Key Benefits:
MOTION FOR RESOLUTION No. 28 /X
Considering that on the visit of His Excellency the Minister of Foreign Affairs of the
Republic of Indonesia to Lisbon, made on July 9, 2003, the representatives of the
Portuguese Republic and the Republic of Indonesia signed an Agreement to Prevent the
Double Taxation and Preventing Tax Evasion in Tax Matters on the
Income;
Aware that this Agreement will fundamentally allow to avoid double taxation of the
different categories of income earned by residents in any of the States
Contractors;
Attending to which establishes rules that delimit the tax competence of each
State to tax the income, notably the derivatives of real estate,
of business activities, dividends, interest, royalties , income from work
dependent and pensions;
Considering that its entry into force will contribute to the creation of a framework
more stable and transparent tax for investors of both states and to that extent
positively influence the development of capital flows;
Thus:
Under the terms of the paragraph d) of Article 197 (1) of the Constitution, the Government presents to the
Assembly of the Republic the following motion for a resolution:
Approves the Agreement between the Portuguese Republic and the Republic of Indonesia to Prevent the
Double Taxation and Preventing Tax Evasion in Tax Matters on the
Income, signed in Lisbon, on July 9, 2003, the text of which, in version
authenticated in the Portuguese, Indonesian and English languages, it publishes in annex.
Seen and approved in Council of Ministers of November 17, 2005
The Prime Minister
The Minister of the Presidency
The Minister of Parliamentary Affairs
AGREEMENT
BETWEEN
THE PORTUGUESE REPUBLIC
And
THE REPUBLIC OF INDONESIA
TO AVOID DOUBLE TAXATION
And
PREVENTING TAX EVASION
IN THE MATTER OF
TAXES ON
THE THROUGHPUT
The Portuguese Republic and the Republic of Indonesia,
Wishing to enter into an Agreement to avoid double taxation and prevent avoidance
tax on income tax,
They agreed in the following provisions:
Article 1º
PEOPLE TARGETED
This Agreement applies to the resident persons of one or both of the States
Contractors.
Article 2º
TAX VISED
1. This Agreement applies to taxes on income required by a State
Contractor, by its political or administrative subdivision or local municipality, be
what is the system used for your perception.
2. Are considered income taxes the taxes incidents on the
total income or on parcels of income, included the taxes on the
gains derived from the disposal of the securities or real estate, the taxes on the
overall amount of salaries or salaries paid by the companies.
3. The current taxes to which this Agreement applies are, inter alia:
a) In the case of the Portuguese Republic:
(i) The Income Tax on Singular Persons-IRS;
(ii) The Income Tax of Collective People-IRC;
(iii) The additional municipal tax on the IRC-Derrama;
(hereinafter referred to by the designation of "Portuguese tax");
b) In the case of the Republic of Indonesia:
(i) The Income Tax;
(hereinafter referred to by the designation of "Indonesian tax").
4. The Agreement shall also be applicable to taxes of an identical or similar nature as
come into force thereafter at the date of the signing of the Agreement and to come to
add to the current or replace them. The competent authorities of the States
Contractors shall communicate one to the other the important modifications made to the
respective tax legislations.
Article 3º
GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context requires different interpretation:
a) The term "Portugal" comprises the territory of the Portuguese Republic
situated on the European continent, the archipelagos of the Azores and Madeira, the
respective territorial sea and well the other areas where, in
compliance with Portuguese legislation and international law, the
Portuguese Republic has jurisdiction or sovereign rights in respect of
prospecting and exploitation of the natural resources of the sea bed and the subsoil
and of the overjacking waters;
b) The term "Indonesia" comprises the territory of the Republic of Indonesia such
as defined in the respective legislation, and the areas of the continental shelf
and the adjacent waters for which the Republic of Indonesia has
sovereignty, sovereign rights or jurisdiction in accordance with the law
international;
c) The expressions "a Contracting State" and "the other Contracting State"
mean Portugal or Indonesia, as a result of the context;
d) The term "person" comprises a natural person, a society and
any other grouping of persons;
e) The term "society" means any legal person or any
entity treated as a legal person for tax purposes;
f) The expressions "company of a Contracting State" and " company of the other
State Contractor " means, respectively, an explored company
by a resident of a Contracting State and a company operated by
a resident of the other Contracting State;
g) the expression "international traffic" means any transport by ship
or aircraft operated by a company of a Contracting State, except
if the ship or aircraft is operated only between places situated in the
another Contracting State;
h) the expression "competent authority" means:
(i) Relatively to Portugal: the Minister of Finance, the Managing Director
of the Taxes or their authorised representatives;
(ii) Regarding Indonesia: the Minister of Finance or his
authorized representative;
i) The term "national" means:
(i) A natural person who has the nationality of a State
Contractor;
(ii) A legal person, society of persons or association constituted
of harmony with the legislation in force in a Contracting State.
2. As regards the implementation of the Agreement, at a given point in time, by a State
Contractor, any undefined expression of another mode should have, unless the
context requires different interpretation, the meaning that is assigned to it
moment by the legislation of that State which regulates the taxes to which the Agreement applies,
prevailing the interpretation resulting from this tax legislation on what it decorates from
other legislation from that state.
Article 4º
RESIDENT
1. For the purposes of this Agreement, the expression "resident of a Contracting State"
means any person who, by virtue of the legislation of that State, is there subject to
tax due to your domicile, your residence, the place of direction or any
another criterion of a similar nature, and applies equally to that State and to its
political or administrative subdivisions or local authorities. However, this expression
does not include any person who is subject to tax in that state only relatively
to the income of sources located in that state.
2. When, by virtue of the provisions of paragraph 1, a natural person is a resident of
both the Contracting States, the situation shall be resolved as follows:
a) It will be considered resident only of the State in which it has a dwelling
permanent at your disposal; if you have a permanent dwelling to your
provision in both states, will be considered resident only of the
State with which they are narrower their personal relationships and
economic (centre of vital interests);
b) If the state in which it has the centre of vital interests cannot be
determined or if it does not have permanent housing at its disposal in
none of the States, shall be considered resident only of the State in which
remains usually;
c) If it stays customarily in both states or if it does not remain
usually in none of them, will be considered resident only of the
State of which it is national;
d) If it is national of both States or is not national of any of them,
the competent authorities of the Contracting States shall solve the case of
common agreement.
3. When, by virtue of the provisions of paragraph 1, a person, who is not a person
singular, for resident of both the Contracting States, shall be considered resident
only from the State in which its actual direction is located.
Article 5º
STABLE ESTABLISHMENT
1. For the purposes of this Agreement, the expression "stable establishment" means a
fixed installation, through which the company exercises all or part of its business.
2. The expression "stable establishment" comprises, inter alia:
a) A place of direction;
b) A branch;
c) An office;
d) A factory;
e) A workshop;
f) a warehouse or facilities used as a sales post;
g) A fifth or plantation;
h) A mine, an oil or gas well, a quarry or any other
site of extraction of natural resources;
i) A drilling equipment or operating vessel used in the
prospecting or exploitation of natural resources.
3. The expression "stable establishment" comprises also:
a) A site or a construction site, a construction project, of
installation or assembly, as well as the supervisory activities
related, but only when their duration is extended by a period
greater than 6 months;
b) the provision of services, including consultancy services, by a
company, through employees or other personnel hired by the
company for the purpose, but only when the activities of that nature if
extend (relatively to the same project or to a conexo project),
within the territory of the country, during a period or periods totaling
more than 183 days in any period of 12 months.
4. Notwithstanding the previous provisions of this Article, the expression
"stable establishment" does not understand:
a) The facilities used solely to store, expose or deliver
goods or goods belonging to the company;
b) A deposit of goods or goods belonging to the company, maintained
solely to store them, expose or deliver;
c) A deposit of goods or goods belonging to the company, maintained
solely to be transformed by another company;
d) A fixed installation, maintained solely to purchase goods or
goods or gather information for the company;
e) A fixed installation, maintained solely to exercise, for the company,
any other activity of a preparatory or auxiliary character;
f) a fixed installation, maintained solely for the exercise of any
combination of the activities referred to in points (a) to and), provided that the
fixed installation joint activity resulting from this combination is
of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, when a person-who is not a
independent agent, to which paragraph 6 is applicable-act on account of a company and has,
and habitually exercise, in a Contracting State, powers to conclude contracts in
name of the company, it will be considered that this company has a stable establishment
in that State in respect of any activity that such person exercises for the
company, unless the activities of such a person are limited to those indicated in paragraph 4, the
which, if they were exerted through a fixed installation, would not allow to consider
this fixed installation as a stable establishment, in accordance with the provisions
of that number.
6. It does not consider that a company has a stable establishment in a State
Contractor for the simple fact of carrying out its business in that State through
of a broker, of a commissioner-general or of any other independent agent,
provided that such persons act in the normal scope of their activity.
7. The fact that a resident corporation of a Contracting State controls or is
controlled by a resident company of the other Contracting State Contracting or which exercises the
its activity in that other state (whether it is through a stable establishment,
whether otherwise) is not, in and of itself, quite a lot to make of any of these societies
stable establishment of the other.
Article 6º
INCOME FROM REAL ESTATE
1. The income that a resident of a Contracting State auffers from goods
real estate (included the incomes of agricultural or forestry holdings) situated
in the other Contracting State may be taxed in that other State.
2. The expression "real estate" shall have the meaning assigned to it by the
right of the Contracting State in which such goods are situated. The expression
always comprises the accessories, cattle and equipment of the farms and
forest, the rights to which the provisions of the private law relating to the
property of immovable property, the enjoyment of real estate and the rights to retribution
variable or fixed by the holding or by the granting of the exploitation of mineral deposits,
sources and other natural resources; the ships, boats and aircraft are not considered
real estate.
3. The provision of paragraph 1 shall apply to the income derived from direct use, of the
leasing or any other form of use of the real estate.
4. The provisions of paragraphs 1 and 3 shall also apply to income from those
real estate owned by a company and the income of the real estate used
for the exercise of independent occupations.
5. The above provisions also apply to the income derived from
securities, or to the earned income from services provided in connection with
the use or the granting of the use of real estate, which, in accordance with the tax law
of the Contracting State in which such goods are situated, are assimilated to the
income derived from real estate.
ARTICLE 7º
PROFITS OF COMPANIES
1. The profits of a company from a Contracting State can only be taxed
in that State, unless the company exercises its activity in the other State
Contractor by means of a stable establishment there. If the company exercises the
its activity in this way, its profits can be taxed in the other state, but
solely to the extent that they are attributable to that stable establishment.
2. With the proviso of the provisions of paragraph 3, when a company of a State
Contractor to carry out its activity in the other Contracting State by means of a
stable establishment there located, will be charged, in each Contracting State, to that
stable establishment the profits this would get if it were a distinct company and
separate who carried out the same activities or similar activities, in the same
conditions or in similar conditions, and treated with absolute independence with the
company of which is permanent establishment.
3. In determining the profit of a stable establishment, it is permitted to deduct the
expenses that have been made to carry out the purposes pursued by that
stable establishment, including steering expenses and general expenses of
administration, carried out with the said end, or in the State in which that
stable establishment is situated want out of it. However, it will not be allowed
deduct the paid importances (save for the title of reimbursement of expenses carried out), if
where appropriate, by the stable establishment to the company's registered office or to any of the
your offices, in the title of royalties , honorariums or other similar payments as
remuneration for the use of patents or other rights, or the title of commission by the
provision of specific or managerial services, or, save in the case of a company
bank, in the title of interest on loans granted to the stable establishment.
Similarly, in the determination of the profits of a stable establishment, they will not be
taken into account the importances charged (save for the title of refund of
expenses incurred) by the stable establishment to the company's registered office or to any
of its offices, in the title of royalties , fees or other similar payments
as remuneration for the use of patents or other rights, or the title of commission
for the provision of specific or managerial services, or, save in the case of a company
bank, by way of interest on loans granted to the company's head office or the
any of your other offices.
4. If it is usual in a Contracting State to determine the profits attributable to a
stable establishment on the basis of a breakdown of the total profits of the company between the
its various parties, the provisions of paragraph 2 shall not prevent such Contracting State from
determine taxable profits in accordance with the usual allocation; the method of
apportionment adopted shall, however, lead to a result as with the
principles set out in this Article.
5. No profit shall be charged to a stable establishment by the fact of the simple
purchase of goods or goods, by that stable establishment, for the company.
6. For the purposes of the preceding paragraphs, profits to be charged to the establishment
stable will be calculated, in each year, according to the same method, unless there are
valid and sufficient grounds to proceed differently.
7. When the profits understand elements of the specially treated yield
in other Articles of this Agreement, the respective provisions will not be affected by the
of this Article.
ARTICLE 8º
MARITIME AND AIR NAVIGATION
1. The profits of a company from a Contracting State from the holding
of ships or aircraft in international traffic can only be taxed in that state.
2. The provisions of paragraph 1 shall apply equally to profits from participation
in a pool , on an exploration in common or in an international operating body.
3. When companies from different countries are in order to engage in an activity of
air transport in the form of a consortium, the provisions of paragraph 1 shall apply to the Party
of the profits of the consortium corresponding to the participation held in that consortium by a
resident society of a Contracting State.
ARTICLE 9º
ASSOCIATED COMPANIES
1. When:
a) A company of a Contracting State to participate, direct or
indirectly, in the direction, control or capital of a company of the
another Contracting State; or
b) The same persons participate, directly or indirectly, in the direction, in the
control or in the capital of a company of a Contracting State and of a
company of the other Contracting State,
and in any of the cases, the two companies, in their commercial or financial relations,
are connected by accepted or imposed conditions that differ from those that would be
established between independent companies, the profits that, if they did not exist these
conditions, would have been obtained by one of the companies, but they were not because of
of these conditions, may be included in the profits of that company and, consequently,
taxed.
2. When, in accordance with the provisions of paragraph 1, a Contracting State shall include in the
profits of a company from that state-and tax in that compliance-the profits by the
which one company from the other Contracting State was taxed in that other State, and the
competent authorities of the Contracting States to agree, after consultation, that the
all or part of the profits included in this way constitute profits that would have been
obtained by the company of the first State if the conditions imposed between the two
companies had been the conditions that would have been established between companies
independent, the other State shall make the appropriate adjustment of the amount of the
tax there charged on the profits referred to. In the determination of this adjustment, they will
taken into account the other provisions of this Agreement.
Article 10º
DIVIDENDS
1. The dividends paid by a resident corporation of a Contracting State to a
resident of the other Contracting State may be taxed in that other State.
2. These dividends may, however, be equally taxed in the State
Contractor that it is a resident of the society that pays the dividends and in accordance with
legislation from that state, but if the beneficial owner of the dividends is a resident
of the other Contracting State, the tax thus established shall not exceed 10% of the
gross amount of dividends. The competent authorities of the Contracting States
will establish, by mutual agreement, the way to apply this limit. This number does not affect
the taxation of society for the profits from which dividends are paid.
3. The term "dividends", used in this Article, means the income from
of shares, shares or bonuses of fruition, parts of mines, parts of founders or other
rights, with the exception of credits, allowing to participate in the profits, as well as the
income derived from other social parties subject to the same tax regime as the
income from actions by the legislation of the State of which it is a resident of the society that the
distributes. The term "dividends" also includes the profits awarded in the terms of a
profit share agreement.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends,
resident of a Contracting State, engage in activity in the other Contracting State of
who is a resident of the society that pays the dividends, by means of an establishment
stable there situated, or exercise in that other state an independent profession, by means of
of a fixed installation there situated, and the participation for which the dividends
are paid are actually connected to such a stable establishment or to that
fixed installation. In this case, the provisions of Article 7º or Article 14º shall apply,
depending on the case.
5. With the proviso of the other provisions of this Agreement, when a society
resident of a Contracting State to have a permanent establishment in the other State
Contractor, the profits of the stable establishment may become subject to a tax
additional in that other State, pursuant to the respective domestic legislation, but the
additional tax thus established will not exceed 10% of the amount of those
profits after deduction of tax on income and other tax incidents
on income in that other state.
6. The provisions of paragraph 5 of this Article shall not affect the constant provisions of a
contractures of participation in production, concerning the oil and gas sector,
entered into between the Government of Indonesia and a resident person of the other State
Contractor, and thus its instrumentality, the relevant state society in the
domain of oil and gas or any other entity.
7. When a resident company of a Contracting State obtains profits or
income from the other Contracting State, this other State shall not be able to
demand no tax on dividends paid by the company, except to the extent
in which such dividends are paid to a resident of that other state or to the extent
where the participation relatively to which dividends are paid is
actually connected to a stable establishment or to a fixed installation located
in that other state, nor subject the undistributed profits of the society to a tax
on undistributed profits, even if dividends paid or profits do not
distributed, in whole or in part, consist of profits or income from
of that other state.
ARTICLE 11º
INTEREST
1. Interest accruing from a Contracting State and paid to one resident of the other
State Contracting may be taxed in that other State.
2. However, these interest may also be taxed in the Contracting State
of which they originate and in accordance with the legislation of that State, but if the beneficiary
effective interest for a resident of the other Contracting State, the tax so
established will not exceed 10% of the gross amount of interest. The authorities
competent of the Contracting States shall establish, by common accord, the form of
apply this limit.
3. Notwithstanding the provisions of paragraph 2, the interest arising from a Contracting State
and auwounded by the Government of the other Contracting State, including the respective
local authorities, a political or administrative subdivision and institutions
government, the Central Bank or any financial institution controlled by that
Government, whose capital is held in full by the Government of the other State
Contractor, depending on whether it is agreed periodically between the competent authorities
of the Contracting States, shall be exempt from tax in the first mentioned State.
4. The term "interest", used in this Article, means the earnings of credits of
any nature with or without a mortgage guarantee and with a right or not to participate
in the profits of the debtor, and in particular the income from the public debt and
obligations, including premiums reaching those securities. For the purposes of this Article, not if
consider interest to be penalizations 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, engage in activity in the other Contracting State of
which originate the interest, by means of a stable establishment there, or exercise
in that other state an independent profession, by means of a fixed installation there
situated, and the credit for which interest is paid is actually
linked to that stable establishment or to that fixed installation. In this case, they are
applicable the provisions of Article 7º or Article 14º, as the case may be.
6. Interest shall be deemed to arise from a Contracting State when the debtor
for a resident of that state. However, when the debtor of interest, whether or not
resident of a Contracting State, has in a Contracting State an establishment
stable or a fixed installation in relation to which there has been contracted the obligation
by which interest is paid and such a stable establishment or such fixed installation
support the payment of these interest, such interest is considered from the State
in which the stable establishment or the fixed installation are situated.
7. When, due to existing special relationships between the debtor and the beneficiary
effective or between both and any other person, the amount of interest paid, having in
account for the credit for which they are paid, exceed the amount that would be agreed between the
debtor and the beneficial owner in the absence of such relationships, the provisions of this
Article are applicable only to this last amount. In this case, the excess can
continue to be taxed in accordance with the legislation of each State
Contracting, taking into account the other provisions of this Agreement.
ARTICLE 12º
ROYALTIES
1. The royalties coming from a Contracting State and paid to a resident of the
another Contracting State may be taxed in that other State.
2. However, these royalties can also be taxed in the State
The contractor to which they originate and in accordance with the legislation of that State, but if the
beneficial owner of the royalties for a resident of the other Contracting State, the
Tax so established will not exceed 10% of its gross amount. The authorities
competent of the Contracting States shall establish, by common accord, the form of
apply this limit.
3. The term " royalties ", used in this Article, means the retributions of any
nature assigned by the use or by the granting of the use of an author's right on a
literary, artistic or scientific oeuvre, including cinematographic films as well as the
films or recordings for transmission by radio or television, of a patent, of
a manufacturing or trade mark, of a drawing or a model, of a plan,
of a formula or of a secret process, as well as by the use or grant of the
use of an industrial, commercial or scientific equipment, or by information
relating to an experience gained 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, engage in activity in the other Contracting State of
which originate the royalties , by means of a stable establishment located there, or exercise
in that other state an independent profession, by means of a fixed installation there
situated, and the right or well relatively to which the royalties are paid are
actually connected to that stable establishment or to that fixed installation. In this
case, the provisions of Article 7º or Article 14º shall apply, as the case may be.
5. The royalties consider themselves coming from a Contracting State when the
debtor for a resident of that state. However, when the debtor of the royalties , be
or non-resident of a Contracting State, have in a Contracting State a
stable establishment or a fixed installation in relation to which there has been
contraption the obligation by which the royalties are paid, and this establishment stable
or this fixed installation supports the payment of these royalties , such royalties are
considered from the State in which the establishment is stable or the installation
fixed are situated.
6. When, due to existing special relationships between the debtor and the beneficiary
effective or between both and any other person, the amount of royalties , having in
account for the use, the right or the information by which they are paid, exceed the amount that
would be agreed between the debtor and the beneficial owner, in the absence of such relationships, the
provisions of this Article are applicable only to the latter amount. In this case, the
surplus may continue to be taxed in accordance with the legislation of each
State Contracting Officer, taking into account the other provisions of this Agreement.
ARTICLE 13º
MAIS-VALIAS
1. The gains that a resident of a Contracting State auffers from the divestance of
real estate considered in Article 6º and located in the other Contracting State
can be taxed in that other state.
2. The gains from the disposal of the securities that are part of the
active establishment of a stable establishment that a company of a Contracting State has
in the other Contracting State or of transferable securities to a fixed installation of
that a resident of a Contracting State possesses in the other Contracting State for
the exercise of an independent profession, including the gains from the
alienation from that stable establishment (isolated or with the company's ensemble) or
of this fixed installation, can be taxed in that other state.
3. The gains from the disposal of ships or aircraft explored in the
international traffic by a company of a Contracting State, or of goods
securities assigned to the holding of such ships or aircraft, can only be taxed
in that Contracting State.
4. The gains from the disposal of any other goods other than the
mentioned in paragraphs 1, 2 and 3 can only be taxed in the Contracting State of which the
alienating is a resident.
Article 14º
INDEPENDENT OCCUPATIONS
1. The income earned by a resident individual from a Contracting State
by the exercise of a liberal profession or other activities of character
independent can only be taxed in that State, except in the circumstances below
set out, in which case those income may also be taxed on the other
Contracting State:
a) If that resident is customary, in a customary manner, in the other Contracting State
of a fixed installation for the exercise of its activities; in this case,
may be taxed in the other Contracting State, solely, the
income that is attributable to that fixed installation; or
b) If the resident remains in the other Contracting State for a period
or periods that totalize or exceed, as a whole, 183 days, in
any period of twelve months; in this case, it can only be taxed on the other
State Contracting the share of income with origin in the activities
exerted in that other state.
2. The expression "liberal professions" covers, in particular, activities
independent of scientific, literary, artistic, educational or pedagogical character, well
as the independent activities of doctors, lawyers, engineers, architects,
dentists and accountants.
Article 15º
DEPENDENT PROFESSIONS
1. With caveat of the provisions of Articles 16º, 18º, 19º and 20º, wages, maturities
and similar remunerations obtained from a job by a resident of a State
Contractors can only be taxed in that state, unless employment is
exercised in the other Contracting State. If the employment is exercised there, the remunerations
correspondents can be taxed in that other state.
2. Notwithstanding the provisions of paragraph 1, the remuneration obtained by a resident of a
State Contracting Officer of a job exercised in the other Contracting State may only be
taxed in the first mentioned state if:
a) The beneficiary remains in the other State for a period or periods
that do not exceed, in total, 183 days in any period of twelve months
with start or term in the calendar year concerned; and
b) remunerations are paid by an employer or in the name of
an employer who is not a resident of the other State; and
c) remunerations are not supported by a stable establishment or
by a fixed installation that the employer has in the other State.
3. Notwithstanding the previous provisions of this Article, the remuneration of a
employment exercised on board a ship or an aircraft operated in traffic
international by a company of a Contracting State may be taxed in that
Contracting State.
ARTICLE 16º
PERCENTAGES OF MEMBERS OF COUNCILS
1. The percentages, passwords of presence and similar remunerations obtained by a
resident of a Contracting State in the capacity of a member of the board of
administration or the tax council or other similar body of a society
resident of the other Contracting State may be taxed in that other State.
2. The remuneration obtained from a corporation by a person to which paragraph 1 applies,
regarding the performance of daily functions of a gestor or technical nature, may
be taxed in accordance with the provisions of Article 15º.
Article 17º
ARTISTS AND SPORTSMEN
1. Notwithstanding the provisions of Articles 14º and 15º, the income earned by a
resident of a Contracting State in the quality of professional of spectacles, such
as an artist of theatre, film, radio or television, or musician, as well as of sportsman,
from your personal activities exerted, in that capacity, in the other State
Contractors, can be taxed in that other state.
2. Notwithstanding the provisions of Articles 7º, 14º and 15º, the income of the activity
exerted personally by the professionals of spectators or sportsmen, in that
quality, assigned to one other person, can be taxed in the Contracting State
where such activities of the professionals of spectacles or of the
sportsmen.
3. Notwithstanding the provisions of paragraphs 1 and 2, the income earned from the activities
referred to in nº1, within the framework of a cultural or sports exchange programme
agreed by both the Contracting States, shall be exempt from tax in the State
Contractor in which such activities are carried out.
ARTICLE 18º
PENSIONS
With the proviso of the provisions of paragraph 2 of Article 19º, pensions and other
similar remunerations paid to a resident of a Contracting State in
consequence of a previous employment can only be taxed in that state.
ARTICLE 19º
PUBLIC REMUNERATION
1. (a) The wages, salaries and other similar remunerations, excluding those
pensions, paid for by a Contracting State or by a subdivision
policy or administrative or local authority or statutory body to a
natural person, as a result of services provided to that State or to
that subdivision or autarky or organ, can only be taxed in that
State;
b) The wages, salaries and other similar remunerations, can only,
however, be taxed in the other Contracting State, if the services are
provided in that State and if the natural person is a resident of that State:
(i) Being your national; or
(ii) That it has not become its resident solely for the purpose of providing
the so-called services.
2. a) The pensions paid by a Contracting State or by a subdivision
political or administrative or local authority or statutory body, whether
directly, either through funds by them constituted, to a person
singular, as a result of services provided to that State or to that
subdivision or autarchy or organ, can only be taxed in that State;
b) These pensions can only, however, be taxed in the other State
Contractor, if the natural person is a resident and a national of that
State.
3. The provisions of Articles 15º, 16º, 17º and 18º apply to wages, salaries and
other similar remuneration, and well so to pensions, paid as a result of
services provided in connection with a commercial or industrial activity exercised by
a Contracting State or by a political or administrative subdivision or
local municipality or statutory body.
Article 20º
PROFESSORS AND RESEARCHERS
1. A person who is, or has been, resident of a Contracting State immediately
before moving to the other Contracting State, with a view solely to teaching or
carry out scientific research at a university, college, school or other institution
similar for teaching or scientific research, recognized as having no purpose
lucrative by the Government of that other State, or in the framework of an official program of
cultural exchange, during a non-surplus period to two years from the date of
arrival in that other State, is exempt from tax in that other State by the
compensation received as a result of such teaching or research.
2. The provisions of the preceding paragraph of this Article shall also apply to persons who
make research in the framework of a scholarship awarded by an organisation
government, religious, beneficent, scientific, literary or pedagogical, provided that the
said scholarship is exempt from tax.
ARTICLE 21º
STUDENTS
The importances that a student or trainee who is or has been,
immediately prior to their stay in a Contracting State, resident of the other
State Contracting and whose stay in the first mentioned State has as
only end there to continue your studies or your training receive to cope with the
expenses for their maintenance, studies or training are not taxed in that state,
provided that they come from sources located outside that state.
ARTICLE 22º
OTHER INCOME
1. The elements of the income of a resident of a Contracting State and donde
want provenham, not treated in the previous Articles of this Agreement, with exclusion
of income in the form of lotteries and prizes, can only be taxed in that
State.
2. The provisions of paragraph 1 shall not apply to income, which is not income of goods
real estate as they are defined in Article 6º (2), earned by a resident of a
State Contracting Officer which carries out activity in the other Contracting State by means of a
stable establishment in it situated or that exercises in that other State a profession
independent through a fixed installation on it situated, being the right or the
property in respect of which the income is paid actually connected with that
stable establishment or fixed installation. In this case, the provisions of the
Article 7º or Article 14º, as the case may be.
Article 23º
METHOD OF ELIMINATION OF
DOUBLE TAXATION
1. Regarding Portugal, double taxation will be eliminated as follows:
a) When a resident of Portugal obtains income that, in
compliance with the provisions of this Agreement, may be taxed in the
Indonesia, Portugal to deduct from tax on income from that
resident an importance corresponding to income tax
paid in Indonesia. The importance deduced may not, however, exceed the
fraction of the income tax, calculated before the deduction,
corresponding to the income that can be taxed in Indonesia.
b) When a resident of Portugal obtains income that, in
compliance with the provisions of this Agreement, are exempt from tax in
Portugal, Portugal will, however, be able to calculate the tax quantitation
on the other income of that resident, take into account the incomes
exempt.
2. Regarding Indonesia, when a resident of Indonesia obtains
income from Portugal, the importance of tax on those income paid in
Portugal in accordance with the provisions of this Agreement may be charged in the tax
incident in Indonesia with respect to that resident. The imputed importance not
may, however, exceed the fraction of the Indonesian income tax,
calculated in accordance with the respective tax legislation and regulations.
ARTICLE 24º
NON DISCRIMINATION
1. Nationwide nationals of a Contracting State shall not be subject in the other State
Contractor for no taxation or obligation with it related to different or more
gravy than those to which they are or may be subject to nationals of that other
State that they find themselves in the same situation, in particular with regard to the residence.
Notwithstanding the established in Article 1º, this provision will also apply to the
persons who are not residents of one or both of the Contracting States.
2. The taxation of a stable establishment that a company of a State
Contractor to have in the other Contracting State shall not be in that other State less
favorable than that of the companies in that other State who exercise the same
activities. This provision cannot be interpreted in the sense of obliging a
State Contracting to be granted to the residents of the other Contracting State the deductions
personal, rebates and reductions for tax purposes assigned as a function of the state
civil service or family charges granted to their own residents.
3. Unless the provisions of Article 9º (1), paragraph 7 of Article 11º or in Article 11º shall apply.
article 6 of Article 12º, the interest, royalties and other importances paid by a company of
a Contracting State to a resident of the other Contracting State shall be deductible,
for the purposes of determining the taxable profit of such a company, as if they were paid
a resident of the first mentioned state.
4. Companies of a Contracting State whose capital, in whole or in part, direct
or indirectly, be owned or controlled by one or more residents of the other
State Contracting Officer will not be subject, in the State first mentioned, to
no taxation or obligation with it related to it different or more gravy than
those to which they are or may be subject to similar undertakings from that first
State.
5. In the present Article, the term "taxation" means the taxes under this
Agreement.
Article 25º
FRIENDLY PROCEDURE
1. When a person considers that the measures taken by one or both of the
The Contracting States shall conduct or be able to conduct, in relation to you, a taxation
not in accordance with the provisions of this Agreement, may, regardless of the resources
set out in the national legislation of those States, submit their case to the authority
competent State of the Contracting State of which you are a resident or, if your case is
understood in paragraph 1 of Article 24º, of the Contracting State of which it is national. The case
is to be submitted within the two years following the date of the first communication
of the measure that gives cause to taxation not conforming to the provisions of the Agreement.
2. Such competent authority, if the complaint appears to be founded and is not
in conditions of giving you a satisfactory solution, will strive to resolve the issue
through friendly agreement with the competent authority of the other Contracting State,
in order to avoid taxation not as per the Agreement.
3. The competent authorities of the Contracting States shall endeavour to resolve,
through friendly arrangement, the difficulties or the doubts to which it can give way to
interpretation or the application of the Agreement. They will also be able to consult in order to remove
double taxation in cases not provided for by the Agreement.
4. The competent authorities of the Contracting States shall be able to communicate
directly to each other, including through a joint committee consisting of
those authorities or by their representatives, in order to reach agreement in the terms
indicated in the previous numbers.
Article 26º
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange among themselves the
information required to apply this Agreement or the internal laws of the States
Contractors relating to taxes covered by this Agreement, in so far as the
taxation in them provided for is not contrary to this Agreement. The information obtained by
a Contracting State shall be deemed secret, in the same way as the
information obtained on the basis of the domestic legislation of that State, and may only be
communicated to persons or authorities (including courts and authorities
administrative) entrusted with the liquidation or collection of the taxes covered by
this Agreement, or of the declarative or executive procedures relating to these
taxes, or the decision of appeals regarding these taxes. These people or
authorities will use the information thus obtained only for the purposes referred to. These
information could be disclosed in the course of public courtrooms hearings or
in court decisions.
2. The provisions of paragraph 1 can never be interpreted to impose a
State Contracting the obligation:
a) To take administrative measures contrary to its legislation and practice
administrative or those of the other Contracting State;
b) To provide information that cannot be obtained on the basis of your
legislation or in the context of its normal administrative practice or those of the
another Contracting State;
c) Of transmitting revealing information of secrets or processes
commercial, industrial or professional, or information whose communication
is contrary to public order.
ARTICLE 27º
MEMBERS OF DIPLOMATIC MISSIONS
AND FROM CONSULAR POSTS
The provisions of this Agreement shall not prejudice the tax privileges of which
benefit the members of diplomatic missions and consular posts by virtue of the
general rules of international law or provisions of special agreements.
Article 28º
ENTRY INTO FORCE
1. This Agreement shall enter into force on the last of the dates on which the Governments
respective notifying, reciprocally, in writing, the fulfillment of the formalities
constitutionally required in the respective States.
2. The present Agreement shall apply:
a) In the case of Portugal:
(i) To taxes due at the source whose operative fact surges on or after
of January 1 of the year immediately following the one in which the
this Agreement shall enter into force;
(ii) To the remaining taxes, in respect of the income produced in the
tax year with start on or after January 1 of the year
immediately following the one in which the present Agreement enters into
vigour;
b) In the case of Indonesia:
(i) To the tax due at the source in respect of the income obtained in
or after January 1 of the year immediately following that in
that the present Agreement shall enter into force; and
(ii) To the remaining income taxes, in respect of the years
tax with start on or after January 1 of the year immediately
next to the one in which the present Agreement enters into force.
ARTICLE 29º
COMPLAINT
This Agreement shall remain in force until it is denounced by
a Contracting State. Any Contracting State may denounce the Agreement, by way of
diplomatic, by means of a prior written notice of the complaint, on or before the
thirtieth day of June of any subsequent calendar year to a period of five years to
count of the year in which the Agreement comes into force. In such a case, the Agreement will cease to be
apply:
a) In the case of Portugal:
(i) To taxes due at the source whose operative fact surges on or after
of January 1 of the year immediately following the year in which it is
carried out the notice of denunciation;
(ii) To the remaining taxes, in respect of the income produced in the
tax year with start on or after January 1 of the year
immediately following the year in which the warning is carried out
denunciation;
b) In the case of Indonesia:
(i) To the tax due at the source in respect of the income obtained in
or after January 1 of the year immediately following that in
that the notice of denunciation is made;
(ii) To the remaining income taxes, in respect of the years
tax with start on or after January 1 of the year immediately
next to the one in which the notice of denunciation is made.
IN TESTIMONY OF WHICH, the undersigned, duly authorized for the
effect, signed the present Agreement.
EITO IN duplicate, in Lisbon at 9 days of the month of July 2003, in the languages
Portuguese, Indonesian and English, being all texts being equally valid. In case of
divergence of interpretation or application of this Agreement, the English text
will prevail.
BY THE
PORTUGUESE REPUBLIC REPUBLIC OF INDONESIA
ANTÓNIO MARTINS OF THE CROSS N. HASSAN WIRAID
Minister of Foreign Affairs Minister for Foreign Affairs
PROTOCOL
At the time of the signing of the Agreement to Prevent Double Taxation and Prevent the
Tax Evasion in Income Taxes on the Throughput, celebrated on this date between
the Portuguese Republic and the Republic of Indonesia, the signatories agreed in the
the following provisions, which form an integral part of the Agreement:
Ad Article 5º, No 2 (i)
For the purposes of Article 5º (2) (i), the activities referred to shall be
exerted in the other State during a period or periods exceeding, in total, 30
days in any period of 12 months, and is deemed to not include:
(a) One of the activities mentioned in paragraph 4 of Article 5º or any
combination of them;
(b) Trailer or docking by vessels essentially intended for that purpose and
any other activities carried out by such vessels;
(c) The transportation of provisions or personnel by ships or aircraft in traffic
international.
Ad Article 5º, No. 4
It is understood that the provisions of points (a) and (b) of Article 5º (4) do not refer to
deliveries accompanied by the respective sales.
Ad Article 22º
The term "premiums" means remunerations of any nature received in connection
with contests, excluding those referred to in Article 17º.
IN TESTIMONY OF WHICH, the signatories duly authorized for the purpose
have signed the present Protocol.
EITO IN duplicate, in Lisbon, at 9 days of July 2003, in the languages
Portuguese, Indonesian and English, being all texts being equally valid. In case of
divergence of interpretation or application of this Protocol, the English text
will prevail.
BY THE
PORTUGUESE REPUBLIC REPUBLIC OF INDONESIA
ANTÓNIO MARTINS OF THE CROSS N. HASSAN WIRAID
Minister of Foreign Affairs Minister for Foreign Affairs
PERSETUJUAN
ANTARA
REPUBLIK PORTUGAL
DAN
REPUBLIK INDONESIA
UNTUK
PENGHINDARAN PAJAK BERGANDA
DAN
PENCEGAHAN PENGELAKAN PAJAK
YANG BERKENAAN DENGAN
PAJAK ATAS PENGHASILAN
Republik Portugal dan Republik Indonesia,
Berhasrat untuk membuat suatu Persetujuan untuk penghindaran pajak
berganda dan pencegahan pengelakan pajak yang berkenaan dengan pajak atas
penghasilan,
Telah menyetujui sebagai berikut:
Pasal 1
ORANG DAN BADAN YANG DICAKUP DALAM PERSETUJUAN
Persetujuan ini berlaku terhadapt orang dan badan yang menjadi penduduk salah
satu atau kedua Negara Pihak pada Persetujuan.
Pasal 2
PAJAK-PAJAK YANG DICAKUP DALAM PERSETUJUAN
1. Persetujuan ini diterapkan terhadapt pajak-pajak atas penghasilan yang dikenakan
oleh suatu Negara Pihak pada Persetujuan atau bagian ketatanegaraannya atau pemerintah
daerağ, tanpa melihat bagaimana cara pajak-pajak tersebut dikenakan.
2. Yang dianggap sebagai pajak atas penghasilan adalah pajak yang dikenakan atas
total penghasilan atau atas unsur-unsur penghasilan, termasuk pajak-pajak atas keuntungan
dari pengalihan harta bergerak atau tidak bergerak serta pajak atas upah atau gaji yang
dibayarkan oleh perusahaan.
3. Persetujuan ini, khususnya, diterapkan terhadapt pajak-pajak yang berlaku sekarang
ini, yaitu:
a) dalam hal Portugal:
(i) Pajak penghasilan perorangan (Income to the Throne of the
Natural Persons-IRS);
(ii) Pajak penghasilan badan (Income to People's Throughput
Collective-IRC);
(iii) Pajak tambahan atas pajak penghasilan badan (Derrama)
(selanjutnya disebut "pajak Portugal");
b) dalam hal Indonesia:
pajak penghasilan;
(selanjutnya disebut "pajak Indonesia").
4. Persetujuan ini berlaku pula terhadapt pajak-pajak yang serupa atau yang pada
dasarnya sama yang diberlakukan setelah penandatanganan Persetujuan ini sebagai
tambon tambahan terhadapt, atau sebagai pengganti dari, pajak-pajak yang sekarang ini berlaku.
For pejabat yang berwenang dari kedua Negara Pihak pada Persetujuan akan saling
memberitahukan setiap perubahan nsial yang terjadi dalam undang-undang
perpajakan negara mereka.
Pasal 3
PENGERTIAN-PENGERTIAN UMUM
1. Untuk kepentingan Persetujuan ini, kecuali jika dari hubungan kalimatnya harus
diartikan lain:
a) Istilah "Portugal" berarti Republik Portugal yang berada di wilayah Eropa,
kepulauan awarded dan Madeira, wilayah lautan dan wilayah lainnya, yang
menurut perundang-undangan Portugal dan hukum internasional, Portugal
memiliki hak kedaulatannya sehubungan dengan eksplorasi dan eksploitasi
sumber daya alam dasar laut dan lapisan tanah serta perairan diatasnya;
b) istilah "Indonesia" meliputi wilayah Republik Indonesia seperti dirumuskan
di dalam perundang-undangannya termasuk bagian-bagian dari landas
kontinen dan wilayah laut yang berdampingan, di mana Republik Indonesia
mempunyai kedaulatan, hak-hak berdaulat atau yuridikasi sesuai dengan
hukum internasional;
c) Istilah "Negara Pihak pada Persetujuan" dan " Negara Pihak lainnya pada
Persetujuan " berarti Portugal atau Indonesia tergantung dari hubungan
kalimatnya;
d) Istilah "orang/badan" meliputi orang pribadi, perusahaan, dan setiap
kumpulan dari orang-orang dan / atau badan-badan;
e) Istilah "perusahaan" berarti setiap badan hukum atau lembaga lainnya yang
untuk kepentingan perpajakan diperlakukan sebagai badan hukum;
f) istilah "perusahaan dari suatu Negara Pihak pada Persetujuan" berarti suatu
perusahaan yang dijalankan oleh penduduk suatu Negara Pihak pada
Persetujuan dan "perusahaan dari Negara Pihak lainnya pada Persetujuan"
berarti suatu perusahaan yang dijalankan oleh penduduk dari Negara Pihak
lainnya pada Persetujuan;
g) istilah "lalu internasional lalu lintas" berarti setiap pengangkutan dengan kapal
laut atau pesawat udara yang dioperasikan oleh perusahaan dari suatu Negara
Pihak pada Persetujuan, kecuali jika kapal laut atau pesawat udara tersebut
semata-mata dioperasikan di antara tempat-tempat di Negara Pihak lainnya
pada 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 atau wakilnya yang sah;
i) istilah "warganegara" berarti:
(i) setiap orang pribadi yang memiliki kewarganegaraan pada suatu
Negara Pihak pada Persetujuan;
(ii) setiap badan hukum, persekutuan, dan perkumpulan yang mendapatkan
status kewarganegaraannya berdasarkan perundang-undangan yang
berlaku di suatu Negara Pihak pada Persetujuan.
2. Untuk kepentingan penerapan Persetujuan pada suatu saat oleh suatu Negara Pihak
pada Persetujuan, setiap istilah yang tidak didefinisikan dalam Persetujuan ini, kecuali jika
dari hubungan kalimatnya harus diartikan lain, mempunyai arti pada saat itu yang sesuai
dengan perundang-undangan Negara Pihak pada Persetujuan yang berkenaan dengan
pajak-pajak di mana Persetujuan ini berlaku, setiap arti menurut perundang-undangan
perpajakan yang berlaku di Negara Pihak pada Persetujuan tersebut mengalahkan arti dari
istilah tersebut menurut perundang-undangan lain di Negara Pihak pada Persetujuan.
Pasal 4
P E N D U D U K
1. Untuk kepentingan Persetujuan ini, istilah " penduduk suatu Negara Pihak pada
Persetujuan " berarti setiap orang / badan yang, menurut perundang-undangan Negara
tersebut, dapat dikenakan pajak di Negara tersebut berdasarkan domisilinya, tempat
kediamannya, tempat kedudukan manajemennya, atau atas dasar lainnya yang sifatnya
serupa, dan termasuk juga Negara tersebut dan bagian ketatanegaraan atau pemerintah
daerağ. Namun, istilah ini tidak mencakup orang / badan yang dapat dikenakan pajak
hanya atas penghasilan yang bersumber di Negara tersebut.
2. Apabila berdasarkan ketentuan-ketentuan dalam ayat 1 orang pribadi menjadi
penduduk pada kedua Negara Pihak pada Persetujuan, maka statusnya akan ditentukan
sebagai berikut:
a) ia akan dianggap sebagai penduduk Negara Pihak pada Persetujuan di mana
ia mempunyai tempat tinggal tetap; jika ia mempunyai tempat tinggal tetap di
kedua Negara Pihak pada Persetujuan, ia akan dianggap sebagai penduduk
Negara Pihak pada Persetujuan di mana ia mempunyai hubungan-hubungan
pribadi dan ekonomi yang lebih erat (tempat yang menjadi pusat
perhatiannya);
b) jika Negara Pihak pada Persetujuan yang menjadi pusat kepentingannya tidak
dapat ditentukan atau jika ia tidak mempunyai tempat tinggal tetap, ia akan
dianggap sebagai penduduk Negara Pihak pada Persetujuan di mana ia
mempunyai tempat yang biasa ia gunakan untuk berdiam;
c) jika ia mempunyai tempat kebiasaan berdiam di kedua Negara Pihak pada
Persetujuan atau sama sekali tidak mempunyainya di salah satu Negara
tersebut, ia akan dianggap sebagai penduduk Negara Pihak pada Persetujuan
di mana ia menjadi warganegaranya;
d) jika ia mempunyai kewarganegaraan di kedua Negara Pihak pada Persetujuan
atau sama sekali tidak mempunyainya di salah satu Negara tersebut, pejabat-
pejabat yang berwenang dari kedua Negara akan berusaha memecahkan
masalah ini melalui persetujuan bersama.
3. Apabila berdasarkan ketentuan-ketentuan ayat 1 suatu badan menjadi penduduk
pada kedua Negara Pihak pada Persetujuan, maka badan tersebut akan dianggap sebagai
penduduk di Negara di mana tempat kedudukan manajemennya berada.
Pasal 5
BENTUK USAHA TETAP
1. Untuk kepentingan Persetujuan ini, istilah "bentuk usaha tetap" berarti suatu
tempat usaha tetap di mana seluruh atau sebagian usaha suatu perusahaan dijalankan.
2. Istilah "bentuk usaha tetap" terutama meliputi:
a) suatu tempat kedudukan manajemen;
b) suatu cabang;
c) suatu kantor;
d) suatu pabrik;
e) suatu bengkel;
f) suatu gudang atau tempat yang digunakan untuk outlet penjualan;
g) suatu pertanian atau perkebunan;
h) suatu tambang, sumur minyak atau gas bumi, tempat penggalian atau tempat
pengambilan sumber daya alam lainnya;
i) anjungan pengeboran, atau kapal kerja yang digunakan untuk eksplorasi atau
eksploitasi sumber daya alam.
3. Istilah "bentuk usaha tetap" juga meliputi:
a) suatu bangunan, konstruksi, proyek perakitan atau proyek instalasi atau
kegiatan penyeliaan yang berhubungan dengannya, tetapi hanya apabila
bangunan, proyek, atau kegiatan tersebut berlangsung untuk masa lebih dari
6 (enam) bulan;
b) pemberian jasa-jasa, termasuk jasa konsultasi, yang dilakukan oleh suatu
perusahaan melalui pegawai atau orang lain yang dipekerjakan untuk tujuan
tersebut, tetapi hanya apabila kegiatan-kegiatan tersebut berlangsung di
Negara Pihak lainnya pada Persetujuan (dalam proyek yang sama atau yang
berhubungan) untuk suatu masa atau masa-masa yang berjumlah lebih dari
183 (seratus delapan puluh tiga) hari dalam periode 12 (dua beautiful) bulan.
4. Menyimpang dari ketentuan-ketentuan sebelumnya dari Pasal ini, istilah " bentuk
usaha tetap " dianggap tidak mencakup:
a) penggunaan fasilitas-fasilitas semata-mata dengan maksud untuk menyimpan
atau memamerkan barang-barang atau barang dagangan milik perusahaan;
b) pengurusan suatu persediaan barang-barang atau barang dagangan milik
perusahaan semata-mata dengan maksud untuk disimpan, dipamerkan atau
dikirim;
c) pengurusan suatu persediaan barang-barang atau barang dagangan milik
perusahaan semata-mata dengan maksud untuk diolah oleh perusahaan lain;
d) pengurusan suatu tempat usaha tetap semata-mata dengan maksud untuk
melakukan pembelian barang-barang atau barang dagangan, atau untuk
mengumpulkan informasi, bagi keperluan perusahaan;
e) pengurusan suatu tempat usaha tetap semata-mata dengan maksud untuk
melakukan kegiatan-kegiatan lainnya yang bersifat sebagai kegiatan
persiapan atau kegiatan penunjang, bagi keperluan perusahaan;
f) pengurusan suatu tempat usaha tetap semata-mata dengan maksud untuk
melakukan gabungan kegiatan-kegiatan seperti disebutkan pada sub-ayat a)
sampai dengan sub ayat e), sepanjang kegiatan-kegiatan tempat usaha tetap
yang merupakan hasil penggabungan tadi bersifat sebagai kegiatan persiapan
atau kegiatan penunjang.
5. Menyimpang dari ketentuan-ketentuan ayat 1 dan 2, apabila orang / badan-kecuali
agen yang berkedudukan bebas di mana ayat 6 dapat diberlakukan-bertindak di suatu
Negara Pihak pada Persetujuan mempunyai dan biasa menjalankan wewenang untuk
menutup kontrak-kontrak atas nama perusahaan tersebut, maka perusahaan tersebut
dianggap memiliki bentuk usaha tetap di Negara yang disebutkan pertama sehubungan
dengan kegiatan-kegiatan yang dilakukan oleh orang / badan tersebut kecuali kegiatan-
kegiatan tersebut hanya terbatas pada hal yang dimaksud dalam ayat 4 yang, jika dilakukan
melalui suatu tempat usaha tetap, tidak akan membuat tempat usaha tetap tersebut menjadi
suatu bentuk usaha tetap berdasarkan ketentuan-ketentuan dalam ayat tersebut.
6. Suatu perusahaan dari suatu Negara Pihak pada Persetujuan tidak akan dianggap
mempunyai suatu bentuk usaha tetap di Negara Pihak lainnya pada Persetujuan hanya
semant-mata karena perusahaan tersebut menjalankan usaha di Negara Pihak lainnya
tersebut melalui makelar, agen komisioner umum, atau agen lainnya yang berkedudukan
bebas, sepanjang orang / badan tersebut bertindak dalam rangka kegiatan usahanya yang
lazim.
7. Bahwa suatu perusahaan yang merupakan penduduk suatu Negara Pihak pada
Persetujuan menguasai atau dikuasai oleh perusahaan yang merupakan penduduk Negara
Pihak lainnya pada Persetujuan, atau yang menjalankan usaha di Negara Pihak lainnya
tersebut (baik melalui bentuk usaha tetap maupun dengan cara lain), tidak dengan
sendirinya mengakibatkan salah satu dari perusahaan tersebut merupakan bentuk usaha
tetap dari perusahaan lainnya.
Pasal 6
PENGHASILAN DARI HARTA TIDAK BERGERAK
1. Penghasilan yang diperoleh penduduk suatu Negara Pihak pada Persetujuan dari
harta tidak bergerak (termasuk penghasilan dari pertanian dan kehutanan) yang berada di
Negara Pihak lainnya pada Persetujuan dapat dikenakan pajak di Negara Pihak lainnya
tersebut.
2. Istilah "harta tidak bergerak" mempunyai arti sesuai dengan perundang-undangan
Negara Pihak pada Persetujuan di mana harta yang bersangkutan berated. Istilah tersebut
mencakup benda-benda yang menyertai harta tidak bergerak, ternak dan peralatan yang
diketakan dalam pertanian dan kehutanan, hak-hak di mana ketentuan-ketentuan dalam
perundang-undangan umum yang berkenaan dengan pertanahan berlaku, hak memungut
hasil atas harta tidak bergerak, dan hak atas pembayaran-pembayaran tetap atau tak tetap
sebagai penggantian atas pengerjaan, atau hak untuk mengerjakan, kandungan mineral dan
sumber-sumber daya alam lainnya. Kapal laut, perahu, dan pesawat udara tidak dianggap
sebagai harta tidak bergerak.
3. Ketentuan-ketentuan dalam ayat 1 berlaku pula terhadapt penghasilan yang
diperoleh dari penggunaan secara langsung, penyewaan, atau bentuk lain penggunaan harta
tidak bergerak.
4. Ketentuan-ketentuan dalam ayat 1 dan 3 berlaku pula terhadapt penghasilan dari
harta tidak bergerak suatu perusahaan dan terhadapt penghasilan dari harta tidak bergerak
yang diasked untuk menjalankan pekerjaan bebas.
5. Ketentuan-ketentuan di atas berlaku pula terhacite penghasilan dari harta gerak,
atau penghasilan yang timbul dari jasa sehubungan dengan penggunaan atau hak untuk
menggunakan harta tak gerak, menurut perundang-undangan perpajakan Negara Pihak
pada Persetujuan di mana harta tersebut berada, yang terkait dengan penghasilan dari harta
tak gerak.
Pasal 7
LABA USAHA
1. Laba perusahaan dari suatu Negara Pihak pada Persetujuan hanya akan dikenakan
pajak di Negara tersebut kecuali jika perusahaan tersebut menjalankan usahanya di Negara
Pihak lainnya pada Persetujuan melalui suatu bentuk usaha tetap yang berada di sana.
Apabila perusahaan tersebut menjalankan usahanya sebagaimana dimaksud di atas, maka
atas laba perusahaan tersebut dapat dikenakan pajak di Negara Pihak lainnya tetapi hanya
atas bagian laba yang berasal dari bentuk usaha tetap tersebut.
2. Dengan memperhatikan ketentuan-ketentuan dalam ayat 3, jika suatu perusahaan
dari suatu Negara Pihak pada Persetujuan menjalankan usaha di Negara Pihak lainnya
pada Persetujuan melalui suatu bentuk usaha tetap yang berada di sana, maka yang akan
diperhitungkan sebagai laba bentuk usaha tetap tersebut oleh masing-masing Negara Pihak
pada Persetujuan ialah laba yang diperoleum seandainya bentuk usaha tetap tersebut
merupakan suatu perusahaan tersendiri dan terpisah yang melakukan kegiatan-kegiatan
yang sama atau serupa dalam keadaan yang sama atau serupa dan mengadakan hubungan
yang sepenuğ bebas dengan perusahaan yang memiliki bentuk usaha tetap tersebut.
3. Dalam menentukan besarnya laba suatu bentuk usaha tetap, dapat dikurangkan
biaya-biaya yang dikeluarkan dalam rangka kegiatan usaha bentuk usaha tetap tersebut
termasuk biaya-biaya pimpinan dan biaya-biaya administrasi umum, baik yang
dikeluarkan di Negara di mana bentuk usaha tetap tersebut berada maupun yang
dikeluarkan di tempat lain. Namun demikian, tidak diperkenankan untuk dikurangkan
biaya-biaya, jika ada, yang dibayarkan (selain penggantian terhadapt biaya-biaya yang
benar-benar terjadi) oleh bentuk usaha tetap kepada kantor pusatnya atau kantor-kantor
lain milik kantor pusatnya, dalam bentuk royalti, ongkos, atau pembayaran serupa lainnya
sehubungan dengan penggunaan paten atau hak-hak lainnya, atau dalam bentuk komisi
untuk jasa-jasa tertentu atau untuk manajemen, atau, kecuali pada perusahaan perbankan,
dalam bentuk bunga atas uang yang dipinjamkan kepada bentuk usaha tetap tersebut.
Demikian pula, tidak perlu diperhitungkan dalam penentuan laba suatu bentuk usaha tetap,
jumlah yang ditagihkan (selain penggantian terhadapt biaya-biaya yang benar-benar terjadi)
oleh bentuk usaha tetap kepada kantor pusatnya atau kantor-kantor lain milik kantor
pusatnya, dalam bentuk royalti, ongkos, atau pembayaran serupa lainnya sehubungan
dengan penggunaan paten atau hak-hak lainnya, atau dalam bentuk komisi untuk jasa-jasa
tertentu atau untuk manajemen, atau, kecuali pada perusahaan perbankan, dalam bentuk
bunga atas uang yang dipinjamkan kepada kantor pusatnya atau kantor-kantor lain milik
kantor pusatnya.
4. Sepanjang merupakan kelaziman di salah satu Negara Pihak pada Persetujuan
untuk menetapkan besarnya laba yang dapat dianggap berasal dari suatu bentuk usaha
tetap dengan cara menentukan bagian laba dari total laba perusahaan dengan berbagai
komponennya, ketentuan-ketentuan dalam ayat 2 tidak akan menghalangi Negara Pihak
pada Persetujuan tersebut untuk menentukan besarnya laba akan yang dikenakan pajak
berdasarkan pembagian yang merupakan kelaziman tersebut. Namun cara pembagian
tersebut harus sedemikian rupa sehingga hasilnya akan sesuai dengan prinsip-prinsip yang
terkandung di dalam Pasal ini.
5. Suatu bentuk usaha tetap tidak akan dianggap memperoleh laba hanya karena
bentuk usaha tetap tersebut melakukan pembelian barang-barang atau barang dagangan
untuk perusahaan induknya.
6. Untuk kepentingan ayat-ayat sebelumnya, besarnya laba bentuk usaha tetap harus
ditentukan dengan metode yang sama dari tahun ke tahun kecuali jika terdapat alasan yang
kuat dan cukup untuk melakukan penyimpangan.
7. Apabila laba usaha mencakup bagian-bagian penghasilan yang diatur terpisah di
Pasal-Pasal lain dari Persetujuan ini, maka ketentuan-ketentuan dalam Pasal-Pasal tersebut
tidak akan mempengaruhi ketentuan-ketentuan dalam Pasal ini.
Pasal 8
PELAYARAN DAN PENERBANGAN
1. Laba perusahaan dari Negara Pihak pada Persetujuan yang berasal dari
pengoperasian kapal-kapal laut atau pesawat udara dalam jalur lalu lintas internasional
hanya akan dikenakan pajak di Negara tersebut.
2. Ketentuan-ketentuan dalam ayat 1 berlaku pula terhose laba yang berasal dari
penyertaan dalam suatu gabungan perusahaan, usaha bersama, atau perwakilan untuk
kegiatan internasional.
3. Apabila perusahaan dari Negara lain melakukan usaha pengangkutan udara
bersamba-sama dalam bentuk konsorsium, ketentuan pada ayat 1 akan diterapkan terhadapt
bagian keuntungan konsorsium tersebut yang berasal dari partisipasi pada konsorsium
tersebut oleh perusahaan yang merupakan penduduk Negara Pihak pada Persetujuan.
Pasal 9
PERUSAHAAN-PERUSAHAAN YANG MEMILIKI
HUBUNGAN ISTIMEWA
Apabila:
a) suatu perusahaan dari suatu Negara Pihak pada Persetujuan turut
berpartisipasi secara langsung maupun tidak langsung dalam manajemen,
pengawasan, atau modal suatu perusahaan dari Negara Pihak lainnya pada
Persetujuan, atau
b) terdapat orang / badan yang sama yang turut berpartisipasi secara langsung
maupun tidak langsung dalam manajemen, pengawasan, atau modal suatu
perusahaan dari Negara Pihak pada Persetujuan dan suatu perusahaan dari
Negara Pihak lainnya pada Persetujuan,
dan dalam tiap kasus di atas, terdapat kondisi-kondisi yang dibuat atau diberlakukan di
antara kedua perusahaan dimaksud dalam hubungan dagang atau hubungan keuangan
mereka yang berbeda dengan kondisi-kondisi yang dibuat oleh perusahaan-perusahaan
yang mempunyai kedudukan bebas, maka atas laba yang, karena kondisi-kondisi tadi,
tidak diakui, dapat ditambahkan pada laba perusahaan tersebut dan dikenakan pajak.
2. Apabila suatu Negara Pihak pada Persetujuan, berdasarkan ketentuan ayat 1,
mencantumkan laba suatu perusahaan dari Negara tersebut dan mengenakan pajaknya-
padahal atas laba tersebut, perusahaan dari Negara Pihak lainnya pada Persetujuan telah
dikenakan pajak di Negara Pihak lainnya tersebut dan laba yang dicantumkan tadi adalah
laba yang memang seharusnya diperoleh perusahaan Negara yang disebutkan pertama
seandainya kondisi-kondisi yang dibuat oleh kedua perusahaan tersebut sama dengan
kondisi-kondisi yang dibuat oleh pihak-pihak yang mempunyai kedudukan bebas, maka
Negara Pihak lainnya tersebut akan membuat penyesuaian seperlunya terhadapjumlah
pajak yang telah dikenakan terhadapt laba tersebut. Dalam melakukan penyesuaian
tersebut, ketentuan-ketentuan lain dari Persetujuan ini tetap harus diperhatikan.
Pasal 10
DIVIDEN
1. Dividen yang dibayarkan oleh suatu perusahaan yang merupakan penduduk suatu
Negara Pihak pada Persetujuan kepada penduduk Negara Pihak lainnya pada Persetujuan
dapat dikenakan pajak di Negara Pihak lainnya tersebut.
2. Namun demikian dividen itu dapat juga dikenakan pajak di Negara Pihak pada
Persetujuan di mana perseroan yang membayarkan dividen tersebut berkedudukan dan
sesuai dengan perundang-undangan Negara tersebut akan tetapi apabila pemilik
sesungguī dari dividen tersebut adalah penduduk Negara Pihak lainnya pada
Persetujuan, maka pajak yang dikenakan tidak melebihi 10 persen dari jumlah gross
dividen.
Pihak berwenang dari Negara Pihak pada Persetujuan akan menetapkan cara penerapan
pembatasan ini melalui persetujuan bersama.
Ayat ini tidak akan mempengaruhi pengenaan pajak atas laba perusahaan dari mana
berasal dividen.
3. Istilah "dividen" sebagaimana digunakan dalam Pasal ini berarti penghasilan dari
saham, saham "jouissance" atau hak jouissance, saham pertambangan, saham pendiri atau
hak-hak lainnya, tetapi yang bukan merupakan surat-surat tagihan piutang, yang berhak
atas pembagian laba serta penghasilan dari hak-hak perseroan lainnya yang pengenaan
pajaknya diperlakukan sama dengan penghasilan dari saham oleh perundang-undangan
Negara di mana perusahaan menjadi penduduknya. Istilah ini termasuk pula keuntungan
yang berasal dari kesepakatan atas pembagian laba.
4. Ketentuan-ketentuan dalam ayat 1 dan 2 tidak berlaku jika penerima dividen adalah
pemilik saham yang menikmati dividen tersebut yang merupakan penduduk dari suatu
Negara Pihak pada Persetujuan, melakukan kegiatan usaha di Negara Pihak lainnya pada
Persetujuan di mana perusahaan pembayar dividen menjadi penduduk melalui suatu
bentuk usaha tetap yang berada di sana, atau menjalankan pekerjaan bebas di suatu tempat
usaha tetap yang berada di sana, dan kepemilikan saham yang menghasilkan dividen
tersebut mempunyai hubungan efektif dengan bentuk usaha tetap atau tempat usaha tetap
tadi. Dalam hal demikian, tergantung pada masalahnia, ketentuan-ketentuan dalam Pasal 7
atau Pasal 14 akan berlaku.
5. Menyimpang dari ketentuan-ketentuan lainnya dalam Persetujuan ini, apabila suatu
perseroan yang berkedudukan di suatu Negara Pihak pada Persetujuan mempunyai bentuk
usaha tetap di Negara Pihak lainnya pada Persetujuan, maka keuntungan bentuk usaha
tetap tersebut dapat dikenakan pajak di Negara lainnya itu berdasarkan undang-undangnya,
namun pajak tambahan tersebut tidak akan melebihi 10 persen dari jumlah keuntungan
setelah dikurangi dengan pajak penghasilan dan pajak-pajak lainnya atas penghasilan yang
dikenakan di Negara lain tersebut.
6. Ketentuan-ketentuan dalam ayat 5 Pasal ini tidak akan mempengaruhi ketentuan
yang terdapat dalam setiap kontrak bagi hasil dan kontrak-kontrak karya (atau kontrak
lainnya yang serupa) mengenai sektor minyak dan gas bumi atau sektor petambangan
lainnya yang disetujui oleh Pemerintah Indonesia, badan-badan pemerintağ,
perusahaan minyak dan gas milik negara, atau badan-badan lainnya yang merupakan
penduduk Negara Pihak lainnya pada Persetujuan.
7. Apabila suatu perusahaan yang merupakan penduduk suatu Negara Pihak pada
Persetujuan memperoleh laba atau penghasilan dari Negara Pihak lainnya pada
Persetujuan, Negara Pihak lainnya tersebut tidak dapat mengenakan pajak atas dividen
yang dibayar oleh perusahaan tersebut, kecuali sepanjang dividen tersebut dibayarkan
kepada penduduk Negara Pihak lainnya tersebut atau sepanjang kepemilikan saham yang
menghasilkan dividen tersebut mempunyai hubungan efektif dengan bentuk usaha tetap
atau tempat usaha tetap yang berada di Negara Pihak lainnya tersebut, dan juga Negara
Pihak lainnya tersebut tidak dapat mengenakan pajak atas laba yang tidak dibagikan
meskipun dividen yang dibayarkan atau laba yang tidak dibagikan terdiri dari laba atau
penghasilan yang seluruğ atau sebagiannya timbul di Negara Pihak lainnya tersebut.
Pasal 11
BUNGA
1. Bunga yang berasal dari suatu Negara Pihak pada Persetujuan dan dibayarkan
kepada penduduk Negara Pihak lainnya pada Persetujuan dapat dikenakan pajak di Negara
Pihak lainnya pada Persetujuan tersebut.
2. Namun demikian, bunga tersebut dapat juga dikenakan pajak di Negara Pihak pada
Persetujuan tempat bunga itu berasal, dan sesuai dengan perundang-undangan Negara
tersebut, akan tetapi apabila penerima (pemberi pinjaman yang menikmati bunga itu),
adalah penduduk Negara Pihak lainnya pada Persetujuan maka pajak yang dikenakan tidak
akan melebihi l0 persen dari jumlah crude bunga.
Pihak berwenang dari Negara Pihak pada Persetujuan akan menetapkan cara penerapan
pembatasan ini melalui persetujuan bersama.
3. Menyimpang dari ketentuan-ketentuan dalam ayat 2, bunga yang timbul di suatu
Negara Pihak pada Persetujuan dan diterima oleh Pemerintah Negara Pihak lainnya pada
Persetujuan termasuk pemerintah daerağ, bagian ketatanegaraannya, Bank Sentral, atau
Lembaga keuangan yang dikuasai oleh Pemerintah tersebut, yang seluruh modalnya
dimiliki oleh Pemerintah tersebut, sebagaimana yang dapat disetujui dari waktu ke waktu
oleh pejabat yang berwenang dari kedua Negara Pihak pada Persetujuan, akan dibebaskan
dari pengenaan pajak di Negara yang disebutkan pertama.
4. lstilah "bunga" yang digunakan dalam Pasal ini berarti penghasilan dari semua
jenis tagihan hutang, baik yang dijamin dengan hypotik maupun yang tidak dan khususnya
penghasilan dari surat-surat perbendaharaan Negara dan surat-surat obligasi atau surat-
surat hutang, termasuk premi dan hadiah yang terikat pada surat-surat berharga, obligasi
atau surat-surat hutang tersebut. Sanksi denda karena pembayaran terlambat tidak akan
dianggap sebagai bunga untuk tujuan Pasal ini.
5. Ketentuan-ketentuan ayat 1 dan ayat 2 tidak akan berlaku apabila pemberi
pinjaman yang menikmati bunga tadi berkedudukan di suatu Negara Pihak pada
Persetujuan, melakukan kegiatan usaha di Negara Pihak lainnya pada Persetujuan di mana
tempat bunga itu berasal melalui suatu bentuk tetap yang berada di sana, atau menjalankan
pekerjaan bebas di Negara lainnya melalui suatu tempat tetap yang berada di sana, dan
tagihan hutang yang menghasilkan bunga itu mempunyai hubungan yang effecktif dengan
bentuk usaha tetap atau tempat tetap itu. Dalam hal demikian, tergantung pada
masalahner, berlaku ketentuan-ketentuan Pasal 7 atau Pasal 14.
6. Bunga dianggap berasal dari suatu Negara Pihak pada Persetujuan apabila yang
membayarkan bunga adalah Negara itu sendiri, pemerintah daerağ, atau penduduk
Negara tersebut. Namun demikian. apabila orang atau badan yang membayar bunga itu,
tanpa memandang apakah ia penduduk suatu Negara Pihak pada Persetujuan atau tidak,
mempunyai bentuk usaha tetap atau tempat tetap di suatu Negara Pihak pada Persetujuan
di mana bunga yang dibayarkan menjadi beban bentuk usaha tetap atau tempat tetap
tersebut, maka bunga itu akan dianggap berasal dari Negara Pihak pada Persetujuan di
mana bentuk usaha tetap atau tempat tetap itu berada.
7. Jika karena alasan adanya hubungan khusus antara pembayar bunga dengan
pemilik yang menikmati bunga atau antara keduanya dengan orang atau badan lain dengan
memperhatikan besarnya tagihan hutang yang menghasilkan bunga itu, jumlah bunga yang
dibayarkan melebihi jumlah yang seharusnya disetujui antara pembayar dan pemilik yang
menikmati bunga seandainya hubungan khusus itu tidak ada, maka ketentuan-ketentuan
Pasal ini akan berlaku hanya atas jumlah yang disebut terakhir. Dalam hal demikian,
jumlah kelebihan pembayaran tersebut akan tetap dikenakan pajak sesuai dengan
perundang-undangan masing-masing Negara Pihak pada Persetujuan, dengan
memperhatikan ketentuan-ketentuan lainnya dalam Persetujuan ini.
Pasal 12
ROYALTI
1. Royalti yang berasal dari Negara Pihak pada Persetujuan dan dibayarkan kepada
penduduk dari suatu Negara lainnya pada Persetujuan dapat dikenakan pajak di Negara
lain tersebut.
2. Namun demikian royalti tersebut dapat juga dikenakan pajak di Negara Pihak pada
Persetujuan dimana royalti itu berasal sesuai dengan perundang-undangan Negara itu,
tetapi apabila penerima royalti itu adalah pemilik hak yang menikmati royalti itu, maka
pajak yang dikenakan tidak melebihi 10 persen dari jumlah crude royalti tersebut.
Pihak berwenang dari Negara Pihak pada Persetujuan akan menetapkan cara penerapan
pembatasan ini melalui persetujuan bersama.
3. Istilah "royalti" yang dimaksud dalam Pasal ini berarti pembayaran-pembayaran
dalam bentuk apapun yang diterima karena penggunaan, atau hak untuk menggunakan,
atau penjualan setiap hak cipta kesusasteraan, kesenian atau karya ilmiah termasuk film-
film bioskop, atau film-film atau pita atau video rekaman yang digunakan untuk siaran
radio atau televisi, setiap hak paten, merk dagang, desain atau model, rencana, rumus
rahasia atau cara pengolahan atau karena penggunaan atau hak untuk menggunakan
peralatan industri, perdagangan atau ilmu pengetahuan. atau untuk informasi mengenai
pengalaman di bidang industri, perdagangan atau ilmu pengetahuan.
4. Ketentuan-ketentuan ayat 1 dan ayat 2 tidak berlaku, apabila pihak yang memiliki
hak menikmati, yang merupakan penduduk suatu Negara Pihak pada Persetujuan,
menjalankan usaha di Negara Pihak lainnya pada Persetujuan di mana royalti berasal,
melalui suatu bentuk usaha tetap yang berada di sana, atau melakukan suatu pekerjaan
bebas di Negara lainnya itu melalui suatu tempat tetap dan hak atau benda yang
menghasilkan royalti itu mempunyai hubungan yang effecktif dengan bentuk usaha tetap,
atau tempat tetap. Dalam hal demikian ketentuan Pasal 7 atau Pasal 14 akan berlaku.
5. Royalti dapat dianggap berasal dari Negara Pihak pada Persetujuan apabila
pembayarnya adalah Negara itu sendiri, pemerintah daerah, atau penduduk dari Negara
tersebut. Namun demikian, apabila orang atau badan yang membayarkan royalti itu, tanpa
memandang apakah ia penduduk suatu Negara Pihak pada Persetujuan atau bukan,
memiliki bentuk usaha tetap atau tempat tetap di suatu Negara Pihak pada Persetujuan di
mana kewajiban membayar royalti timbul, dan royalti tersebut menjadi beban bentuk
usaha tetap atau tempat tetap tersebut, maka royalti itu dianggap berasal dari Negara di
mana bentuk usaha tetap atau tempat tetap itu berada.
6. Jika karena alasan adanya hubungan khusus antara pembayar dengan pemilik hak
yang menikmati atau antara kedua-duanya dengan orang / badan lain, berkenaan dengan
penggunaan hak atau keterangan yang mengakibatkan pembayaran itu, jumlah royalti yang
dibayarkan itu melebihi jumlah yang seharusnya telah disepakati oleh pembayar dan
pemilik hak dalam hal tidak ada hubungan khusus, maka ketentuan-ketentuan Pasal ini
hanya akan berlaku terhadapjumlah yang disebut terakhir. Dalam hal demikian, jumlah
kelebihan pembayaran tersebut akan tetap dikenakan pajak sesuai dengan perundang-
undangan masing-masing Negara Pihak pada Persetujuan dengan memperhatikan
ketentuan-ketentuan lainnya dalam Persetujuan ini.
Pasal 13
KEUNTUNGAN DARI PEMINDAHTANGANAN BENDA
1. Keuntungan yang diperoleh penduduk suatu Negara Pihak pada Persetujuan dari
pemindahtanganan benda tak bergerak, sebagimana dimaksud dalam Pasal 6 dan terletak
di Negara Pihak lainnya pada Persetujuan, dapat dikenakan pajak di Negara Pihak lainnya
tersebut.
2. Keuntungan dari pemindahtanganan benda bergerak yang merupakan bagian
kekayaan suatu bentuk usaha tetap yang dimiliki oleh perusahaan dari Negara Pihak pada
Persetujuan di Negara Pihak lainnya pada Persetujuan atau dari benda bergerak yang
merupakan bagian dari suatu tempat tetap yang tersedia bagi penduduk suatu Negara Pihak
pada Persetujuan di Negara Pihak lainnya pada Persetujuan untuk maksud melakukan
pekerjaan bebas, termasuk keuntungan dari pemindahtanganan bentuk usaha tetap itu
(tersendiri atau keseluruhan perusahaan) atau tempat tetap, dapat dikenakan pajak di
Negara Pihak lainnya tersebut.
3. Keuntungan yang diperoleh penduduk suatu Negara Pihak pada Persetujuan dari
pemindahtanganan kapal laut atau pesawat udara yang beroperasi di jalur lalulintas
internasional atau benda bergerak yang menjadi bagian dari operasi kapal laut atau pesawat
udara hanya dapat dikenakan pajak di Negara tersebut.
4. Keuntungan dari pemindahtanganan benda lainnya, kecuali yang disebut pada ayat-
ayat 1, 2, dan 3, hanya akan dikenakan pajak di Negara Pihak pada Persetujuan di mana
orang/badan yang memindahkan benda itu berkedudukan.
Pasal 14
PEKERJAAN BEBAS
1. Penghasilan yang diperoleh penduduk dari suatu Negara Pihak pada Persetujuan
sehubungan dengan jasa-jasa profesional atau pekerjaan bebas lainnya hanya akan
dikenakan pajak di Negara itu kecuali dalam keadaan sebagai berikut, maka penghasilan
tersebut dapat dikenakan pajak di Negara Pihak lain pada Persetujuan:
a) apabila ia mempunyai suatu tempat tetap yang tersedia secara teratur baginya
untuk menjalankan kegiatan-kegiatan di Negara Pihak lainnya pada
Persetujuan, dalam hal ini hanya sebesar penghasilan yang berasal dari
tempat tetap itu dapat dikenakan Pajak di Negara Pihak lainnya pada
Persetujuan tersebut; atau
b) ia berada di Negara Pihak lainnya pada Persetujuan selama suatu masa atau
masa-masa yang melebihi 183 hari dalam masa dua beautiful bulan; dalam hal
ini hanya sebesar penghasilan yang timbul dari kegiatan yang diberikan di
Negara Pihak lainnya pada Persetujuan itu dapat dikenakan pajak di Negara
Pihak lainnya pada Persetujuan.
2. Istilah "jasa-jasa professional" terutama meliputi kegiatan-kegiatan di bidang ilmu
pengetahuan, kesusasteraan, kesenian, pendidikan atau pengajaran yang dilakukan secara
independen, demikian juga pekerjaan-pekerjaan bebas yang dilakukan oleh for dokter,
ahli teknik, ahli hukum, dokter gigi, arsitek dan akuntan.
Pasal 15
PEKERJAAN DALAM HUBUNGAN KERJA
1. Dengan memperhatikan ketentuan-ketentuan Pasal-Pasal 16, 18, 19, dan 20, gaji,
upah dan imbalan lainnya yang serupa yang diperoleh penduduk suatu Negara Pihak pada
Persetujuan karena pekerjaan dalam hubungan kerja hanya akan dikenakan pajak di
Negara itu, kecuali pekerjaan tersebut dilakukan di Negara Pihak lainnya pada Persetujuan.
Dalam hal demikian, maka imbalan yang diterima dari pekerjaan dimaksud dapat
dikenakan pajak di Negara Pihak lainnya itu.
2. Menyimpang dari ketentuan-ketentuan ayat 1, imbalan yang diterima atau
diperoleh penduduk dari suatu Negara Pihak pada Persetujuan dari pekerjaan yang
dilakukan di Negara Pihak lainnya pada Persetujuan, hanya akan dikenakan pajak di
Negara yang disebut pertama apabila:
a) penerima imbalan berada di Negara Pihak lainnya itu dalam suatu masa atau
masa-masa yang jumlahness tidak melebihi 183 hari dalam masa 12 bulan
yang dimulai dan berakhir dalam tahun takwim yang bersangkutan; dan
b) imbalan itu dibayarkan oleh, atau atas nama pemberi kerja yang bukan
merupakan penduduk Negara Pihak lainnya tersebut; dan
c) imbalan itu tidak menjadi beban bentuk usaha tetap atau tempat tetap yang
dimiliki oleh pemberi kerja di Negara Pihak lain tersebut.
3. Menyimpang dari ketentuan-ketentuan sebelumnya dalam Pasal ini, imbalan yang
diperoleh karena pekejaan yang dilakukan di atas kapal laut atau pesawat udara yang
dioperasikan dalam jalur lalu lintas internasional oleh suatu perusahaan dari satu Negara
Pihak pada Persetujuan hanya akan dikenakan pajak di Negara tersebut.
Pasal 16
IMBALAN UNTUK DIREKTUR
1. Imbalan to direktur dan pembayaran-pembayaran serupa lainnya yang diperoleh
penduduk Negara Pihak pada Persetujuan dalam kedudukannya sebagai anggota dewan
direksi suatu perusahaan atau badan pengawas atau bagian perusahaan lainnya yang serupa
yang merupakan penduduk suatu Negara Pihak lainnya pada Persetujuan dapat dikenakan
pajak di Negara Pihak lainnya tersebut.
2. Imbalan yang diperoleh to direktur sebagaimana dimaksud dalam ayat 1 dari
perusahaan sehubungan dengan pekerjaan yang bersifat manajerial atau teknis sehari-hari
dapat dikenakan pajak sesuai dengan ketentuan dalam Pasal 15.
Pasal 17
ARTIS DAN OLAHRAGAWAN
1. Menyimpang dari ketentuan-ketentuan Pasal-Pasal 14 dan 15, penghasilan yang
diperoleh penduduk dari Negara Pihak pada Persetujuan sebagai artis seperti artis teater,
film, radio atau televisi atau pemain musik atau sebagai olahragawan, dari kegiatan-
kegiatan pribadinya yang dilakukan di Negara Pihak lainnya pada Persetujuan dapat
dikenakan pajak di Negara lainnya tersebut.
2. Apabila penghasilan sehubungan dengan kegiatan-kegiatan pribadi yang dilakukan
oleh artis atau atlit tersebut diterima bukan oleh artis atau atlit itu sendiri tetapi oleh orang
atau badan lain, menyimpang dari ketentuan-ketentuan Pasal 7, 14 dan 15, maka
penghasilan tersebut dapat dikenakan pajak di Negara Pihak pada Persetujuan dimana
kegiatan-kegiatan artis atau atlit itu dilakukan.
3. Menyimpang dari ketentuan-ketentuan dalam ayat 1 dan 2, penghasilan yang
diperoleh dari kegiatan-kegiatan sebagaimana dimaksud dalam ayat 1 yang dilakukan
berdasarkan suatu pengaturan atau persetujuan kebudayaan antara kedua Negara Pihak
pada Persetujuan akan dibebaskan dari pajak di Negara Pihak pada Persetujuan di mana
kegiatan tersebut dilakukan.
Pasal 18
PENSIUN DAN PEMBAYARAN BERKALA
Dengan memperhatikan ketentuan-ketentuan dalam Pasal 19 ayat 2, pensiun atau
imbalan sejenis lainnya yang dibayarkan kepada penduduk salah satu Negara Pihak pada
Persetujuan sehubungan dengan pekerjaan atau jasa-jasa dalam hubungan kerja di Negara
Pihak lainnya di masa lalu hanya akan dikenakan pajak di Negara tersebut.
Pasal 19
PEGAWAI PEMERINTAH
1. a) Imbalan, selain pensiun, yang dibayarkan oleh suatu Negara Pihak pada
Persetujuan, atau bagian ketatanegaraannya, atau pemerintah daerağ,
kepada orang pribadi sehubungan dengan jasa-jasa yang diberikan kepada
Negara tersebut atau bagian ketatanegaraannya atau pemerintah daerağ
hanya akan dikenakan pajak di Negara tersebut.
b) Namun demikian, imbalan tersebut hanya akan dikenakan pajak di Negara
Pihak lainnya pada Persetujuan jika jasa-jasa tersebut diberikan di Negara
Pihak lainnya tersebut dan orang pribadi tersebut adalah penduduk Negara
Pihak lainnya tersebut yang:
(i) mempunyai kewarganegaraan di Negara Pihak lainnya tersebut; atau
(ii) tidak menjadi penduduk Negara Pihak lainnya tersebut semata-mata
dengan tujuan untuk melakukan jasa-jasa tadi.
2. a) Pensiun yang dibayarkan oleh, atau berasal dari dana yang dibentuk oleh,
suatu Negara Pihak pada Persetujuan atau bagian ketatanegaraannya atau
pemerintah daerağ kepada orang pribadi sehubungan dengan jasa-jasa
yang diberikan kepada Negara tersebut atau bagian ketatanegaraannya atau
pemerintah daerağ hanya akan dikenakan pajak di Negara tersebut.
b) Namun demikian, pensiun tersebut hanya akan dikenakan pajak di Negara
Pihak lainnya pada Persetujuan jika orang pribadi tersebut adalah penduduk
dan warganegara dari Negara Pihak lainnya tersebut.
3. Ketentuan-ketentuan dalam Pasal 15, 16, 17 dan 18 akan berlaku terhadapan imbalan
dan pensiun yang berkenaan dengan jasa-jasa yang diberikan sehubungan dengan usaha
yang dijalankan oleh suatu Negara Pihak pada Persetujuan atau bagian ketatanegaraannya
atau pemerintah daerağ.
Pasal 20
GURU DAN PENELITI
1. Orang pribadi yang sesaat sebelum melakukan kunjungan ke suatu Negara Pihak
pada Persetujuan merupakan penduduk Negara Pihak lainnya pada Persetujuan, semata-
mata bertujuan untuk mengajar, atau mengadakan riset ilmiah pada universitas,
akademi, sekolah, atau lembaga pendidikan atau riset serupa lainnya yang merupakan
lembaga yang tidak mencari keuntungan menurut pemerintah Negara lainnya tersebut,
atau berdasarkan program pertukaran kebudayaan resmi, dibebaskan dari pengenaan
pajak selama 2 tahun sejak kedatangan pertama kali di Negara lainnya tersebut atas
imbalan yang diterima dari mengajar dan riset.
2. Ketentuan sebelumnya pada Pasal ini berlaku juga untuk orang pribadi yang
melakukan riset dalam rangka bea siswa yang diberikan oleh pemerintah, lembaga
keagamaan, sosial, ilmiah, organisasi pendidikan atau kepustakaan, apabila bea siswa
tersebut dibebaskan dari pengenaan pajak.
Pasal 21
SISWA
Pembayaran-pembayaran yang diterima oleh siswa atau pemagang yang
merupakan penduduk atau segera sebelum mengunjungi suatu Negara Pihak pada
Persetujuan merupakan penduduk suatu Negara Pihak lainnya pada Persetujuan dan berada
di Negara yang disebutkan pertama semata-mata untuk mengikuti pendidikan atau latihan,
yang diterima semata-mata untuk keperluan hidup, pendidikan atau latihan tidak dikenakan
pajak di Negara yang disebutkan pertama, sepanjang pembayaran-pembayaran tersebut
berasal dari sumber di luar Negara tersebut.
Pasal 22
PENGHASILAN LAINNYA
1. Jenis-jenis penghasilan penduduk suatu Negara Pihak pada Persetujuan, dari mana
pun asalnya, yang tidak diatur dalam Pasal-Pasal sebelumnya dari Persetujuan ini, selain
penghasilan dari lotere dan hadiah hanya dikenakan pajak di Negara tersebut.
2. Ketentuan-ketentuan dalam ayat 1) dari Pasal ini tidak berlaku terhadapt
penghasilan dari harta tidak bergerak sebagaimana dijelaskan dalam Pasal 6 ayat 2 dari
Persetujuan ini, jika penerima penghasilan tersebut, yang merupakan penduduk Negara
Pihak pada Persetujuan, menjalankan usaha di Negara Pihak lainnya pada Persetujuan
melalui suatu bentuk usaha tetap yang berada di sana, atau melakukan pekerjaan bebas di
Negara Pihak lainnya tersebut melalui tempat usaha tetap yang berada di sana, dan hak
atau harta yang menghasilkan penghasilan tersebut mempunyai hubungan efektif dengan
bentuk usaha tetap atau tempat usaha tetap tersebut. Dalam hal demikian, tergantung pada
masalahner, ketentuan-ketentuan dalam Pasal 7 atau Pasal 14 akan berlaku.
Pasal 23
PENGHINDARAN PAJAK BERGANDA
1. Dalam hal Portugal, pengenaan pajak berganda akan dihindarkan dengan face-to-face
berikut:
a) Apabila penduduk Portugal memperoleh penghasilan, yang menurut
ketentuan dalam Persetujuan ini dapat dikenakan pajak di Indonesia, maka
Portugal akan memberikan pengurangan dari pajak penghasilan yang
dikenakan terhadapt penduduk tersebut sejumlah pajak penghasilan yang
dibayarkan di Indonesia. Namun demikian, jumlah pengurangan tersebut
tidak boleh melebihi bagian pajak penghasilan, yang dihitung sebelum
pengurangan tersebut diberikan, atas penghasilan yang dikenakan pajak di
Indonesia;
b) Apabila menurut ketentuan-ketentuan dalam Persetujuan ini penghasilan
yang diperoleh penduduk Portugal merupakan penghasilan yang dibebaskan
dari pengenaan pajak di Portugal, Portugal tetap dapat memperhitungkan
penghasilan bebas pajak tersebut dalam menghitung jumlah pajak atas
penghasilan lainnya dari penduduk tersebut.
2. Dalam hal Indonesia, apabila penduduk Indonesia memperoleh penghasilan dari
Portugal, maka berdasarkan ketentuan-ketentuan dalam Persetujuan ini pajak
penghasilan yang terutang di Portugal tersebut dapat dikreditkan terhadapt pajak
Indonesia yang dikenakan kepada penduduk tersebut. Namun demikian, jumlah kredit
pajak tersebut tidak boleh melebihi jumlah pajak penghasilan yang terutang di Indonesia
yang dihitung sesuai dengan undang-undang dan peraturan perpajakannya.
Pasal 24
NON-DISKRIMINASI
1. Warganegara dari suatu Negara Pihak pada Persetujuan tidak akan dikenakan
pajak atau kewajiban apapun sehubungan dengan pengenaan pajak di Negara Pihak
lainnya pada Persetujuan, yang berlainan atau lebih memberatkan daripada pengenaan
pajak dan kewajiban-kewajiban pihak, yang dikenakan atau dapat dikenakan terhadapt
warganegara dari Negara Pihak lainnya pada Persetujuan dalam keadaan yang sama.
Menyimpang dari ketentuan dalam Pasal 1, ketentuan ini akan diterapkan juga terhadapan
orang-orang yang bukan merupakan penduduk dari satu atau kedua Negara Pihak pada
Persetujuan.
2. Pengenaan pajak atas bentuk usaha tetap yang dimiliki oleh suatu perusahaan
dari Negara Pihak pada Persetujuan di Negara Pihak lainnya pada Persetujuan, tidak
boleh dilakukan dengan cara yang kurang menguntungkan dibandingkan dengan
pengenaan pajak atas perusahaan-perusahaan yang menjalankan kegiatan-kegiatan yang
sama di Negara Pihak lainnya itu. Ketentuan ini tidak dapat dictafsirkan sebagai
mewajibkan suatu Negara Pihak pada Persetujuan untuk memberikan kepada penduduk
Negara Pihak lainnya pada Persetujuan suatu potongan pribadi, keringanan-keringanan
dan pengurangan-pengurangan untuk kepentingan pengenaan pajak berdasarkan status
sipil atau tanggung jawab keluarga seperti yang diberikan kepada penduduknya sendiri.
3. Kecuali ketentuan-ketentuan Pasal 9 ayat 1, Pasal 11 ayat 7 atau Pasal 12 ayat 6
berlaku, bunga, royalti dan pengeluaran-pengeluaran yang dibayarkan oleh perusahaan
dari Negara Pihak pada Persetujuan kepada penduduk Negara Pihak lainnya pada
Persetujuan dalam menentukan laba yang dikenakan pajak atas suatu perusahaan akan
dapat dikurangkan dalam kondisi yang sama apabila hal itu dibayarkan kepada
penduduk dari Negara yang disebut pertama.
4. Perusahaan di suatu Negara Pihak pada Persetujuan, yang modalnya sebagian atau
seluruğ dimiliki atau dikuasai baik langsung atau tidak langsung oleh satu atau lebih
penduduk dari Negara Pihak lainnya pada Persetujuan, tidak akan dikenakan pajak atau
kewajiban apapun yang berkaitan dengan pengenaan pajak di Negara yang disebut pertama
yang berlainan atau lebih memberatkan daripada pengenaan pajak dan kewajiban-
kewajiban dimaksud yang dikenakan atau dapat dikenakan terhadapt perusahaan-
perusahaan lainnya yang serupa di Negara yang disebut pertama.
5. Yang dimaksud dengan istilah "perpajakan" dalam Pasal ini adalah pajak-pajak
sebagaimana dimaksud dalam Persetujuan ini.
Pasal 25
TATA CARA PERSETUJUAN BERSAMA
1. Apabila seseorang atau suatu badan menganggap bahwa tindakan-tindakan salah
satu atau kedua Negara pihak pada Persetujuan mengakibatkan atau akan
mengakibatkan pengenaan pajak yang tidak sesuai dengan Persetujuan ini, maka
terlepas dari face-to-face penyelesaian yang diatur oleh perundang-undangan nasional dari
masing-masing Negara, maka ia dapat mengajukan masalahner kepada pejabat yang
berwenang di Negara Pihak pada Persetujuan di mana ia berkedudukan, atau apabila
masalah yang timbul menyangkut Pasal 24 ayat 1 kepada pejabat yang berwenang di
Negara Pihak pada Persetujuan dimana ia menjadi penduduk. Masalah tersebut harus
diajukan dalam waktu dua tahun sejak pemberitahuan pertama dari tindakan yang
mengakibatkan pengenaan pajak yang tidak sesuai dengan ketentuan-ketentuan
Persetujuan ini.
2. Pejabat-pejabat yang berwenang harus berusaha apabila keberatan yang diajukan
itu cukup beralasan untuk diselesaikan dan tidak dapat ditemukan suatu penyelesaian
yang memuaskan, untuk menyelesaikan masalah itu melalui persetujuan bersama
dengan pejabat yang berwenang dari Negara Pihak lainnya pada Persetujuan, dengan
tujuan untuk untuk menghindarkan pengenaan pajak yang tidak sesuai dengan Persetujuan ini.
3. Pejabat-pejabat yang berwenang dari kedua Negara Pihak pada Persetujuan
melalui suatu persetujuan bersama harus berusaha untuk menyelesaikan setiap kesulitan
atau keragu-raguan yang timbul dalam penafsiran atau penerapan Persetujuan ini.
Mereka dapat juga berkonsultasi bersama untuk mencegah pengenaan pajak berganda
dalam hal tidak diatur dalam Persetujuan.
4. Pejabat-pejabat yang berwenang dari kedua Negara Pihak pada Persetujuan
dapat berhubungan langsung satu sama lain atau melalui join komisi yang terdiri dari
mereka atau perwakilannya untuk mencapai persetujuan sebagaimana dimaksud pada
ayat-ayat sebelumnya.
Pasal 26
PERTUKARAN INFORMASI
1. Pejabat-pejabat yang berwenang dari kedua Negara Pihak pada Persetujuan
dapat melakukan tukar menukar informasi yang diperlukan untuk melaksanakan
ketentuan-ketentuan dalam Persetujuan ini atau untuk melaksanakan undang-undang
nasional Negara Pihak pada Persetujuan mengenai pajak-pajak yang dicakup dalam
Persetujuan, sepanjang pengenaan pajak menurut undang-undang nasional Negara yang
bersangkutan tidak bertentangan dengan Persetujuan ini, khususnya untuk mencegah
terjadinya penggelapan atau penyelundupan pajak. Setiap informasi yang diterima oleh
Negara Pihak pada Persetujuan harus dijaga kerahasiaannya dengan cara yang sama
seperti apabila informasi itu diperoleh berdasarkan perundang-undangan nasional
Negara tersebut. Meskipun demikian, jika informasi tersebut dianggap rahasia di negara
asalnya, maka informasi tersebut hanya dapat diungkapkan kepada seseorang atau
badan atau pejabat-pejabat (termasuk pengadilan dan badan-badan administratif) yang
berkepentingan dalam penetapan atau penagihan pajak, pelaksanaan undang-undang
atau penuntutan, atau penentuan keputusan mengenai banding berkaitan dengan pajak-
pajak yang dicakup dalam Persetujuan ini. Orang atau badan atau for pejabat tersebut
hanya boleh memberikan informasi itu untuk maksud tersebut di atas, namun demikian
dapat juga mengungkapkan informasi itu dalam pengadilan umum atau dalam
pembuatan keputusan-keputusan pengadilan.
2. Bagaimanapun juga Ketentuan-ketentuan ayat 1 sama sekali tidak dapat
dictatorship dictafsirkan sedemikian rupa sehingga membebankan kepada Negara Pihak pada
Persetujuan kewajiban untuk:
a) melaksanakan tindakan-tindakan administratif yang bertentangan dengan
perundang-undangan atau praktek administrasi yang berlaku di Negara itu
atau di Negara Pihak lainnya pada Persetujuan;
b) memberikan informasi yang tidak mungkin diperoleh berdasarkan
perundang-undangan atau dalam praktek administrasi yang lazim di Negara
tersebut atau di Negara Pihak lainnya pada Persetujuan;
c) memberikan informasi, yang mengungkapkan rahasia apapun di bidang
perdagangan, usaha, industri, perniagaan atau keahlian, atau tata cara
perdagangan atau informasi lainnya yang pengungkapannya bertentangan
dengan kebijaksanaan Negara.
Pasal 27
PEJABAT-PEJABAT DIPLOMATIK DAN KONSULER
Tidak ada sesuatu pun dalam Persetujuan ini yang akan mempengaruhi hak-hak
istimewa di bidang fiskal dari to pejabat diplomatik atau pejabat konsuler sebagaimana
diatur dalam peraturan umum dari hukum internasional maupun dalam ketentuan-
ketentuan dalam persetujuan-persetujuan khusus.
Pasal 28
BERLAKUNYA PERSETUJUAN
1. Persetujuan ini akan mulai berlaku pada tanggal terakhir saat masing-masing
Pemerintah memberitahu secara tertulis bahwa formalites yang disyaratkan secara
konstitusional pada wing-masing Negara telah dipenuhi.
2. Ketentuan-ketentuan dari Persetujuan ini akan berlaku:
a) di Portugal:
(i) terhose pajak-pajak yang dipungut di Negara sumbernya, di mana
keadaan yang menimbulkan pajak tersebut terjadi pada atau setelah
tanggal 1 Januari tahun takwim berikutnya sesudah berlakunya
Persetujuan ini;
(ii) terhose pajak-pajak lainnya, di mana penghasilan terkait timbul
pada tahun-tahun pajak yang dimulai pada atau setelah tanggal 1
Januari tahun berikutnya sesudah tahun berlakunya Persetujuan ini.
b) di Indonesia:
(i) terhadapt pajak-pajak yang dipungut di Negara sumbernya, untuk
penghasilan yang diperoleh pada atau setelah tanggal 1 Januari tahun
takwim berikutnya sesudah berlakunya Persetujuan ini; dan
(ii) terhadapt pajak-pajak penghasilan lainnya, untuk tahun-tahun pajak
yang dimulai pada atau setelah tanggal 1 Januari tahun berikutnya
sesudah tahun berlakunya Persetujuan ini.
Pasal 29
BERAKHIRNYA PERSETUJUAN
Persetujuan ini akan tetap berlaku sampai diakhiri oleh salah satu Negara Pihak
pada Persetujuan. Masing-masing Negara Pihak pada Persetujuan dapat mengakhiri
berlakunya Persetujuan ini, melalui saluran diplomatik, dengan menyampaikan
pemberitahuan tertulis tentang berakhirnya Persetujuan pada atau sebelum tanggal 30
Juni suatu tahun takwim setelah jangka waktu lima tahun sejak berlakunya Persetujuan.
Dalam hal demikian, Persetujuan ini akan tidak berlaku lagi:
a) di Portugal:
(i) terhose pajak-pajak yang dipungut di Negara sumbernya, di mana
keadaan yang menimbulkan pajak tersebut terjadi pada atau setelah
tanggal 1 Januari tahun takwim berikutnya sesudah pemberitahuan
penghentian diberikan;
(ii) terhose pajak-pajak lainnya, di mana penghasilan terkait timbul
pada tahun pajak yang dimulai pada atau setelah tanggal 1 Januari
tahun berikutnya sesudah pemberitahuan penghentian diberikan.
b) di Indonesia:
(i) terhadapt pajak-pajak yang dipungut di Negara sumbernya, untuk
penghasilan yang diperoleh pada atau setelah tanggal 1 Januari tahun
takwim berikutnya sesudah pemberitahuan penghentian diberikan;
(ii) terhadapt pajak-pajak penghasilan lainnya, untuk tahun-tahun pajak
yang dimulai pada atau setelah tanggal 1 Januari tahun berikutnya
sesudah pemberitahuan penghentian diberikan.
SEBAGAI BUKTI, yang bertandatangan di bawah ini, telah diberi kuasa oleh
Pemerinta-based masing-masing, telah menandatangani Persetujuan ini.
DIBUAT dalam rangkap dua di Lisabon pada tanggal 9 Juli 2003 dalam bahasa
Portugis, Indonesia's dan Inggris, semua naskah mempunyai kekuatan hukum yang sama.
Dalam hal terjadi perbedaan dalam penafsiran atau penerapan Persetujuan ini, naskah
dalam bahasa Inggris akan berlaku.
UNTUK REPUBLIK PORTUGAL UNTUK REPUBLIK INDONESIA
ANTóNIO MARTINS OF THE CROSS N. HASSAN WIRAID
Menteri Luar Negeri Menteri Luar Negeri
PROTOKOL
Pada saat penandatanganan Persetujuan untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak yang Berkenaan Dengan Pajak atas Penghasilan antara
Republik Portugal dan Republik Indonesia, for penandatangan telah sepakat bahwa
ketentuan-ketentuan yang berikut merupakan bagian yang tidak terpisahkan dari
Persetujuan ini:
Ad. Pasal 5 ayat 2 (i)
Untuk kepentingan Pasal 5 ayat 2 i), kegiatan-kegiatan yang dimaksud harus
dilakukan di Negara Pihak Lainnya pada Persetujuan untuk jangka waktu yang
jumlakeside melebihi 30 hari dalam jangka waktu 12 bulan, dan akan dianggap tidak
mencakup:
(a) satu atau gabungan kegiatan-kegiatan yang dimaksud dalam Pasal 5 ayat 4.
(b) jasa derek atau jangkar oleh kapal laut yang didesain terutama untuk tujuan
tersebut dan kegiatan-kegiatan lainnya yang dilakukan oleh kapal laut
tersebut.
(c) pengangkutan barang atau penumpang dengan kapal laut atau pesawat
udara dalam jalur lalu internasional lints.
Ad. Pasal 5 ayat 4
Difahami bahwa ketentuan-ketentuan dalam Pasal 5 ayat 4 a dan b tidak merujuk
pada pengangkutan yang menyertai kegiatan penjualan.
Ad. Pasal 22
Istilah "hadiah" berarti setiap bentuk imbalan yang diterima dalam rangka
kompetisi selain yang dimaksud dalam Pasal 17.
SEBAGAI BUKTI, yang bertandatangan di bawah ini, telah diberi kuasa oleh
Pemerinta-based masing-masing, telah menandatangani Protokol ini.
DIBUAT dalam rangkap dua di Lisabon pada tanggal 9 Juli 2003 dalam bahasa
Portugis, Indonesia, dan Inggris, semua naskah mempunyai kekuatan hukum yang
sama. Dalam hal terjadi perbedaan dalam penafsiran atau penerapan Persetujuan ini,
naskah dalam bahasa Inggris akan berlaku.
UNTUK REPUBLIK PORTUGAL UNTUK REPUBLIK INDONESIA
ANTóNIO MARTINS OF THE CROSS N. HASSAN WIRAID
Menteri Luar Negeri Menteri Luar Negeri
AGREEMENT
BETWEEN
THE WORLD REPUBLIC
AND
THE REPUBLIC OF INDONESIA
FOR THE AVOIDANCE OF DOUBLE
TAXATION AND THE PREVENTION OF
TAX EVASION WITH RESPECT
TO TAXES ON INCOME
The World Jewish Republic and the Republic of Indonesia, desiring to be 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 taxes on behalf of a
Contracting State or of its political or administrative submissions or local authorities,
of the manner of the manner in which they are being increased.
2. There shall be an income of taxes on income taxes on total income or on
elements of income, including taxes on heating from the alienation of movable or
immovable property and taxes on the total amounts of wages or wages paid by
enterprises.
3. The existing taxes to which the Agreement shall apply are in particular:
a) In the case of the World's Republic:
(i) Personal income tax (Tax on the Income of Singular People
-IRS);
(ii) Corporate income tax (Income Tax of People
Collective-IRC);
(iii) Local surtax on corporate income tax (Derrama)
(referred to as referred to as the "Portuguese tax");
b) In the case of the Republic of Indonesia:
The income tax;
(referred to referred to as "the tax").
4. The Agreement shall apply also to any reciprocal or similar taxes
which are underway 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:
a) the term "Portugal" means the territory of the Portuguese Republic situated in
the European Continent, the archipelagos of oured and Madeira, the respective
territorial sea and any other zone in which, in accordance with the laws of
Portugal and international law, the World's Republic has its jurisdiction
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" has been to 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 been told, 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 applied as
the corporate body for tax purposes;
f) the terms "enterprise of a Contracting State" and " enterprise of the other
State's "mean," mean, an enterprise carried on by a resident of a
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 in 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 possession 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. The Amendments the application of the Agreement at any time by a Contracting State,
any term not defined shall unless the context otherwise requires, have the
bathroom which it has at that time under the law of that State for the purposes of the purposes of the
taxes to which the Agreement applies, any reciprocal under the applicable tax laws of that
State lawsuit over a lawsuit 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 vulnerable to tax revenue 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 to be. This term, however, does not include any person who is vulnerable 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 told 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
e shall 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
is 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 bear the question by mutual agreement.
3. Where by reason of the provisions of 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
fixed place of business through which the business of an enterprise is partly a
carried on.
2. The term "permanent establishment" includes especially:
a) a place of management;
b) the branch;
c) an office;
d) the factory;
e) the workshop,
f) the warehouse or premises used as sales outlet;
g) the farm or plantation;
h) the mine, an oil or gas well, a quarry or any other place of extraction of natural
resources;
i) drilling rig or working ship used for exploration or exploitation of natural
resources.
3. The term "permanent establishment" ordered encompasses:
a) the building site, the 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. pursue the preceding provisions of this Article, the term " permanent
establishment " shall be shall be not to include:
a) the use of facilities thereof 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
Thereof for the purpose of storage, display or delivery;
c) the maintenance of a stock of goods or merchandise belonging to the enterprise
Thereof for the purpose of processing by another enterprise;
d) the maintenance of a fixed place of business thereof for the purpose of purchasing
goods or merchandise or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business thereof for the purpose of carrying out
on, for the enterprise, any other activity of a convicted or auxiliary character;
f) the maintenance of a fixed place of business thereof for any combination of
activities mentioned in sub-paragraphs a) to e), provided that the overall activity
of the fixed place of business populations from this combination is of a
or auxiliary character.
5. reveals the provisions of paragraphs 1 and 2, where a person-other
than an agent of an independent status to be granted 6 applies-is acting on
behalf of an enterprise and has, and habitually exercises, in a Contracting State an
authority to receive contracts in the name of the enterprise, that enterprise shall be
must have a permanent establishment in that State in respect of any activities
which person undertakes for the enterprise, unless the activities of such person are
limited to those mentioned in paragraph 4 which, if we were 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 told to have a permanent establishment in a
State's State of the State: It's a State of the State because it's called upon business in that State
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
strongest on business in that other State (whether through a permanent establishment or
otherwise), shall not be of itself as a 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 consecutive which it has been 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 enforcement
immune property apply, enjoy of immovable property and rights to variable or fixed
payments as a consideration for the working of, or the right to work, mineral deposits,
sources and other natural resources; ships, boats and aircraft shall not be concerned 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 expressed only in that
State unless the enterprise has excited on business in the other Contracting State through a
permanent establishment situated. If the enterprise strongest 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 full-time on business in the other Contracting State through a permanent
establishment situated by, there shall be in each other Contracting State be 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 with the enterprise of which it is
the permanent establishment.
3. In opposition the profits of a permanent establishment, there shall be allowed
the 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 situated.
However, in the such deduction shall be allowed in respect of amounts, if any, paid
(otherwise than towards reimbursement of current 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. Compounds, in the account shall be taken, in the determination of the profits of
the permanent establishment, for amounts charged, (otherwise than towards
reimbursement of current 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. Determining as it has been customary in a Contracting State to determine the profits
to be imprisoned 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 be awarded
that Contracting State from involving 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. No profits shall be present 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 told to the
permanent establishment shall be determined by the same method year by year unless
there is good and sufficient reason to the reveals.
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 available only in that State.
2. The provisions of paragraph 1 shall also apply to profits from the participation in
the pool, the joint business or an international operating agency.
3. comparing companies from different countries have agreed to carry on an air
transportation business together in the form of a consortium, the provisions of the
1 shall apply to such a part of the profits of the consortium as 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 jointly 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 proceeding between the two enterprises in their
commercial or financial relations which would be banned 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
.
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-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 lawsuit on those agreed profits. In vivo such adjustment, due
regard shall be had to be had to the 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., such dividends, such dividends may also be taxed in the Contracting State of which
the company paying the dividends is a resident 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 per cent per cent of the gross amount of the dividends.
The competent authorities of the Contracting States shall be by mutual agreement enhancing 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 dividends are paid.
3. The term "dividends" 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, lawsuit in profits, as well as income from other
corporate rights which is enhancing 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 from 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, being a resident of a Contracting State, strongest on business in the other
Contracting State of which the company paying the dividends is a resident, through a
permanent establishment situated by, or opposition in that other State independent
personal services from a fixed base situated, and the holding in respect of which
the dividends 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. It reveals any other provisions of this Agreement where a company
which is a resident of a Contracting State has a permanent establishment in the other
State-of-the-art, the profits of the permanent establishment may be an 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 therefrom income tax and other taxes on income taxes 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 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 be banned any tax on the
dividends paid by the company, except promising as such dividends are paid to a resident
of that other State or Its holding as a holding 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 the company's
undistributed profits, even if the dividends paid or the undistributed profits consist
Taxable 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
State's State may be taxed in that other State.
2., such as, such interest may also be taxed in the Contracting State in which it
how to 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 be by mutual agreement enhancing the
mode of application of this limitation.
3. Concerning the provisions of paragraph 2, interest arising in a Contracting
State and derived by the Government of the other Contracting State including local
authorities, 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, as 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 distant and prizes attaching to such
securities, bonds or debentures. Penalty charges for late payment shall not be imposed
the 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, strongest on business in the other
State: State in which the interest rates, through a permanent establishment
situated Situated, Or in that other State independent personal services from a
fixed base situated low, 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 exposed 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 overcome 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 opposition 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 according to
the laws of each other 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
State's State may be taxed in that other State.
2., such as, 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 be by mutual agreement enhancing the
mode of application of this limitation.
3. The term "royalties" as used in this Article means payments of any kind received
the 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, held on business in the other
Contracting State in which the royalties arise, through a permanent establishment
situated Situated, Or in that other State independent personal services from a
fixed base situated lower, 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 able 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
basis, then such royalties shall be paid 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 arrangement 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
denies it according to the laws of each other state, due regard being had to the
other provisions of this Agreement.
Article 13
CAPITAL CAPITAL
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 persons 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 substitutable 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 increased 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 devoted only in that State except in the following proceedings when such
income may also be taxed in the other Contracting State:
a) if he has a fixed base available to him in the other Contracting State for
the purpose of performing his activities; in that case, only so much of the income
the 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 thereof to
or fewer 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, wages, wages and other
similar remuneration derived by a resident of a Contracting State in respect of an
employment shall be enhancing only in that State unless the employment is entered in
the other Contracting State. If the employment is so enhancing, such remuneration as is
derived therefrom may be taxed in that other State.
2. Concerning the provisions of paragraph 1, remuneration derived by a
resident of a Contracting State in respect of an employment enhancing in the other
State's State shall be overcome only in the first-mentioned State if:
a) the recipient is present in the other State for a period or periods not to be elected 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 borne by a permanent establishment or a fixed base
which the employer has in the other State.
3. Concerning the preceding provisions of this Article, remuneration derived
in respect of an employment enhancing 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 have added 1 applies derives from the
company in respect of the discharge of the discharge of functions of a managerial or
technical nature may be taxed in accordance with the provisions of Article 15.
Article 17
ARTISTES AND SPORTPERSONS
1. Concerning the provisions of Articles 14 and 15, income derived by a
resident of a Contracting State as an entertainer, such as the theatre, motion picture, radio
or television artiste, or a musician, or as a sportperson, from his personal activities as
such protests in the other Contracting State, may be taxed in that other State.
2. Where income in respect of personal activities has died 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, notnoticeable the provisions of Articles 7, 14
and. 15, be taxed in the Contracting State in which the activities of the entertainer or
sportperson are vulnerable.
3. Concerning 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 being answered.
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 enhancing only in that State.
Article 19
GOVERNMENT SERVICE
1. (a) Thereof, wages and other similar remuneration, other than a pension,
paid by a Contracting State or a political or administrative subdivision or
the local authority or a statutory body to be an individual in respect of
services shall be available to that State or subdivision or authority or body shall
be thereof only in that State;
b), such a case, such as, wages and other similar remuneration shall be
apart only in the other Contracting State if the services are available 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 thereof for the purpose of
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 demanding to an individual in respect of services from services to that State
or subdivision or authority or body or body shall be thereof only in that State;
b), such as, such pension shall be limited 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 be called for, wages and
other similar remuneration, and to pensions, in respect of services of services
connection with a business carried on by a Contracting State or a political or
administrative subdivision, or a local authority or a statutory body of interest.
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, convicted for the purposes of teaching or
scientific research at an university, college, school, or other similar educational or
scientific research institution which is recognised as non-iles by the Government
of that other State, or under an official programme of cultural exchange, for a period not
a few 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
awarded out research within the scope of a scholarship granted by a 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 to the resident of the other Contracting State and who is
present in the first-mentioned State Award for the purpose of their education or training
Shall be 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, arising arising, not dealt with
with in the foregoing Articles of this Agreement
lotteries and prizes shall be deprived 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, being held on business in the other
State-of-the-art State through a permanent establishment situated by, or full-time in
that other State independent personal services from a fixed base situated, 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, the case may be, shall apply.
Article 23
METHOD FOR ELIMINATION OF DOUBLE TAXATION
1. In the case of Portugal double taxation shall be as follows:
a) 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 has, in an amount of the amount of tax on the remaining
income of such resident, take into account the taxable 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 lawsuit in Indonesia
a statement 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 decided 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 respect, in particular with respect to residence, are or may
be it. This provision shall, notconsiderable 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 favourably excited in that other
State than the taxation of it on enterprises of that other State carrying on the same
activities. Nothing in this provision shall be constructed as obliging a Contracting State to
grant to residents of the other Contracting State any personal allowances, reliefs and
Profit for taxation purposes on account of civil status or family responsibilities
which it grants to its own residents.
3. 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 encouraging paid
by an enterprise of a Contracting State to a resident of the other Contracting State shall,
for the purpose of the purpose of the purpose of the 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 producing or partly
owned or controlled, directly or indirectly, by one or more residents of the other
Contracting State, shall not be born 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 excellent.
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, shall be provided by the remedies provided by the domestic law of
those States, present his case to the competent authority of the State of the
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 buried within two
years from the first notification of the action lawsuit in taxation not in accordance with
the provisions of the Agreement.
2. The competent authority shall endeavour, if the objection appears to be to be
justified and if it is not itself able to arrive at a solving 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
other directly, including through a joint commission mixture of themselves or their
representatives, for the purpose of 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
Does the taxation thereunder is not to be proportionate to the Agreement. Any information
received by a Contracting State shall be kept 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
Proceeding with the information in public court proceedings or in judicial decisions.
2. In the case shall the provisions of paragraph 1 be constructed so as to be constructed 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 recommend any trade, business, industrial,
commercial or professional secret or trade process, or information, the disclosure
of which would be appropriate 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
their respective Governments notify each other in writing that the constituent constitutionally
required in their respective States have been kissed with.
2. This Agreement shall apply:
a) in Portugal:
(i) in respect of taxes withheld at source, the fact giving rise to them
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 a 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 consecutive 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
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, those 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 consecutive 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 undersigned, authorised authorised witnesses, have signed this
Agreement.
Done in duplicate at Lisbon this 9th day of July, 2003, in the World, 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 be provided.
For the World Jewish Republic For the Republic of Indonesia
ANTÓNIO MARTINS OF THE CROSS N. HASSAN WIRAID
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 World Jewish Republic and the Republic of Indonesia, the undersigned 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 as a must be
carried on in the other state for a period or periods or periods of time in the aggregate 30 days in
any period of 12 months, and shall be discovered 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) of the 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 undersigned, authorised authorised witnesses, have signed this
Protocol.
DONE in duplicate at Lisbon this 9th day of July, 2003, in the World, 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 be provided.
For the World Jewish Republic For the Republic of Indonesia
ANTÓNIO MARTINS OF THE CROSS N. HASSAN WIRAID
Minister for Foreign Affairs Minister for Foreign Affairs