suatu Negara bagi Pihak Persetujuan di Negara lainnya pada Pihak Persetujuan untuk melakukan maksud pekerjaan drink, termasuk dari pemindahtanganan keuntungan bentuk usaha itu tetap (tersendiri atau keseluruhan perusahaan) atau perniagaan tetap , dapat di Negara lainnya dikenakan pajak Pihak tersebut.

3. yang diperoleh Keuntungan penduduk suatu Negara pada Persetujuan dari Pihak pemindahtanganan kapal laut pesawat udara atau yang beroperasi di jalur lalulintas internasional atau menjadi bagian yang bergerak dari benda operasi pesawat udara kapal laut atau hanya dapat dikenakan pajak di Negara tersebut.

4. Keuntungan dari pemindahtanganan lainnya, yang disebut kecuali benda pada ayat-ayat, 1, 2, 3, dan hanya akan dikenakan pajak di Negara pada Persetujuan di Pihak mana orang yang badan memindahkan benda itu/berkedudukan.

Pasal 14 PEKERJAAN DRINK 1. Penghasilan yang diperoleh dari suatu penduduk Negara pada sehubungan dengan Persetujuan Pihak jasa-jasa profesional atau hanya akan dikenakan pekerjaan drink lainnya pajak dalam keadaan di Negara kecuali sebagai berikut itu, maka dikenakan pajak penghasilan tersebut dapat di Negara Pihak lain Persetujuan pada: apabila would mempunyai suatu perniagaan) tetap yang tersedia untuk menjalankan kegiatan baginya teratur had dried-Negara lainnya pada kegiatan di Pihak Persetujuan dalam hal ini, hanya yang berasal dari penghasilan sebesar perniagaan itu tetap dapat di Negara lainnya Pihak Pajak dikenakan pada Persetujuan tersebut; Atau b) berada di Negara would Pihak lainnya pada suatu masa selama Persetujuan atau masa-masa yang 183 hari dalam masa melebihi dua belas bulan; Dalam hal ini hanya dari penghasilan yang sebesar timbul kegiatan yang diberikan di Negara lainnya pada Pihak Persetujuan itu dapat di Negara lainnya Pihak pajak dikenakan pada Persetujuan.

2. Istilah "jasa-jasa professional" meliputi kegiatan terutama di bidang ilmu pengetahuan kegiatan-, kesusasteraan kesenian, atau pengajaran pendidikan, yang dilakukan had dried independen, demikian pekerjaan juga pekerjaan yang dilakukan oleh-drink for dokter, ahli teknik, ahli hukum, dokter gigi, arsitek dan akuntan.

Pasal 15 DALAM HUBUNGAN KERJA PEKERJAAN 1. Dengan ketentuan-ketentuan memperhatikan Pasal-Pasal 16, 18, 19, 20, dan gaji, dan lainnya yang serupa imbalan upah yang diperoleh penduduk Negara pada suatu pekerjaan karena Pihak Persetujuan dalam hubungan kerja hanya akan dikenakan pajak di Negara itu, kecuali pekerjaan tersebut dilakukan di Negara lainnya pada Persetujuan Pihak. Dalam hal demikian, maka yang dimaksud imbalan diterima pekerjaan dari dapat di Negara lainnya dikenakan pajak Pihak itu.

2. ketentuan-ketentuan Menyimpang dari ayat 1, yang diterima atau imbalan penduduk diperoleh dari Pihak Persetujuan dari pada suatu Negara pekerjaan yang dilakukan di Negara lainnya pada Pihak Persetujuan hanya akan dikenakan pajak, di Negara yang disebut pertama: apabila) berada di Pihak penerima imbalan Negara lainnya itu dalam suatu masa masa-masa yang jumlahnya atau tidak melebihi 183 hari dalam masa 12 bulan yang dan dalam tahun berakhir dimulai takwim yang bersangkutan; Dan b) itu imbalan oleh dibayarkan, atau atas nama kerja yang bukan merupakan penduduk pemberi Negara lainnya Pihak tersebut; Dan c itu tidak menjadi imbalan) bebán bentuk usaha tetap atau yang dimiliki oleh tetap perniagaan kerja di Negara pemberi Pihak lain tersebut.

3. ketentuan-ketentuan sebelumnya Menyimpang dari dalam Pasal ini, yang diperoleh imbalan karena pekejaan yang dilakukan di atas kapal laut pesawat udara atau yang dioperasikan dalam jalur lalu lintas internasional oleh suatu dari satu Pihak pada perusahaan Negara hanya akan dikenakan Persetujuan pajak di Negara tersebut.

Pasal IMBALAN UNTUK DIREKTUR 16 1. To direktur dan Imbalan pembayaran lainnya yang serupa pembayaran-diperoleh penduduk Negara pada Pihak Persetujuan sebagai anggota dewan direksi kedudukannya dalam suatu perusahaan atau badan pengawas atau bagian yang lainnya yang serupa perusahaan merupakan suatu penduduk Negara lainnya pada Pihak Persetujuan dapat di Negara lainnya dikenakan pajak Pihak tersebut.

2. Imbalan yang dimaksud dalam diperoleh to direktur sebagaimana ayat 1 dari perusahaan sehubungan dengan manajerial pekerjaan yang bersifat teknis sehari-hari atau dapat sesuai dengan ketentuan dikenakan pajak dalam Pasal 15.

Pasal 17 ARTIS DAN OLAHRAGAWAN 1. Ketentuan-ketentuan Menyimpang dari Pasal-Pasal 14 dan 15, yang diperoleh dari penghasilan penduduk Negara pada Pihak Persetujuan sebagai artis artis seperti teater, film, radio atau televisi atau sebagai pemain musik atau olahragawan, dari kegiatan yang dilakukan kegiatan-pribadinya di Negara lainnya pada Pihak Persetujuan dapat dikenakan pajak di Negara lainnya tersebut.


Apabila sehubungan dengan 2. penghasilan kegiatan kegiatan yang dilakukan oleh pribadi-artis atau atlit tersebut bukan diterima oleh artis atau atlit itu mahal2 tetapi oleh orang atau badan lain ketentuan-ketentuan, menyimpang dari 7, 14 dan Pasal 15, maka dikenakan pajak penghasilan tersebut dapat di Negara pada Pihak Persetujuan kegiatan kegiatan atau dimana-artis atlit itu dilakukan.

3. ketentuan-ketentuan Menyimpang dari dalam ayat 1 dan, yang diperoleh dari penghasilan 2 kegiatan-dimaksud dalam kegiatan sebagaimana ayat 1 yang dilakukan berdasarkan persetujuan kebudayaan atau pengaturan suatu antara kedua Pihak Negara akan dibebaskan Persetujuan dari pada di Negara pada Pihak pajak Persetujuan di mana kegiatan tersebut dilakukan.

Pasal 18 PENSIUN DAN BERKALA Dengan memperhatikan PEMBAYARAN ketentuan-ketentuan dalam Pasal 19 ayat 2, atau sejenis yang lainnya imbalan pensiun dibayarkan kepada Pihak penduduk salah satu Negara pada sehubungan dengan Persetujuan pekerjaan atau jasa-jasa dalam hubungan kerja di Negara lainnya di Pihak masa lalu hanya akan dikenakan pajak di Negara tersebut.

Pasal 19 PEGAWAI PEMERINTAH 1. the), selain Imbalan pensiun, yang dibayarkan oleh suatu Negara pada bagian atau Pihak Persetujuan, ketatanegaraannya, atau daerahnya kepada pemerintah, orang dengan jasa sehubungan pribadi yang diberikan kepada Negara-jasa tersebut atau bagian ketatanegaraannya pemerintah daerahnya hanya akan dikenakan atau pajak di Negara tersebut.

b) Namun demikian, akan dikenakan imbalan tersebut hanya di Negara lainnya pada Pihak pajak Persetujuan jika jasa-jasa Negara lainnya diberikan tersebut di Pihak tersebut dan orang pribadi tersebut adalah penduduk Negara lainnya Pihak tersebut yang mempunyai kewarganegaraan: (i) di Negara lainnya Pihak tersebut; atau tidak menjadi penduduk (ii) Negara lainnya Pihak semata-mata dengan tujuan tersebut untuk melakukan jasa-jasa t.

2. a) yang dibayarkan oleh Pensiun, berasal dari dana yang dibentuk atau oleh Pihak Persetujuan pada suatu, Negara atau bagian ketatanegaraannya atau daerahnya kepada pemerintah orang dengan jasa sehubungan pribadi yang diberikan kepada Negara-jasa tersebut atau bagian ketatanegaraannya pemerintah daerahnya hanya akan dikenakan atau pajak di Negara tersebut.

b) Namun demikian, akan dikenakan pensiun tersebut hanya di Negara lainnya pada Pihak pajak Persetujuan jika orang tersebut adalah pribadi penduduk dan dari Negara lainnya Pihak warganegara tersebut.

Ketentuan-ketentuan dalam 3. Pasal 15, 16, 17 18 dan akan berlaku pensiun dan imbalan terhadap yang berkenaan dengan jasa-jasa yang sehubungan dengan usaha yang diberikan oleh suatu dijalankan Negara pada bagian ketatanegaraannya atau Pihak Persetujuan atau daerahnya pemerintah. Pasal GURU DAN PENELITI 20 1. Orang yang pribadi sebelum sesaat melakukan kunjungan ke Negara pada merupakan suatu Pihak Persetujuan penduduk Negara lainnya pada Pihak Persetujuan, semata-mata bertujuan untuk mengadakan riset mengajar atau pada ilmiah, universitas, akademi, sekolah, atau lembaga pendidikan atau lembaga riset lainnya yang merupakan serupa yang tidak menurut mencari keuntungan pemerintah Negara lainnya tersebut berdasarkan program pertukaran kebudayaan atau, resmi, dibebaskan dari pengenaan pajak selama 2 tahun pertama kali kedatangan sejak di Negara lainnya tersebut yang diterima imbalan dari atas mengajar dan riset.

2. Pasal ini berlaku pada Ketentuan sebelumnya juga untuk melakukan riset pribadi yang orang dalam rangka bea siswa yang diberikan oleh pemerintah, lembaga keagamaan, sosial, organisasi atau kepustakaan ilmiah, pendidikan, bea siswa tersebut apabila dibebaskan dari pengenaan pajak.

Pasal 21 Pembayaran SISWA-siswa yang diterima oleh pembayaran atau pemagang yang merupakan penduduk atau Pihak segera sebelum mengunjungi Persetujuan merupakan suatu Negara pada suatu penduduk Negara lainnya pada Pihak dan Persetujuan berada di Negara yang disebutkan semata-mata pertama untuk mengikuti latihan, yang diterima atau pendidikan semata-mata untuk keperluan hidup atau tidak dikenakan pendidikan, latihan pajak di Negara yang disebutkan pertama, sepanjang pembayaran-berasal dari sumber pembayaran tersebut di luar Negara tersebut.

Pasal PENGHASILAN LAINNYA 22 1. Rosa-Rosa penghasilan penduduk suatu Negara pada Persetujuan dari Pihak, mana pun asalnya, yang tidak dalam Pasal-Pasal diatur sebelumnya Persetujuan dari penghasilan dari selain lotere ini, dan hanya hadiah dikenakan pajak di Negara tersebut.

Ketentuan-ketentuan dalam 2. ayat 1) ini tidak berlaku terhadap Pasal dari penghasilan dari tidak sebagaimana dijelaskan bergerak dalam well Pasal 6 ayat 2 Persetujuan dari ini, jika penerima penghasilan tersebut, yang merupakan penduduk Negara pada menjalankan usaha Pihak Persetujuan, di Negara lainnya pada Persetujuan melalui Pihak suatu bentuk usaha yang berada tetap di sana, atau melakukan pekerjaan di Negara lainnya Pihak drinking tersebut melalui perniagaan usaha yang berada di sana tetap , dan hak atau yang menghasilkan well penghasilan tersebut dengan usaha mempunyai hubungan efektif bentuk tetap atau perniagaan usaha tetap tersebut. Dalam hal demikian, tergantung pada ketentuan-ketentuan masalahnya, Pasal Pasal 14 7 atau dalam akan berlaku.

Pasal 23 PENGHINDARAN PAJAK BERGANDA 1. Dalam hal pengenaan pajak, akan berganda Portugal dihindarkan dengan cara-cara berikut: Apabila penduduk memperoleh penghasilan Portugal), yang menurut ketentuan dalam Persetujuan ini dapat dikenakan pajak di Indonesia akan memberikan Portugal, maka pengurangan pajak penghasilan dari yang dikenakan sejumlah pajak penghasilan terhadap penduduk tersebut yang dibayarkan di Indonesia. Namun tidak demikian, jumlah pengurangan tersebut boleh melebihi bagian pajak penghasilan, yang sebelum pengurangan dihitung tersebut yang diberikan, atas penghasilan dikenakan pajak di Indonesia;

b ketentuan-ketentuan menurut Apabila) dalam penghasilan yang diperoleh penduduk ini Persetujuan Portugal penghasilan dari dibebaskan yang merupakan pengenaan pajak di Portugal, Portugal tetap dapat memperhitungkan tersebut dalam menghitung pajak penghasilan drink pajak penghasilan atas lainnya dari jumlah penduduk tersebut.

2. Dalam hal Indonesia, penduduk Indonesia memperoleh penghasilan dari apabila Portugal ketentuan-ketentuan, maka berdasarkan Persetujuan ini dalam pajak penghasilan yang terutang di tersebut dapat dikreditkan terhadap Portugal pajak Indonesia yang dikenakan kepada penduduk tersebut. Namun demikian, jumlah tidak melebihi boleh kredit pajak tersebut pajak penghasilan jumlah yang terutang di Indonesia yang sesuai dengan undang-undang dihitung dan peraturan perpajakannya.

Pasal 24 NON-DISKRIMINASI


1. Warganegara dari suatu Negara tidak akan dikenakan pada Pihak Persetujuan pajak atau apapun sehubungan dengan kewajiban pengenaan pajak di Negara lainnya pada Pihak yang berlainan Persetujuan atau lebih daripada memberatkan dan kewajiban pengenaan pajak-pihak yang dikenakan kewajiban atau dapat terhadap dikenakan dari Negara lainnya pada Pihak warganegara Persetujuan dalam keadaan yang sama. Menyimpang dari dalam ketentuan Pasal 1, ini akan ketentuan diterapkan juga orang orang yang terhadap bukan merupakan satu atau kedua dari Negara penduduk Pihak Persetujuan pada.

2. Pengenaan pajak bentuk atas usaha yang dimiliki oleh suatu tetap dari Pihak pada perusahaan Negara Negara lainnya pada Persetujuan di Pihak Persetujuan dilakukan dengan cara tidak boleh, yang menguntungkan pengenaan pajak kurang dibandingkan dengan perusahaan yang menjalankan perusahaan-atas kegiatan kegiatan yang sama-di Negara lainnya itu Pihak. Ketentuan ini tidak dapat ditafsirkan pada suatu mewajibkan sebagai Negara untuk memberikan kepada Pihak Persetujuan penduduk Negara lainnya pada suatu Persetujuan Pihak potongan pribadi, keringanan-keringanan dan pengurangan untuk pengurangan kepentingan pengenaan pajak-berdasarkan atau tanggung jawab sipil status seperti yang diberikan kepada keluarga penduduknya mahal2.

3. ketentuan-ketentuan Kecuali Pasal 9 ayat 1, Pasal 11 ayat 7 Pasal 12 ayat 6 atau berlaku, bunga, dan royalti pengeluaran-dibayarkan oleh perusahaan yang dari pengeluaran Negara pada Persetujuan kepada Pihak penduduk Negara lainnya pada Pihak Persetujuan dalam menentukan laba yang dikenakan pajak akan dapat suatu atas dikurangkan dalam kondisi perusahaan yang sama apabila hal itu dibayarkan dari Negara yang disebut penduduk kepada pertama.

4. di Perusahaan Negara pada suatu Pihak yang modalnya atau sebagian Persetujuan seluruhnya dimiliki atau dikuasai baik atau tidak langsung oleh satu atau lebih penduduk langsung dari Negara lainnya Pihak Persetujuan tidak akan dikenakan pada, pajak atau apapun yang berkaitan dengan kewajiban pengenaan pajak di Negara yang disebut pertama yang berlainan atau lebih daripada memberatkan dan kewajiban pengenaan pajak-yang dimaksud kewajiban dikenakan atau dapat dikenakan perusahaan terhadap lainnya yang serupa perusahaan-di Negara yang disebut pertama.

5. Yang dimaksud dengan istilah "perpajakan" Pasal ini adalah dalam pajak-pajak dimaksud dalam sebagaimana Persetujuan ini.

Pasal 25 TATA CARA PERSETUJUAN BERSAMA 1. Apabila atau badan menganggap bahwa suatu seseorang tindakan-tindakan salah satu atau kedua Pihak Negara pada Persetujuan akan mengakibatkan pengenaan pajak atau mengakibatkan yang tidak sesuai dengan Persetujuan ini, maka terlepas dari guy-guy penyelesaian yang perundang-undangan oleh diatur nasional dari masing-masing Negara, maka mengajukan masalahnya kepada pejabat ia dapat yang berwenang di Negara pada Persetujuan Pihak mana di berkedudukan atau masalah would, apabila yang timbul menyangkut Pasal 24 ayat 1 kepada pejabat yang berwenang di Negara pada Pihak Persetujuan dimana would menjadi penduduk. Masalah tersebut harus diajukan dalam sejak tahun dua waktu pertama dari pemberitahuan tindakan yang mengakibatkan pengenaan pajak yang tidak sesuai dengan ketentuan-ketentuan Persetujuan ini.

2. Pejabat-pejabat yang berusaha keberatan apabila yang harus berwenang diajukan itu tidak cukup untuk beralasan dan diselesaikan dapat suatu penyelesaian yang ditemukan memuaskan untuk menyelesaikan masalah itu, melalui dengan persetujuan dari berwenang bersama yang pejabat Negara lainnya pada Pihak Persetujuan dengan tujuan, untuk menghindarkan yang tidak sesuai dengan pengenaan pajak Persetujuan ini.

3. Pejabat-pejabat yang berwenang dari Negara melalui kedua Pihak Persetujuan pada suatu persetujuan harus bersama berusaha untuk menyelesaikan atau keragu-raguan kesulitan setiap yang timbul penafsiran atau dalam penerapan Persetujuan ini. Mereka juga dapat mencegah pengenaan pajak untuk berkonsultasi bersama berganda dalam hal diatur tidak dalam Persetujuan.

4. Pejabat-pejabat kedua Pihak yang berwenang dari Negara pada Persetujuan dapat langsung berhubungan satu sama lain atau yang terdiri dari melalui join komisi mereka atau perwakilannya untuk mencapai pada dimaksud sebagaimana persetujuan ayat-ayat sebelumnya.

Pasal PERTUKARAN INFORMASI 26 1. Pejabat-pejabat kedua Pihak yang berwenang dari Negara pada Persetujuan dapat melakukan tukar informasi yang diperlukan untuk menukar ketentuan-ketentuan dalam melaksanakan Persetujuan ini atau untuk undang-undang melaksanakan nasional Negara pada Pihak Persetujuan mengenai pajak-pajak yang dicakup dalam Persetujuan, menurut undang pajak-pengenaan sepanjang undang nasional yang bersangkutan bertentangan dengan tidak Negara Persetujuan ini khususnya untuk mencegah terjadinya penggelapan, atau penyelundupan pajak. Informasi yang diterima oleh Setiap Negara pada Pihak harus dengan Persetujuan dijaga kerahasiaannya yang sama seperti guy itu berdasarkan informasi apabila perundang-undangan diperoleh nasional Negara tersebut. Jika demikian, Meskipun informasi tersebut dianggap rahasia di negara asalnya, maka hanya informasi tersebut dapat diungkapkan kepada seseorang atau badan atau pejabat-pejabat (termasuk pengadilan dan badan-badan administratif) yang berkepentingan dalam penetapan penagihan pajak atau undang-undang pelaksanaan atau, penuntutan, atau penentuan mengenai keputusan berkaitan dengan banding pajak-pajak dalam dicakup yang ini Persetujuan. Orang atau badan atau tersebut hanya boleh pejabat to memberikan informasi itu untuk maksud tersebut di atas, namun juga mengungkapkan informasi dapat demikian itu dalam atau dalam pembuatan keputusan pengadilan ASA-keputusan pengadilan.

2. Ketentuan-ketentuan Bagaimanapun juga sama sekali tidak dapat 1 ayat ditafsirkan sedemikian membebankan kepada Negara sehingga rupa Pihak Persetujuan pada kewajiban untuk tindakan melaksanakan: a)-tindakan administratif bertentangan dengan perundang-undangan yang atau praktek yang berlaku di administrasi Negara atau di Negara lainnya itu Pihak Persetujuan pada;

b memberikan informasi yang mungkin tidak) diperoleh perundang-undangan atau dalam berdasarkan praktek yang lazim administrasi di Negara tersebut atau di Negara lainnya pada Pihak Persetujuan;

c memberikan informasi), yang rahasia di bidang perdagangan apapun mengungkapkan, usaha, industri, atau tempat keahlian, perdagangan atau informasi atau tata face pengungkapannya bertentangan dengan yang lainnya kebijaksanaan Negara.

PEJABAT-PEJABAT 27 Pasal DIPLOMATIK DAN Tidak ada sesuatu pun KONSULER dalam Persetujuan ini akan mempengaruhi yang hak-hak istimewa di bidang dari fiskal for pejabat sebagaimana konsuler diplomatik pejabat atau dalam diatur peraturan aan hukum dalam maupun internasional dari ketentuan-ketentuan dalam persetujuan-persetujuan khusus.

Pasal BERLAKUNYA PERSETUJUAN 28


1. ini akan berlaku mulai Persetujuan tanggal terakhir pada saat masing-masing memberitahu Pemerintah yang tertulis formalitas bahwa had dried had dried disyaratkan konstitusional pada masing-masing Negara telah dipenuhi.

Ketentuan-ketentuan 2. Persetujuan dari ini akan berlaku:) di Portugal: (i) terhadap pajak-yang dipungut di Negara sumbernya pajak, di mana keadaan yang terjadi pada menimbulkan pajak tersebut atau setelah tanggal 1 tahun berikutnya takwim Januari berlakunya ini Persetujuan sesudah; (ii) terhadap pajak-pajak penghasilan lainnya, di mana pada tahun-tahun timbul terkait pajak dimulai pada tanggal setelah atau yang 1 tahun tahun berikutnya sesudah Januari berlakunya ini Persetujuan.

b) di Indonesia: (i) terhadap pajak-yang dipungut di Negara sumbernya pajak, untuk yang diperoleh penghasilan setelah atau pada tanggal 1 tahun berikutnya takwim Januari berlakunya ini Persetujuan sesudah; Dan (ii) terhadap pajak penghasilan lainnya, pajak-untuk tahun-tahun pajak dimulai pada tanggal setelah atau yang 1 tahun tahun berikutnya sesudah Januari berlakunya ini Persetujuan.

Pasal 29 PERSETUJUAN ini akan tetap Persetujuan BERAKHIRNYA berlaku sampai salah satu Pihak diakhiri oleh Negara pada Persetujuan. Masing-masing Negara pada Pihak Persetujuan dapat melalui mengakhiri berlakunya ini, saluran diplomatik Persetujuan, dengan Persetujuan menyampaikan pemberitahuan tertulis tentang berakhirnya pada tanggal 30 Juni atau sebelum tahun setelah jangka waktu takwim suatu lima tahun berlakunya sejak Persetujuan. Dalam hal ini tidak demikian, Persetujuan akan berlaku lagi:) di Portugal: (i) terhadap pajak-yang dipungut di Negara sumbernya pajak, di mana keadaan yang terjadi pada menimbulkan pajak tersebut atau tanggal 1 Januari tahun setelah takwim berikutnya pemberitahuan sesudah diberikan penghentian; (ii) terhadap pajak-pajak penghasilan lainnya, di mana pada tahun yang terkait timbul pajak dimulai pada tanggal 1 Januari setelah atau tahun berikutnya sesudah pemberitahuan diberikan penghentian.

b) di Indonesia: (i) terhadap pajak-yang dipungut di Negara sumbernya pajak, untuk yang diperoleh penghasilan setelah atau pada tanggal 1 Januari tahun berikutnya takwim sesudah pemberitahuan diberikan penghentian; (ii) terhadap pajak penghasilan lainnya, pajak-untuk tahun-tahun pajak dimulai pada tanggal setelah atau yang 1 tahun berikutnya Januari sesudah pemberitahuan diberikan penghentian.

SEBAGAI BUKTI, yang bertandatangan di bawah ini telah diberi kuasa, oleh Pemerintahnya masing-masing, menandatangani Persetujuan ini telah.

DIBUAT dalam dua di rangkap pada tanggal 9 Lisabon Juli 2003 dalam bahasa Inggris, Portugis, Indonesia dan kekuatan hukum yang mempunyai naskah semua sama. Dalam hal terjadi dalam penerapan Persetujuan perbedaan penafsiran atau dalam bahasa Inggris naskah ini, akan berlaku.

UNTUK REPUBLIK INDONESIA UNTUK REPUBLIK PORTUGAL ANTóNIO MARTINS DA CRUZ n. HASSAN WIRAJUDA Menteri Luar Negeri Menteri Negeri Pada saat penandatanganan PROTOKOL Moonlight Persetujuan untuk Penghindaran dan Pencegahan Pengelakan Berganda Pajak Pajak Penghasilan atas yang Berkenaan Dengan Pajak antara dan Republik Indonesia, Portugal Republik to sepakat bahwa telah penandatangan ketentuan-ketentuan yang merupakan bagian yang berikut terpisahkan ini tidak dari Persetujuan: Ad. Pasal 5 ayat 2 (i) Untuk kepentingan Pasal 5 ayat 2 i), kegiatan kegiatan yang dimaksud harus dilakukan-di Negara Lainnya pada Pihak Persetujuan jangka waktu untuk yang jumlahnya dalam jangka waktu melebihi 30 hari 12 bulan, dan tidak akan dianggap mencakup: (a) satu atau kegiatan yang dimaksud gabungan dalam kegiatan-Pasal 5 ayat, 4. (b) jasa derek jangkar kapal laut oleh atau yang didesain terutama untuk tujuan dan kegiatan tersebut kegiatan yang dilakukan oleh lainnya-kapal laut tersebut. (c) barang penumpang kapal dengan atau pengangkutan laut pesawat udara atau dalam jalur lalu lintas internasional.

Ad. Pasal 5 ayat Difahami ketentuan-ketentuan bahwa 4 dalam Pasal 5 ayat 4 dan tidak merujuk pengangkutan pada b menyertai penjualan kegiatan yang.

Ad. Pasal 22 Istilah "hadiah" setiap bentuk yang diterima imbalan berarti dalam rangka selain yang dimaksud dalam kompetisi Pasal 17.

SEBAGAI BUKTI, yang bertandatangan di bawah ini telah diberi kuasa, oleh Pemerintahnya masing-masing, menandatangani ini telah Protokol.

DIBUAT dalam dua di rangkap pada tanggal 9 Lisabon Juli 2003 dalam bahasa Inggris dan Indonesia, Portugis, naskah kekuatan hukum yang mempunyai semua sama. Dalam hal terjadi dalam penerapan Persetujuan perbedaan penafsiran atau dalam bahasa Inggris naskah ini, akan berlaku.

UNTUK REPUBLIK INDONESIA UNTUK REPUBLIK PORTUGAL ANTóNIO MARTINS DA CRUZ n. HASSAN WIRAJUDA Menteri Luar Negeri Menteri Negeri Moonlight AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE REPUBLIC OF INDONESIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Portuguese Republic and the Republic of Indonesia, desiring to completion date 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 PERSONAL SCOPE This Agreement shall apply to persons who are residents of one or both of the 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 or administrative subdivisions or local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income 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 Portuguese Republic: (i) Personal income tax (personal income tax-IRS);

(ii) Corporate income tax (corporate income tax – IRC);

(iii) Local surtax on corporate income tax (Derrama) (hereinafter referred to as "Portuguese tax");

b) In the case of the Republic of Indonesia: The income tax;

(hereinafter referred to as "Indonesian tax").

4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed 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 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:


the) the term "Portugal" means the territory of the Portuguese Republic situated in the European Continent, the archipelagos of Azores and Madeira, the respective territorial sea and any other zone in which, in accordance with the laws of Portugal and international law, the Portuguese Republic has its jurisdiction or sovereign rights with respect to the exploration and exploitation of the natural resources of the sea bed and subsoil , and of the superjacent waters;

b) the term "Indonesia" comprises the territory of the Republic of Indonesia as defined in its laws including parts of the continental shelf and adjacent seas over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordance with international law;

c) the terms "a Contracting State" and "the other Contracting State" mean Portugal or Indonesia as the context requires;

d) the term "person" includes an individual, 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 "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 greyscale between places in the other Contracting State;

h) the term "competent authority" means: (i) in Portugal: the Minister of Finance, the Director General of Taxation (Director-General of taxes) or their authorised representative;

(ii) in Indonesia: the Minister of Finance or his authorised representative;

I) the term "national" means: (i) any individual 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.

2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall unless the context otherwise requires, have the meaning which it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.

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 or administrative subdivision or local authority copies 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 individual is a resident of both Contracting States, then his status shall be determined as follows: a he shall be deemed) to be a resident only 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 only 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 only 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 only 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.

3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.

Article 5 PERMANENT ESTABLISHMENT 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

2. The term "permanent establishment" includes especially: a) a place of management; b) branch; c) an office; d) factory; e) workshop, f) warehouse or premises used as sales outlet; g) the farm or plantation; h) mine, an oil or gas well, a quarry or any other place of extraction of natural resources; I) the drilling rig or working ship used for exploration or exploitation of natural resources.

3. The term "permanent establishment" likewise encompasses: a) the building site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than 6 months; b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or connected project) within the country for a period or periods aggregating more than 183 days within any twelve month period.

4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a the use of facilities greyscale) for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise for the purpose of greyscale storage, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise for the purpose of greyscale processing by another enterprise;

d) the maintenance of a fixed place of business greyscale for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;

and) the maintenance of a fixed place of business for the purpose of greyscale carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;

f) the maintenance of a fixed place of business greyscale for any combination of activities mentioned in sub-paragraphs a to e)), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.


5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom paragraph 6 applies-is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to completion date contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise , unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.

7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Article 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

5. The foregoing provisions shall also apply to income from movable property, or income derived from services connected with the use or the right to use the immovable property, either of which, under the taxation law of the Contracting State in which the property is situated, is assimilated to income from immovable property.

Article 7 BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which It is a permanent establishment.

3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission , for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, in the account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights , or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices.

4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

5. The profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.

Article 8 SHIPPING AND AIR TRANSPORT 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.

2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.


3. Whenever companies from different countries have agreed to carry on an air transportation business together in the form of a consortium, the provisions of paragraph 1 shall apply to such part of the profits of the consortium as corresponds to the participation held in that consortium by a company that is a resident of a Contracting State.

Article 9 ASSOCIATED ENTERPRISES 1. Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

2. Where a Contracting State includes, in accordance with the provisions of paragraph 1, in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and where the competent authorities of the Contracting State agree, upon consultation, that all or part of the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits agreed. In determining such adjustment, due regard shall be had to the other provisions of this Agreement.

Article 10 in 1. In paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

2. However, such as in may also be taxed in the Contracting State of which the company paying the in is a resident and according to the laws of that State, but if the beneficial owner of the in is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the in.

The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

This paragraph shall not affect the taxation of the company in respect of the profits out of which the in are paid.

3. The term "in" as used in this Article means income from shares, "jouissance" shares or "jouissance" rights, mining shares, founders ' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. The term also includes profits attributed under an arrangement for participation in profits.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the in, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the in is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein , and the holding in respect of which the in are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Notwithstanding any other provisions of this Agreement where a company which is a resident of a Contracting State has a permanent establishment in the other Contracting State, the profits of the permanent establishment may be subjected to an additional tax in that other State in accordance with its law, but the additional tax so charged shall not exceed 10 per cent of the amount of such profits after deducting therefrom income tax and other taxes on income imposed thereon in that other State.

6. The provision of paragraph 5 of this Article shall not affect the provision contained in any production sharing contract and relating to oil and gas sector concluded by the Government of Indonesia, its instrumentality, its relevant state oil and gas company or any other entity copies thereof with a person who is a resident of the other Contracting State.

7. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the paid in by the company, except insofar as such in are paid to a resident of that other State or insofar as the holding in respect of which the in are paid is effectively connected with a permanent establishment or a fixed base situated in that other State , nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the in paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

Article 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.

The competent authorities of the Contracting State shall by mutual agreement settle the mode of application of this limitation.

3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the Government of the other Contracting State including local authorities copies thereof, the political or administrative subdivision and government institutions, the Central Bank or any financial institution controlled by that Government, the capital of which is wholly owned by the Government of the other Contracting State , may be agreed upon from time to time between the competent authorities of the Contracting States, shall be exempt from tax in the first-mentioned State.


4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, 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 fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Article 12 ROYALTIES 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.

The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of , or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial, or scientific experience.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a Contracting State where the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by that permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Article 13 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services , including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

3. Gains from the alienation of ships or aircraft operated in international traffic by an enterprise of a Contracting State or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that Contracting State.

4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident.

Article 14 INDEPENDENT PERSONAL SERVICES 1. Income derived by an individual who is a resident of a Contracting State from the performance of professional services or other activities of an independent character shall be taxable only in that State except in the following general circumstances when such income may also be taxed in the other Contracting State: a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or


b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days within any twelve-month period; in that case, only so much of the income as is derived from his activities performed in that other Contracting State may be taxed in that other Contracting State.

2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a the recipient is present) in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned , and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c) the remuneration is not post by a permanent establishment or a fixed base which the employer has in the other State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that Contracting State.

Article 16 DIRECTORS ' FEES 1. Directors ' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board or of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. The remuneration which a person to whom paragraph 1 applies derives from the company in respect of the discharge of day-to-day functions of a managerial or technical nature may be taxed in accordance with the provisions of Article 15.

Article 17 ARTISTES AND SPORTPERSONS 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as the sportperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

2. Where income in respect of personal activities exercised by an entertainer or a sportperson in his capacity as such accrues not to the entertainer or sportperson himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportperson are exercised.

3. Notwithstanding the provisions of paragraphs 1 and 2, income derived in respect of the activities referred to in paragraph 1 within the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.

Article 18 PENSIONS Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Article 19 GOVERNMENT SERVICE 1. the Salaries, wages) and other similar remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority or a statutory body copies thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only body or in that State;

b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State for the purpose of greyscale rendering the services.

2. a) Any pension paid by, or out of funds created by, a Contracting State or a political or administrative subdivision or a local authority or a statutory body copies thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only body or in that State;

b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political or administrative subdivision, or a local authority or a statutory body copies thereof.

Article 20 PROFESSORS AND RESEARCHERS 1. An individual who is or was a resident of a Contracting State immediately before visiting the other Contracting State, greyscale for the purposes of teaching or scientific research at an university, college, school or other similar educational or scientific research institution which is recognised the non-profitable by the Government of that other State, or under an official programme of cultural exchange , for a period not exceeding two years from the date of his first arrival in that other State, shall be exempt from tax in that other State on his remuneration for such teaching or research.

2. The preceding provision of this Article shall also apply to an individual who carries out research within the scope of the scholarship granted by the government, religious, charitable, scientific, literary or educational organisation, if such scholarship is exempt from tax.

Article 21 STUDENTS Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State greyscale for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State , provided that such payments arise from sources outside that State.

Article 22 OTHER INCOME 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement other than income in the form of lotteries and prizes shall be taxable only in that State.


2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein , and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. Article 23 METHOD FOR ELIMINATION OF DOUBLE TAXATION 1. In the case of Portugal double taxation shall be eliminated as follows: Where a resident of Portugal) derives income which, in accordance with the provisions of this Agreement, may be taxed in Indonesia, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Indonesia. Such deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in Indonesia.

b) Where in accordance with any provisions of this Agreement income derived by a resident of Portugal is exempt from tax in Portugal, Portugal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

2. In the case of Indonesia, where a resident of Indonesia derives income from Portugal, the amount of tax on that income payable in Portugal in accordance with the provisions of this Agreement may be credited against the tax levied in Indonesia imposed on that resident. The amount of credit, however, shall not exceed the amount of the tax in Indonesia on that income computed in accordance with its taxation laws and regulations.

Article 24 NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same general circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. Nothing in this provision shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.

4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

5. In this Article, the term "taxation" means taxes which are the subject of this Agreement.

Article 25 MUTUAL AGREEMENT PROCEDURE 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or , if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory service solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement.

3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement. 4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.

Article 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to , the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: a to carry out administrative measures) at variance with the laws and administrative practice of that or of the other Contracting State;


b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

Article 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions and consular posts under the general rules of international law or under the provisions of special agreements.

Article 28 ENTRY INTO FORCE 1. This Agreement shall enter into force on the later of the dates on which the respective Governments notify each other in writing that the formalities constitutionally required in their respective States have been complied with. 2. This Agreement shall apply: a) in Portugal: (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the year next following the year in which this Agreement enters into force;

(ii) in respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January of the year next following the year in which this Agreement enters into force;

b) in Indonesia: (i) in respect of tax withheld at the source, to income derived on or after 1 January in the year next following that in which the Agreement enters into force; and (ii) in respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following that in which the Agreement enters into force.

Article 29 TERMINATION This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination on or before the thirtieth day of June of any calendar year following after the period of five years from the year in which the Agreement enters into force. In such case, the Agreement shall cease to have effect: a) in Portugal: (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January in the year next following that in which the notice of termination is given;

(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January in the year next following that in which the notice of termination is given;

b) in Indonesia: (i) in respect of tax withheld at source, to income derived on or after 1 January in the year next following that in which the notice of termination is given;

(ii) in respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following that in which the notice of termination is given.

In WITNESS WHEREOF the Arbitration Forum, Surani authorised thereto, have signed this Agreement.

Done in duplicate at Lisbon this 9th day of July, 2003, in the Portuguese, Indonesian, and English languages, all texts being equally authentic. In case of any divergence of interpretation or application of this Agreement the English text shall prevail.

For the Portuguese Republic For the Republic of Indonesia ANTÓNIO MARTINS DA CRUZ n. HASSAN WIRAJUDA Minister for Foreign Affairs Minister for Foreign Affairs PROTOCOL At the moment of signing the Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income, this day concluded between the Portuguese Republic and the Republic of Indonesia , the Arbitration Forum have agreed that the following provisions shall form an integral part of the Agreement.

Ad Article 5, paragraph 2 (i) For the purposes of paragraph 2 (i)) Article 5, the activities referred to must be carried on in the other state for a period or periods exceeding in the aggregate 30 days in any period of 12 months, and shall be deemed not to include: (a) one or any combination of the activities mentioned in paragraph 4 of Article 5; (b) towing or anchor handling by ships primarily designed for that purpose and any other activities performed by such ships; (c) the transport of supplies or personnel by ships or aircraft in international traffic.

Ad Article 5, paragraph 4 It is understood that the provisions of Article 5 paragraph 4 subparagraphs a) and b) do not refer to delivery accompanied with the respective sales.

Ad Article 22 The term "prizes" means any remuneration of any kind received in respect of competition other than referred to under Article 17.

In WITNESS WHEREOF, the Arbitration Forum, Surani authorised thereto, have signed this Protocol.

Done in duplicate at Lisbon this 9th day of July, 2003, in the Portuguese, Indonesian and English languages, all texts being equally authentic. In case of any divergence of interpretation or application of this Protocol, the English text shall prevail.

For the Portuguese Republic For the Republic of Indonesia ANTÓNIO MARTINS DA CRUZ n. HASSAN WIRAJUDA Minister for Foreign Affairs Minister for Foreign Affairs