Bab 5 PERBANDINGAN TAX TREATY DALAM MODEL OECD, UN, DAN MODEL INDONESIA

Bab 5 PERBANDINGAN TAX TREATY DALAM MODEL OECD, UN, DAN MODEL INDONESIA

UN

OECD

Model yang dikembangkan untuk memperjuangkan kepentingan negaranegara berkembang, sehingga prinsip sumber penghasilan tergambar dalam model ini.

Model yang dikembangkan oleh negara-negara Eropa Barat, prinsip yang digunakan adalah azas pengenaan pajak domisili.

Negara Indonesia dalam kebijakan di bidang persetujuan penghindaran pajak berganda atau P3B menggunakan campuran antara kedua model tersebut dan Undang-Undang Pajak Penghasilan. Menurut Rachmanto Surachmat, Indonesia menggunakan Model Indonesia yang dijadikan pijakan dalam perundingan P3B.1 Perjanjian perpajakan mula-mula dicetuskan pada tahun 1921 oleh Liga Bangsa-Bangsa. Model ini merupakan dasar dari model yang dibuat pada tahun 1928 yang dipakai oleh negara-negara yang kemudian tergabung dalam 1

Rachmanto Surahmat, Persetujuan Penghindaran Pajak Berganda, sebuah pengantar, PT. Gramedia, Hal.4

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BAB 5: Perbandingan Tax Treaty dalam Model OECD, UN, dan Model Indonesia

Organization For Economic Cooperation and Development (OECD) yang semula merupakan konvensi bilateral yang tergabung dalam The Council of the Organization for European Economic Cooperation (OEEC) dengan 70 anggota negara. Model ini kemudian disempurnakan dalam Model Mexico pada tahun 1943 dan Model London tahun 1946. Komite Fiskal dalam OECD kemudian membuat draft konvensi guna memecahkan permasalahan pajak ganda agar dapat diterima oleh semua anggota OECD, kemudian pada tahun 1963 dibuatlah laporan final dengan judul Draft Double Taxation Convention on Income and Capital yang diubah lagi pada tahun 1992, 1997, 2000, dan terakhir 2005. Kemudian untuk perjanjian tax treaty negara berkembang, dibuat oleh The Economic and Social Council of the United Nations, pada tahun 1967. Pada tahun 1980 dikembangkan lagi dan namanya berubah menjadi The Group of Experts yang terdiri dari 25 anggota negara, 10 negara maju dan 15 negara yang sedang berkembang. Kemudian diubah lagi pada tahun 1974 dan 1979. Pada tahun 1979 The Group of Expert me-review lagi draft United Nations Model Convention. Diubah lagi pada tahun 1995, 1997, 1998, 1999, 2000 dan terakhir 2005. Model Indonesia adalah model P3B yang merupakan pengembangan dari kedua model tersebut, yaitu UN dan OECD. 1. Model United Nations (UN) Chapter I SCOPE OF THE CONVENTION Article 1 PERSONS COVERED 1. This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED

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Perpajakan Internasional di Indonesia

1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are in particular: a) (in State A): ........................ b) (in State B): ...................... 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. To this effect, the competent authorities of the Contracting States shall notify each other of relevant changes made to their tax law. CHAPTER II DEFINITIONS Article 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: a. the term “person” includes an individual, a company and any other body of persons; b. the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; c. the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; d. the term “international traffic” means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

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e. the term “competent authority” means: (i) (In State A): ................ (ii) (In State B): ................ f. the term “national” means: (i) Any individual possessing the nationality of a Contracting State (ii) Any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State. 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. Article 4 RESIDENT 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax there in by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both.

Contracting States, then his status shall be determined as follows: a. he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only

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of the State with which his personal and economic relations are closer (centre of vital interests); b. if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; c. if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; d. if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated. Article 5 PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: (a) (b) (c) (d) (e) (f)

a place of management; a branch; an office; a factory; a workshop; a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. The term “permanent establishment” also encompasses: a. a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities last more than six months;

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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 if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any twelvemonth period. 4. Notwithstanding the preceding provisions of this article, the term “permanent establishment” shall be deemed not to include: a. the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; b. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e. the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f. the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -other than an agent of an independent status to whom paragraph 7 applies -- is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: a. has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed

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place of business a permanent establishment under the provisions of that paragraph; or b. has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. 6. Notwithstanding the preceding provisions of this article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. 7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph. 8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. Chapter III TAXATION OF INCOME 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.

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2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall also 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. Article 7 BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to (a) that permanent establishment; (b) sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or (c) other business activities carried on in that other State of the same or similar kind as those effected through that permanent establish 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.


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3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices. 4. In so far as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this article. 5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and and sufficient reason to the contrary. 6. Where profits include items of income which are dealt with separately in other articles of this Convention, then the provisions of those articles shall not be affected by the provisions of this article. (NOTE: The question of whether profits should be attributed to a permanent establishment by reason of the mere purchase by that permanent

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establishment of goods and merchandise for the enterprise was not resolved. It should therefore be settled in bilateral negotiations). Article 8 SHIPPING, INLAND WATERWAYS TRANSPORT AND AIR TRANSPORT Article 8 (alternative A) 1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 2. Profits from the operation of boats engaged in inland waterways transport shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated 3. If the place of effective management of a shipping enterprise or of an inland waterways transport enterprise is aboard a ship or a boat, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship or boat is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship or boat is a resident. 4.

The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Article 8 (alternative B)

1. Profits from the operation of aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 2. Profits from the operation of ships in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated unless the shipping activities arising from such operation in the other Contracting State are more than casual. If such activities are more than casual, such profits may be taxed in that other State. The profits to be taxed in that other State shall be determined on the basis of an appropriate allocation of the over-all net profits derived by the

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enterprise from its shipping operations. The tax computed in accordance with such allocation shall then be reduced by ___ per cent. (The percentage is to be established through bilateral negotiations). 3. Profits from the operation of boats engaged in inland waterways transport shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated 4. If the place of effective management of a shipping enterprise or of an inland waterways transport enterprise is aboard a ship or boat, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship or boat is situated, or if there is no such home harbour, in the Contracting State of which the operator of the ship or boat is a resident. 5. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Article 9 ASSOCIATED ENTERPRISES 1. Where: (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State -- and taxes accordingly -- profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the

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first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of the Convention and the competent authorities of the Contracting States shall, if necessary, consult each other. 3. The provisions of paragraph 2 shall not apply where judicial, administrative or other legal proceedings have resulted in a final ruling that by actions giving rise to an adjustment of profits under paragraph 1, one of the enterprises concerned is liable to penalty with respect to fraud, gross negligence or wilful default. 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. However, 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: (a) ___ per cent (the percentage is to be established through bilateral negotiations) of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent 3 of the capital of the company paying the dividends; (b) ___ per cent (the percentage is to be established through bilateral negotiations) of the gross amount of the dividends in all other cases. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. 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, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.


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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, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the 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. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except in so far as such dividends are paid to a resident of that other State or in so far as the 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 wholly or partly of profits or income arising in such other State.

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Article 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed ___ per cent (the percentage is to be established through bilateral negotiations) of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 3. The term “interest” as used in this article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this article. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with (a) such permanent establishment or fixed base, or with (b) business activities referred to in (c) of paragraph 1 of article 7. In such cases the provisions of article 7 or article 14, as the case may be, shall apply. 5. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 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

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amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Article 12 ROYALTIES 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed ___ per cent (the percentage is to be established through bilateral negotiations) of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 3. The term “royalties” as used in this article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with (a) such permanent establishment or fixed base, or with (b) business activities referred to in (c) of paragraph 1 of article 7. In such cases the provisions of article 7 or article 14, as the case may be, shall apply.

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5. Royalties shall be deemed to arise in a Contracting State when 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 a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6. Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the lastmentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Article 13 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in article 6 and situated in the other Contracting State may be taxed in that other State 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. 3. Gains from the alienation of ships or aircraft operated in international traffic, boats engaged in inland waterways transport or movable property pertaining to the operation of such ships, aircraft or boats, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

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4. Gains from the alienation of shares of the capital stock of a company, or of an interest in a partnership, trust or estate the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that State. In particular: (1) nothing contained in paragraph 4 shall apply to a company, partnership, trust or estate, other than a company engaged in the business of management of immovable properties, the property of which consists directly or indirectly principally of immovable property used by such company, partnership, trust or estate in its business activities; (2) for the purposes of this paragraph, “principally” in relation to ownership of immovable property means the value of such immovable property exceeding seventy five percent of the aggregate value of all assets owned by the company, partnership, trust or estate. 5. Gains from the alienation of shares other than those mentioned in paragraph 4 representing a participation of ___ percent (the percentage is to be established through bilateral negotiations) in a company which is a resident of a Contracting State may be taxed in that State. 6. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5 shall be taxable only in the Contracting State of which the alienator is a resident. Article 14 INDEPENDENT PERSONAL SERVICES 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State: (a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or (b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelvemonth period commencing or ending in the fiscal year concerned; in

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that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State. 2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. Article 15 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal 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. Notwithstanding the preceding provisions of this article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, or aboard a boat engaged in inland waterways transport, may be taxed in the Contracting State in which the place of effective management of the enterprise is situated. Article 16

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DIRECTORS’ FEES AND REMUNERATION OF TOP-LEVEL MANAGERIAL OFFICIALS 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 of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 ARTISTES AND SPORTSPERSONS 1. Notwithstanding the provisions of articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from their personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in their capacity as such accrues not to the entertainer or sportsperson themselves but to another person, that income may, notwithstanding the provisions of articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.

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Article 18 PENSIONS AND SOCIAL SECURITY PAYMENTS Article 18 (alternative A) 1. Subject to the provisions of paragraph 2 of article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political subdivision or a local authority thereof shall be taxable only in that State. Article 18 (alternative B) 1. 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 may be taxed in that State. 2. However, such pensions and other similar remuneration may also be taxed in the other Contracting State if the payment is made by a resident of that other State or a permanent establishment situated there in. 3.

Notwithstanding the provisions of paragraphs 1 and 2, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political subdivision or a local authority thereof shall be taxable only in that State. Article 19 GOVERNMENT SERVICE

1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who:

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(i)

is a national of that State; or

(ii) did not become a resident of that State solely 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 subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b)However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State. 3. The provisions of articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. Article 20 STUDENTS Payments which a student or business trainee or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sou rces outside that State. Article 21 OTHER INCOME 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing articles of this Convention shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal

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services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply. 3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing articles of this Convention and arising in the other Contracting State may also be taxed in that other State. Chapter IV TAXATION OF CAPITAL Article 22 CAPITAL 1. Capital represented by immovable property referred to in article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2. Capital represented by 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 by 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, may be taxed in that other State. 3. Capital represented by ships and aircraft operated in international traffic and by boats engaged in inland waterways transport, and by movable property pertaining to the operation of such ships, aircraft and boats, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. (The Group decided to leave to bilateral negotiations the question of the taxation of the capital represented by immovable property and movable property and of all other elements of capital of a resident of a Contracting State. Should the negotiating parties decide to include in the Convention an article on the taxation of capital,

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they will have to determine whether to use the wording of paragraph 4 as shown or wording that leaves taxation to the State in which the capital is located). Chapter V METHODS FOR THE ELIMINATION OF DOUBLE TAXATION Article 23 A EXEMPTION METHOD 1. Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State shall, subject to the provisions of paragraphs 2 and 3, exempt such income or capital from tax. 2. Where a resident of a Contracting State derives items of income which, in accordance with the provisions of articles 10, 11 and 12, may be taxed in the other Contracting State, the first-mentioned State shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in that other State. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from that other State. 3. Where in accordance with any provision of this Convention income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital. Article 23 B CREDIT METHOD 1

Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in that other State; and as a deduction from the tax on

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the capital of that resident, an amount equal to the capital tax paid in that other State. Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in that other State. 2

Where, in accordance with any provision of this Convention, income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital. Chapter VI SPECIAL PROVISIONS Article 24 NON-DISCRIMINATION

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. Stateless persons who are residents of a Contracting State shall not be subjected in either 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 the State concerned in the same circumstances, in particular with respect to residence, are or may be subjected. 3. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the

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other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 4. Except where the provisions of paragraph 1 of article 9, paragraph 6 of article 11, or paragraph 6 of article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. 6. The provisions of this article shall, notwithstanding the provisions of article 2, apply to taxes of every kind and description. 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 Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to

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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 this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 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 Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. 4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. The competent authorities, through consultations, shall develop appropriate bilateral procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this article. In addition, a competent authority may devise appropriate unilateral procedures, conditions, methods and techniques to facilitate the above-mentioned bilateral actions and the implementation of the mutual agreement procedure. 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 Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention, in so far as the taxation thereunder is not contrary to the Convention, in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State. However, if the information is originally regarded as secret in the transmitting State it 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 which are the subject of the Convention. Such persons or authorities shall use the information only for such purposes but may disclose the information in

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public court proceedings or in judicial decisions. The competent authorities shall, through consultation, develop appropriate conditions, methods and techniques concerning the matters in respect of which such exchanges of information shall be made, including, where appropriate, exchanges of information regarding tax avoidance. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: a. to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b. to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; c. to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (order public). Article 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreement. Chapter VII FINAL PROVISIONS Article 28 ENTRY INTO FORCE 1. This Convention shall be ratified and the instruments of ratification shall be exchanged ________________ at as soon as possible. 2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: (a)

(in State A): ………………

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(in State B): ……………… Article 29 TERMINATION

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year ________. In such event, the Convention shall cease to have effect: (a) (in State A): ........................ (b) (in State B): ........................ TERMINAL CLAUSE NOTE: The provisions relating to the entry into force and termination and the terminal clause concerning the signing of the Convention shall be drafted in accordance with the constitutional procedure of both Contracting States.

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2. Model Organization For Economic Cooperation and Development (OECD) CHAPTER I SCOPE OF THE CONVENTION Article 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are in particular: a) (in State A): ……………… b) (in State B): ……………… 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.

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CHAPTER II DEFINITIONS Article 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: a. the term “person” includes an individual, a company and any other body of persons; b. the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; c. the term “enterprise” applies to the carrying on of any business; d. the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; e. the term “international traffic” means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; f. the term “competent authority” means: i.

(in State A): ....................

ii. (in State B): .................... g. the term “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; h. the term “business” includes the performance of professional services and of other activities of an independent character. 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any

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meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. Article 4 RESIDENT 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof, This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein. 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 he deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated. Article 5

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PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: a) a place of management; b) a branch; c) an office, d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3.

A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.

4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: a) the use of facilities solely 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 solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.


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5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

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CHAPTER III TAXATION OF INCOME Article 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. Article 7 BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate

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enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. 4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. Article 8 SHIPPING, INLAND WATERWAYS TRANSPORT AND AIR TRANSPORT 1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 2. Profits from the operation of boats engaged in inland waterways transport shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

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3. If the place of effective management of a shipping enterprise or of an inland waterways transport enterprise is aboard a ship or boat, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship or boat is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship or boat is a resident. 4. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Article 9 ASSOCIATED ENTERPRISES 1. Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but. by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State -- and taxes accordingly -- profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.

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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. However, 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: a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends; b) 15 per cent of the gross amount of the dividends in all other cases. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. 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, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 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, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the

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holding in respect of which the dividends are paid is effectively connected with a permanent establishment 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 wholly or partly of profits or income arising in such other State. Article 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 3. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 5. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is home by such permanent establishment, then such interest shall be

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deemed to arise in the State in which the permanent establishment 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 interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Article 12 ROYALTIES 1.

Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.

2. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. 3. The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 4. Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payments shall

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remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Article 13 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State. 3. Gains from the alienation of ships or aircraft operated in international traffic, boats engaged in inland w aterways transport or movable property pertaining to the operation of such ships, aircraft or boats, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident. [Article 14 - INDEPENDENT PERSONAL SERVICES] [Deleted] Article 15 INCOME FROM EMPLOYMENT 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

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2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal 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 which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, or aboard a boat engaged in inland waterways transport, may be taxed in the Contracting State in which the place of effective management of the enterprise is situated. Article 16 DIRECTORS’ FEES 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 of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 ARTISTES AND SPORTSMEN 1. Notwithstanding the provisions of Articles 7 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or

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sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. Article 18 PENSIONS Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. Article 19 GOVERNMENT SERVICE 1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b)However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely 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 subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b)However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

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Article 20 STUDENTS Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. Article 21 OTHER INCOME 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. CHAPTER IV TAXATION OF CAPITAL Article 22 CAPITAL 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.

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2. Capital represented by 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 may be taxed in that other State. 3. Capital represented by ships and aircraft operated in international traffic and by boats engaged in inland waterways transport, and by movable property pertaining to the operation of such ships, aircraft and boats, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. CHAPTER V METHODS FOR ELIMINATION OF DOUBLE TAXATION Article 23 A EXEMPTION METHOD 1. Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State shall, subject to the provisions of paragraphs 2 and 3, exempt such income or capital from tax. 2. Where a resident of a Contracting State derives items of income which, in accordance with the provisions of Articles 10 and 11, may be taxed in the other Contracting State, the first-mentioned State shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in that other State. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from that other State. 3. Where in accordance with any provision of the Convention income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

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4. The provisions of paragraph 1 shall not apply to income derived or capital owned by a resident of a Contracting State where the other Contracting State applies the provisions of this Convention to exempt such income or capital from tax or applies the provisions of paragraph 2 of Article 10 or 11 to such income. Article 23 B CREDIT METHOD 1. Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State shall allow: a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in that other State; b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in that other State. Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in that other State. 2. Where in accordance with any provision of the Convention income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital. CHAPTER VI SPECIAL PROVISIONS Article 24 NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in Contracting State to any taxation or any requirement connected which is other or more burdensome than the taxation and requirements to which nationals of that other State in

the other therewith, connected the same

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circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. Stateless persons who are residents of a Contracting State shall not be subjected in either 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 the State concerned in the same circumstances, in particular with respect to residence, are or may be subjected. 3. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 4. Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11, or paragraph 4 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. 6. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.

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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 Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory 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 Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting State. 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 Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. 4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their

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political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in the first sentence. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. CHAPTER VII FINAL PROVISIONS Article 29

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ENTRY INTO FORCE 1. This Convention shall be ratified and the instruments of ratification shall be exchanged at ………… as soon as possible. 2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: a) (in State A): ……………… b)(in State B): ……………… Article 28 TERRITORIAL EXTENSION 1 1. This Convention may be extended, either in its entirety or with any necessary modifications [to any part of the territory of (State A) or of (State B) which is specifically excluded from the application of the Convention or], to any State or territory for whose international relations (State A) or (State B) is responsible, which imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures. 2. Unless otherwise agreed by both Contracting States, the termination of the Convention by one of them under Article 30 shall also terminate, in the manner provided for in that Article, the application of the Convention [to any part of the territory of (State A) or of (State B) or] to any State or territory to which it has been extended under this Article.1 The words between brackets are of relevance when, by special provision, a part of the territory of a Contracting State is excluded from the application of the Convention. Article 30 TERMINATION This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of

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any calendar year after the year ……. In such event, the Convention shall cease to have effect: a) (in State A): ……………… b) (in State B): ……………… 3. Model Indonesia CHAPTER I Article 1 PERSONS COVERED This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED 1. This Agreement shall apply to taxes on income imposed on behalf of each Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property. (a) in the case of Indonesia: the income tax. (hereinafter referred to as "Indonesian tax"); (b) in the case of .....................: 3. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws. CHAPTER II

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DEFINITIONS Article 3 GENERAL DEFINITIONS 1. For the purposes of this Agreement, unless the context otherwise requires: (a) i) the term "Indonesia" comprises the territory of the Republic of Indonesia as defined in its laws, and parts of the continental shelf and adjacent seas over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordance with International Law; ii) the term ...........................; (b) the term "person" includes an individual, a company and any other body of persons; (c) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; (d) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (e) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting (f) the term "competent authority" means: i) in the case of Indonesia: the Minister of Finance or his authorized representative; ii) in the case of .................: (g)the term "national" means: i) any individual possessing the nationality of a Contracting State; ii)any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State. 2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall unless the context otherwise

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requires, have the meaning which it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. Article 4 RESIDENT 1. For the purpose of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources. 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 of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the States shall settle the question by mutual agreement. Article 5 PERMANENT ESTABLISHMENT


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1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a warehouse or premises used as sales outlet; (g) a farm or plantation; (h) a mine, an oil or gas well, a quarry or any other place of extraction or exploration or exploitation of natural resources, drilling rig or working ship used for exploration or exploitation of natural resources. 3. The term "permanent establishment" likewise encompasses: a. building site, a 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 ........... 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 a connected project) within the country for a period or periods aggregating more than ......... within any twelve month period. 4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;

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(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information; (f) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (g) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (f), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom paragraph 7 applies is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State in respect of any activities which that person undertakes for the enterprise, if such a person: (a) has or habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or (b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or (c) manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise. 6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks

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situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. 7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. 8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

CHAPTER III TAXATION OF INCOME Article 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.

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3. The provisions of paragraph 1 shall also 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. Article 7 BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to (a) that permanent establishment; (b) sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or (c) other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking

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enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged, (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices. 4. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 5. 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 from sources within a Contracting State derived by an enterprise of the other Contracting State from the operation of ships in international traffic may be taxed in the first-mentioned State, but the tax imposed shall be reduced by an amount equal to 50 per cent thereof. 2. Profits from the operation of aircraft in international traffic shall be taxable only in the Contracting State of which the enterprise operating the aircraft is a resident. 3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Article 9 ASSOCIATED ENTERPRISES 1. Where

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(1) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (2) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprises and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of the Agreement and the competent authorities of the Contracting States shall, if necessary consult each other. 3. A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 2 after the expiry of the time limits provided in its tax laws. 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. However, 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 …… per cent of the gross amount of the dividends. This paragraph shall not affect

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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 or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 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, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the 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. Notwithstanding any other provisions of this Agreement where a company which is a resident of a Contracting State has a permanent establishment in the other Contracting State, the profits of the permanent establishment may be subjected to an additional tax in that other State in accordance with its law, but the additional tax so charged shall not exceed, .......... per cent of the amount of such profits after deducting therefrom income tax and other taxes on income imposed thereon in that other State. 6. The provision of paragraph 5 of this Article shall not affect the provision contained in any production sharing contract and relating to oil and gas sector concluded by the Government of Indonesia, its instrumentality, its relevant state oil and gas company or any other entity thereof with a person who is a resident of the other Contracting States. Article 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner

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of the interest is a resident of the other Contracting State, the tax so charged shall not exceed ….. per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the Government of the other Contracting State including local authorities thereof, a political subdivision, 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 firstmentioned State. 4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income assimilated to income from money lent under the taxation law of the States in which the income arises, including interest on deferred payment sales. 5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with a) such permanent establishment or fixed base, or with b) business activities referred to under c) of paragraph 1 of Article 7. In such case, the provisions of Article 7 or 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.


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

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Article 12 ROYALTIES 1. Royalties arising in a Contracting States and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed …… per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 3. The term "royalties" as used in this Article means payments, whether periodical or not, and in whatever form or name or nomenclature to the extent to which they are made as consideration for: (a) the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trademark or other like property or right; or (b) the use of, or the right to use, any industrial, commercial or scientific equipment; or (c) the supply of scientific, technical, industrial or commercial knowledge or information; or (d) the supply of any assistance that is ancillary and subsidiary to any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in sub-paragraph (b) or any such knowledge or information as is mentioned in sub-paragraph (c); or (e) the use of, or the right to use: i.

motion picture films; or

ii. films or video for use in connection with television; or iii. tapes for use in connection with radio broadcasting. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State

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independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with a) such permanent establishment or fixed base, or with b) business activities referred to under c) of paragraph 1 of Article 7. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or 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 a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. Article 13 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

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3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State. 4. Gains from the alienation of any property other than that referred to in the preceding paragraphs shall be taxable only in the Contracting State of which the alienator is a resident. Article l4 INDEPENDENT PERSONAL SERVICES 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate ........ days within any twelve month period. If he has such a fixed base or remains in that other State for the aforesaid period or periods, the income may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods. 2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, engineers, lawyers, dentists, architects, and accountants Article 15 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Articles l6, l8, l9, and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

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2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mention ed State, if: (a) the recipient is present in that other State for a period or periods not exceeding in the aggregate ...... days in any twelve-month period commencing or ending in the fiscal year concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other State; and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State. Article l6 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 any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. The remuneration which a person to whom paragraph 1 applies derived from the company in respect of the discharge of day-to-day functions of a managerial or technical nature may be taxed in a accordance with the provisions of Article 15. Article 17 ARTISTES AND ATHLETES 1. Notwithstanding the provisions of Articles l4 and l5, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

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2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, l4 and l5, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income derived from activities referred to in paragraph l performed under a cultural agreement or arrangement between the Contracting States shall be exempt from tax in the Contracting State in which the activities are exercised if the visit to that State is wholly or substantially supported by funds of one or both of the Contracting States, a local authority or public institution thereof Article 18 PENSIONS AND ANNUITIES 1. Subject to the provisions of paragraphs 2 of Article l9, any pensions or other similar remuneration paid to a resident of one of the Contracting States from a source in the other Contracting State in consideration of past employment or services in that other Contracting State and any annuity paid to such a resident from such a source may be taxed in that other State. 2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. Article 19 GOVERNMENT SERVICE 1.(a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State, or a political subdivision, or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a residen t of that State who:

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i.) is a national of that State; or ii.) ii)did not become a resident of that State solely 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 subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State. 3. The provisions of Articles 15, 16, and 18 shall apply to salaries, wages and other similar remuneration and to pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. Article 20 TEACHERS AND RESEARCHERS An individual who is immediately before visiting a Contracting State a resident of the other Contracting State and who, at the invitation of the Government of the first-mentioned Contracting State or of a University, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official programme of cultural exchange, is present in that Contracting State for a period not exceeding two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempt from tax in that Contracting State on his remuneration for such activity, provided that payment of such remuneration is derived by him from outside that Contracting State.

Article 21 STUDENTS AND TRAINEES 1. Payments which a student or business trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first mentioned Contracting State solely for the

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purpose of his education or training received for the purpose of his maintenance, education or training shall not be taxed in that Contracting State, provided that such payments arise from sources outside that Contracting State 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or business trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemption, reliefs or reductions in respect of taxes available to residents of the Contracting State which he is visiting. Article 22 OTHER INCOME Items of income of a resident of a Contracting State, wherever arising, not dealt with on the foregoing Articles of this Agreement, other than income in the form of lotteries, prizes shall be taxable in that State. CHAPTER IV SPECIAL PROVISIONS Article 23 METHOD FOR ELIMINATION OF DOUBLE TAXATION Where a resident of a Contracting State derives income from the other Contracting State, the amount of tax on that income payable in that other Contracting State in accordance with the provisions of this Agreement, may be credited against the tax levied in the first-mentioned Contracting State imposed on that resident. The amount of credit, however, shall not exceed the amount of the tax on the first-mentioned Contracting State on that income computed in accordance with its taxation laws and regulations. Article 24 NON-DISCRIMINATION

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1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 3. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. 4. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12 apply, interest, royalty and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. 5. In this Article the term "taxation" means taxes which are the subject of this Agreement. Article 25 MUTUAL AGREEMENT PROCEDURE 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if

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his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory 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 this Agreement. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement. 4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. The competent authorities, through consultations, shall develop appropriate bilateral procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this Article. Article 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement, insofar as the taxation thereunder is not contrary to this Agreement, in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State. However, if the information is originally regarded as secret in the transmitting State it shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement. Such persons or authorities shall use the

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information only for such purposes but may disclose the information in public court proceedings, or in judicial decisions. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

CHAPTER V FINAL PROVISIONS Article 28 ENTRY INTO FORCE This Agreement shall enter into force on the later of the dates on which the respective Governments notify each other in writing through diplomatic channels, that the formalities constitutionally required in their respective

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Contracting States for the entry into force of this Agreement have been complied with. This Agreement shall have effect: (a) in respect of tax withheld at the source to income derived on or after 1st of January in the year next following that in which the Agreement enters into force; and (b) in respect of other taxes on income, for taxable years beginning on or after 1st of 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 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 respect of tax withheld at source to income derived on or after 1st of January in the year next following that in which the notice of termination is given; (b) in respect of other taxes on income, for taxable years beginning on or after 1st of January in the year next following that in which the notice of termination is given.

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4. Perbandingan Perjanjian Penghindaran Pajak Berganda antara Model OECD (Organization For Economic Cooperation and Development), Model UN (United Nations) dan Model Indonesia. Pasal 1 tentang Orang yang tercakup dalam persetujuan (Persons covered) UN

OECD

This convention shall apply to This convention shall apply to persons who are residents of one or persons who are residents of one or both of the constracting states. both of the constracting states. Terjemahan Persetujuan ini berlaku terhadap orang-orang dan badan-badan yang merupakan penduduk salah satu atau kedua negara yang terikat persetujuan. Meskipun tertulis persons yang seakan hanya seseorang, namun jika seseorang tersebut memiliki badan usaha maka juga terikat atas perjanjian ini. Baik UN maupun OECD model, tidak ada perbedaan, sedangkan model Indonesia, mengganti istilah convention dengan agreement. Istilah agreement digunakan karena sesuai pengertian bahwa P3B bukanlah perjanjian namun persetujuan. Kata persetujuan lebih mengikat dan dilandasi oleh kesepakatan kedua belah pihak dan memiliki kedudukan yang setara dan tidak memberatkan kedua belah pihak. Pasal 2 tentang Pajak-pajak Covered). UN

yang tercakup dalam persetujuan (Taxes OECD

1. This convention shall apply to 1). This convention shall apply to taxes on income and on capital taxes on income and on capital imposed on behalf of a imposed on behalf of a constracting state or of its political constracting state or of its political subdivisions or local authorities, subdivisions or local authorities, irrespective of the manner in irrespective of the manner in which they are levied. which they are levied. 2. There shall be regarded as taxes 2). There shall be regarded as taxes on income and on capital all taxes on income and on capital all taxes imposed on total income, on total imposed on total income, on total capital, or on elements of income capital, or on elements of income

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or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

3. The existing taxes to which the 3). The existing taxes to which the convention shall apply are in convention shall apply are in particular: particular: a. (in State ……………………..

A):

a. (in State ……………………..

A):

b. (In State ……………………..

B):

b. (In State ……………………..

B):

4. The convention shall aplly also to 4). The convention shall aplly also to any identical or substantially any identical or substantially similar taxes which are imposed similar taxes which are imposed after date of signature of the after date of signature of the convention in addition to, or in convention in addition to, or in place of, the existing taxes. The place of, the existing taxes. The competent authorities of the competent authorities of the Constracting State shall notify Constracting State shall notify each other of any significant each other of any significant changes made to their tax law. changes that have been made in their taxation laws.

Terjemahan Pasal 2 Tax Treaty, UN model 1. Persetujuan ini berlaku terhadap pajak-pajak atas penghasilan yang dikenai oleh masing-masing negara atau bagian ketatanegaraan atau pemerintah daerahnya, tanpa memperhatikan cara pemungutan pajak-pajak tersebut. 2. Dianggap sebagai pajak-pajak atas penghasilan dan pajak kekayaan adalah semua pajak yang dikenakan atas seluruh penghasilan atau kekayaan, atau elemen-elemen dari penghasilan atau kekayaan, termasuk pajak atas keuntungan yang diperoleh dari pemindahtanganan harta bergerak atau


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harta tidak bergerak dan pajak-pajak atas jumlah gaji atau upah yang dibayar oleh perusahaan, dan juga pajak atas kenaikan nilai kekayaan. 3. Persetujuan ini akan diterapkan pada pajak-pajak yang berlaku sekarang khususnya: a) di negara A: …………………. b) di negara B: ………………………. 4. Persetujuan ini berlaku pula terhadap setiap pajak yang serupa atau pada hakekatnya sama yang dikenakan pajak setelah tanggal penandatanganan persetujuan ini sebagai tambahan terhadap, atau sebagai pengganti dari, pajak-pajak yang ada dalam perjanjian ini. Pejabat-pejabat yang berwenang dari kedua negara akan saling memberitahukan satu sama lain mengenai setiap perubahan penting yang terjadi dalam perundangundangan pajak masing-masing. Penjelasan Pasal 2 Tax Treaty: 1. Pada ayat 1 menjelaskan bahwa pemungutan pajak dapat dilakukan oleh pemerintah pusat atau pemerintah daerah atau negara bagian. 2. Pada ayat 2 menjelaskan pengenaan pajak dikenakan atas penghasilan dan kekayaan termasuk unsur-unsur yang terkait. Undang-undang Pajak Penghasilan di negara Indonesia dalam pasal 4 ayat 1 telah mengenakan atas semua penghasilan dan kekayaan. 3. Pada ayat 4 menjelaskan bahwa isi perjanjian P3B disamping yang telah ditandatangani dalam persetujuan, bilamana terdapat tambahan, atau penggantinya. Pejabat yang memiliki kewenangan di kedua negara wajib memberitahukan perubahan yang terjadi. Perbedaan UN, OECD, dan Indonesia Model: 1. Baik UN, OECD maupun Indonesia model, pada umumnya tidak ada perbedaan. 2. Model Indonesia mengganti istilah convention dengan agreement. 3. Model Indonesia pengenaan pajak hanya atas pajak penghasilan dan semua pajak yang dikenakan atas seluruh penghasilan, atau unsur dari penghasilan termasuk pajak atas keuntungan dari pemindahtanganan harta bergerak atau harta tidak bergerak.

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4. negara Indonesia memang tidak mengenakan pajak atas kekayaan, namun jika terdapat tambahan kekayaan neto lainnya sesuai pasal 4 ayat 1 huruf o Undang-undang PPh juga merupakan obyek pajak. Pasal 3 tentang Istilah Umum (General Definitions) 1. For the purposes of this convention, unless the context otherwise requires: UN

OECD

a) The term “person” includes an a) The term “person” includes an individual, a company and any individual, a company and any other body of persons; other body of persons; b) The term “company” means any b) The term “company” means any body corporate or any entity that body corporate or any entity that is treated as a body corporate for is treated as a body corporate for tax purposes; tax purposes; c) The term “enterprise” applies to the carrying on of any business. c) The term “enterprise of d) The term “enterprise of a Contracting State” and “enterprise Contracting State” and “enterprise of the other contracting state” of the other contracting state” mean respectively an enterprise mean respectively an enterprise carried on by resident of a carried on by resident of a constracting state and an constracting state and an enterprise carried on by a resident enterprise carried on by a resident of the other constracting state. of the other constracting state. d) The term “international traffic’ e) The term “international traffic’ means any transport by ship or means any transport by ship or aircraft operated by an enterprise aircraft operated by an enterprise that has its place of effective that has its place of effective management in a constracting management in a constracting state, except when the ship or state, except when the ship or aircraft is operated solely between aircraft is operated solely between place in the other constracting place in the other constracting state state e) The term “competent authority f) The term “competent authority means; means;

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a. (in State ……………………..

A):

a. (in State ……………………..

A):

b. (In State ……………………..

B):

b. (In State ……………………..

B):

f) The term “national”

g) The term “national”

(i) any individual prossessing the nationality of a constracting state

i) any individual prossessing the nationality of a constracting state

(ii) Any legal person, partnership or association deriving its status as such form the laws in force in a constracting state.

ii) Any legal person, partnership or association deriving its status as such form the laws in force in a constracting state. h) The term “business” includes the performance of profesional services and of other activities of an independent character.

Terjemahan Pasal 3 ayat 1 Tax Treaty UN model adalah sebagai berikut: Untuk tujuan persetujuan ini, kecuali jika dari hubungan kalimatnya harus diartikan lain, yang dimaksud dengan: 1. istilah “person” meliputi orang pribadi, perseroan dan setiap badan lainnya dari person; 2. istilah ”company” berarti setiap badan usaha atau setiap kesatuan yang terlibat dalam persetujuan sebagai sebuah badan usaha untuk tujuan perpajakan; 3. istilah ”perusahaan dari suatu negara pihak pada persetujuan dan perusahaan dari suatu pihak pada persetujuan lainnya” berarti suatu perusahaan yang dijalankan oleh penduduk suatu negara yang terlibat dalam persetujuan dan suatu perusahaan yang dijalankan oleh penduduk suatu negara lainnya yang terlibat dalam persetujuan; 4. istilah ”lalu lintas internasional” berarti setiap pengangkutan oleh kapal laut atau pesawat udara yang dioperasikan oleh perusahaan yang

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menempatkan efektif manajemennya di suatu negara pihak pada persetujuan (domisili), kecuali jika kapal laut atau pesawat udara itu semata-mata dioperasikan antara tempat-tempat yang berada di negara pihak pada persetujuan lainnya; 5. Istilah pejabat yang berwenang berarti: a). di negara A: …………………. b). di negara B: ………………………. 6. Istilah warga negara berarti: a. Setiap individu yang memiliki kewarganegaraan dari salah satu negara yang terlibat pada persetujuan b. Setiap badan hukum, persekutuan atau asosiasi yang memperoleh statusnya karena undang-undang yang berlaku pada negara yang terlibat dalam persetujuan. Penjelasan Pasal 3 ayat 1 Tax Treaty: 1. Setiap penduduk atau badan usaha yang dimiliki oleh penduduk yang negaranya terlibat dalam persetujuan penghindaran pajak berganda, secara otomatis berlaku pasal-pasal yang telah disepakati dalam perjanjian. 2. Perusahaan dalam persetujuan ini adalah semua jenis usaha, termasuk jasa profesional atau pekerjaan bebas. Perbedaan UN, OECD dan Indonesia Model: 1. Baik UN, OECD maupun Indonesia model, pada umumnya tidak ada perbedaan. 2. Pada Pasal 3 ayat 1, Model Indonesia menambahkan istilah Indonesia, yaitu suatu wilayah teritorial dari Republik Indonesia sebagaimana ditentukan dalam hukumnya, dan bagian dari landasan kontimental dan laut yang berbatasan dengan Republik Indonesia yang mempunyai kedaulatan, hak kedaulatan atau jurisdiksi menurut hukum internasional. 3. Pada Pasal 3 ayat 1 huruf e, istilah lalu lintas internasional menurut model Indonesia adalah jasa angkutan oleh kapal atau pesawat udara yang dioperasikan oleh sebuah perusahaan yang di negara yang terikat persetujuan, kecuali jika kapal laut atau pesawat udara itu semata-mata dioperasikan antara tempat-tempat yang berada di negara pihak pada persetujuan lainnya.

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4. Sedangkan OECD Model, menambahkan istilah perusahaan dan istilah usaha, Istilah ”perusahaan” yang melakukan kegiatan dalam berbagai usaha. Sedangkan Istilah usaha Termasuk jasa-jasa profesional dan kegiatan lainnya dari suatu pekerjaan bebas.

UN

OECD

2. As regard the application of the 2. As regard the application of the convention at any time by a convention at any time by a constracting state, any term not constracting state, any term not defined therein shall, unless the defined therein shall, unless the context otherwise requires, context otherwise requires, havethe meaning that it has at that havethe meaning that it has at that time under the law of that state for time under the law of that state for the purpose of the taxes to which the purpose of the taxes to which the convention applies, any the convention applies, any meaning under the applicable tax meaning under the applicable tax laws of that state prevailing over a laws of that state prevailing over a meaning given to the term under meaning given to the term under other laws of that state. other laws of that state.

Terjemahan Pasal 3 ayat 2 Tax Treaty model adalah sebagai berikut: Dalam penerapan persetujuan ini oleh suatu negara yang terlibat dalam persetujuan, setiap istilah yang tidak dirumuskan, kecuali jika dari hubungan kalimatnya harus diartikan lain, akan diartikan menurut perundang-undangan pajak dari negara yang terlibat dalam persetujuan yang berlaku pada saat itu. Dan bila istilah yang sama diberikan oleh undang-undang lain di negara tersebut maka yang berlaku adalah arti yang ada di dalam undang-undang perpajakan.

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Penjelasan Pasal 3 ayat 2 Tax Treaty Bilamana terdapat istilah yang tidak dirumuskan dalam perjanjian ini, sehingga dapat diartikan lain, maka harus diartikan menurut Undang-undang perpajakan di negara sumber penghasilan, bila istilahnya sama namun mengandung arti yang berbeda antara Undang-undang perpajakan dengan undang-undang lainnya, maka yang dipakai arti sesuai undang-undang perpajakan. Perbedaan UN, OECD dan Indonesia Model: Baik UN, OECD maupun Indonesia model, pada ayat ini tidak ada perbedaan. Pasal 4 tentang Resident (Penduduk) UN

OECD

1. for the purposes of this convention, the term “resident of a contracting state” means any person who, under the laws of that state, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that state and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that state in respect only of income from sources in that state or capital situated therein.

1. for the purposes of this convention, the term “resident of a contracting state” means any person who, under the laws of that state, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that state and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that state in respect only of income from sources in that state or capital situated therein.

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

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


which he has a permanent home available to him; if he has a permanent home available to him in booth state, he shall be deemed to be a resident only of the state with which his personal and economic relations are closer (centre of vital interests); b)if the state in which he has centre of vital interests cannot be determined, or if he has not a permanent home available to him in either state, he shall be deemed to be a resident only of the state in which he has an habitual abode; c) in he has an habitual abode in both state or in neither of them, he shall be deemed to be a resident only of the state of which he is a national; d)if he is a national of booth states or of neither of them, the competent authorities of the contracting states shall the question by mutual agreement. 3. Where by reason of provisions of paragraph 1 a person other than an individual is a resident of both contracting states, then it shall be deemed to be a resident only of the state in which its place of effective management is situated.

167 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 booth state, he shall be deemed to be a resident only of the state with which his personal and economic relations are closer (centre of vital interests); b) if the state in which he has centre of vital interests cannot be determined, or if he has not a permanent home available to him in either state, he shall be deemed to be a resident only of the state in which he has an habitual abode; c) in he has an habitual abode in both state or in neither of them, he shall be deemed to be a resident only of the state of which he is a national; d) if he is a national of booth states or of neither of them, the competent authorities of the contracting states shall the question by mutual agreement. 3. Where by reason of provisions of paragraph 1 a person other than an individual is a resident of both contracting states, then it shall be deemed to be a resident only of the state in which its place of effective management is situated.

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Terjemahan Pasal 4 ayat 1 Tax Treaty model adalah sebagai berikut: Untuk kepentingan persetujuan ini istilah “penduduk dari negara yang mengadakan persetujuan” berarti setiap orang atau badan yang, menurut perundang-undangan negara tersebut, dapat dikenai pajak di negara itu berdasarkan domisilinya, tempat kediamannya, tempat kedudukan manajemennya atau dasar lainnya yang sifatnya serupa. Terjemahan Pasal 4 ayat 2 Tax Treaty model adalah sebagai berikut: Jika berdasarkan ketentuan-ketentuan pada ayat 1 seseorang menjadi penduduk di kedua negara, statusnya ditentukan sebagai berikut: a) ia akan dianggap sebagai penduduk negara dimana ia mempunyai tempat tinggal tetap yang tersedia baginya; apabila ia mempunyai tempat tinggal tetap yang tersedia di kedua negara, ia akan dianggap sebagai penduduk negara dimana terdapat hubungan-hubungan pribadi dan ekonomi yang lebih erat (pusat kepentingan-kepentingan pokok); b) jika negara dimana pusat kepentingan-kepentingan pokoknya tidak dapat ditentukan, atau jika ia tidak mempunyai tempat tinggal tetap yang tersedia baginya di salah satu negara, ia akan dianggap sebagai penduduk negara dimana ia biasanya berada; c) jika ia mempunyai tempat yang biasanya ditinggali di kedua negara atau sama sekali tidak mempunyainya di kedua negara, ia kan dianggap sebagai penduduk negara dimana ia menjadi warga negara; d) jika ia menjadi warga negara di kedua negara atau bukan warga negara dari kedua negara tersebut, pejabat-pejabat yang berwenang dari kedua negara akan menyelesaikan masalah tersebut berdasarkan persetujuan bersama; Terjemahan Pasal 4 ayat 3 Tax Treaty model adalah sebagai berikut: Apabila berdasarkan ketentuan pada pasal 4 ayat 1, suatu badan mempunyai tempat kedudukan di kedua negara, ia akan dianggap sebagai penduduk dimana kedudukan dari manajemen yang sebenarnya berada. Penjelasan Pasal 4 ayat 1 Tax Treaty adalah sebagai berikut: Dalam Pasal 4 ayat 1, bahwa penghasilan dikenakan berdasarkan azas domisili, hal ini mengingat adanya negara yang memberikan sumber penghasilan juga mengenakan pajak dan negara domisili juga mengenakan pajak oleh karena itu terdapat kalimat dapat, karena kedua negara yang terlibat dalam perjanjian mengenakan pajak.

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Untuk menghindari pemajakan ganda, maka negara sumber memotong pajak dan diperhitungkan kembali penghasilan dan pajak yang dibayar dinegara domisili. Penjelasan Pasal 4 ayat 2 Tax Treaty adalah sebagai berikut: Seseorang yang memiliki Penduduk di kedua negara, dalam rangka perpajakan ditentukan sebagai berikut: 1) hubungan pribadi dan ekonomi yang paling kuat ada di negara mana; 2) dimana penduduk itu biasanya berada; 3) warga negara (kewarganegaraan); 4) jika ke-3 hal tersebut diatas tidak bisa ditangani, maka ditentukan pejabat yang berwenang dari kedua negara dengan persetujuan bersama. Penjelasan Pasal 4 ayat 3 Tax Treaty adalah sebagai berikut: Badan hukum yang memiliki Penduduk di kedua negara, dalam penentuan pemajakannya Tergantung manajemen perusahaan berada di negara mana. Perbedaan UN, OECD dan Indonesia Model: 1. Model UN, menambah kalimat place of incorporation, yaitu tempat perusahaannya. Sedangkan untuk Pasal 4 dan ayat lainnya antara model UN dan OECD tidak ada perubahan. 2. Model Indonesia mengganti istilah convention dengan agreement. 3. Model Indonsia tidak menggunakan Pasal 4 ayat 2 huruf d.

Pasal 5 Permanent Establishment (Bentuk Usaha Tetap) UN

OECD

1. For the purposes of this 1. For the purposes of this convention, the term “permanent convention, the term “permanent establishment” means a fixed establishment” means a fixed place of business through which place of business through which

170 the business of an enterprise is wholly or partly carried on.


the business of an enterprise is wholly or partly carried on.

2. The term “permanent 2. The term “permanent establishment” includes especially: establishment” includes especially: a) a place of management; a) a place of management; b) a branch; b) a branch; c) an office; c) an office; d) a factory; d) a factory; e) a workshop, and e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of f) a mine, an oil or gas well, a extraction of natural resources. quarry or any other place of extraction of natural resources. 3. The term “permanent 3. A building site or conduction or establishment” also installation project constitutes a encompasses: permanent establishment only if it lasts more than twelve months. a). A building site or conduction, assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities lasts more than six 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 if activities of that nature continue (for the same or a connected project) within a constracting state for a period or periods aggregating more than six


171

months within any twelve month period. 4. Notwithstanding the preceding 4. Notwithstanding the preceding provisions of this article, the term provisions of this article, the term ”permanent establishment” shall ”permanent establishment” shall be deemed not to include: be deemed not to include: a) the use of facilities solely for a) the use of facilities solely for the the purpose of storage, display purpose of storage, display or or delivery of goods or delivery of goods or merchandise belonging to the merchandise belonging to the enterprise; enterprise; b) the maintenance of a stock of b)the maintenance of a stock of goods or merchandise goods or merchandise belonging to the enterprise belonging to the enterprise solely for the purpose of solely for the purpose of storage, display or delivery; storage, or display. c) the maintenance of a stock of c) the maintenance of a stock of goods or merchandise goods or merchandise belonging to the enterprise belonging to the enterprise solely for purpose of solely for purpose of processing by another processing by another enterprise; enterprise; d) the maintenance of a fixed d)the maintenance of a fixed place place of business solely for the of business solely for the purpose of purchasing goods or purpose of purchasing goods merchandise or of collecting or merchandise or of collecting information, for the enterprise; information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any

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

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combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person—other than an agent of 5. Notwithstanding the provisions of an independent status to whom paragraphs 1 and 2, where a paragraph 7 applies—is acting person—other than an agent of an on behalf of an enterprise of the independent status to whom other constracting state, that paragraph 6 applies—is acting on enterprise shall be deemed to behalf of an enterprise and has, have a permanent establishment and habitually exercises, in a in the first mentioned constracting state an authority to constracting state, that enterprise conclude contracts in the name of shall be deemed to have a the enterprise, that enterprise permanent establishment in the shall be deemed to have a first mentioned constracting state permanent establishment in that in respect of any activities which state in respect of any activities that person undertakes for the which that person undertakes for enterprise, if such a person: the enterprise, unless the activities of such person are a) has, and habitually exercises, in limited to those mentioned in a constracting state an paragraph 4 which, if exercised authority to conclude contracts through a fixed place of business, in the name of the enterprise, would not make this fixed place that enterprise shall be deemed of business a permanent to have a permanent establishment under the establishment in that state in provisions of that paragraph. respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a


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fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph or b)Has No Such authority, but habitually maintains in the first mentioned state a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. 6. Notwithstanding the preceding prvisions of this article, an insurance, be deemed to have a permanent establishment in the other constracting state if it collects premiums in the territory of that other state or insures risk situated there in through a person other than an agent of an independent status to whom paragraph 7 applies. 7.

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

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course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and that agent in their commercial and financial relations which differ from those which would have been made between independent enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. 8. The fact that a company which is a resident of a contracting state controls or is controlled by a 7. The fact that a company which is company which is a resident of the a resident of a contracting state other contracting state, or which controls or is controlled by a carries on business in that other company which is a resident of state (whether through a the other contracting state, or permanent establishment or which carries on business in that otherwise), shall not of itself other state (whether through a constitute either company a permanent establishment or permanent establishment of the otherwise), shall not of itself other. constitute either company a permanent establishment of the other.

Terjemahan Pasal 5 Tax Treaty UN model adalah sebagai berikut: 1. Untuk tujuan perjanjian ini, istilah Bentuk Usaha Tetap, berarti suatu tempat usaha tertentu dimana seluruh atau sebagian usaha suatu perusahaan dijalankan.


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2. Istilah " Bentuk Usaha Tetap" terutama meliputi: a. b. c. d. e. f.

suatu tempat kedudukan manajemen; suatu cabang; suatu kantor; suatu pabrik; suatu tempat kerja; suatu pertambangan, suatu sumur minyak atau gas, suatu tempat penggalian atau tempat lainnya untuk pengambilan sumber kekayaan alam. 3. Istilah "pendirian tetap" juga mencakup: a) bangunan, konstruksi, proyek perakitan atau instalasi atau kegiatan pengawasan yang ada hubungannya dengan proyek tersebut, asalkan bangunan dan konstruksi serta kegiatan pengawasannya berlangsung selama lebih 6 bulan; b) pemberian Jasa, termasuk jasa konsultan yang diberikan oleh suatu perusahaan melalui karyawannya atau orang lain yang dipekerjakan oleh perusahaan untuk keperluan tersebut, sepanjang kegiatan itu berlangsung untuk proyek yang sama, atau yang berkaitan, di negara tersebut selama lebih dari 6 bulan dalam kurun waktu dua belas bulan. 4. Istilah "pendirian tetap" tidak dianggap termasuk: 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 atau dipamerkan; c) pengurusan suatu persediaan barang-barang atau barang dagangan milik perusahaan semata-mata dengan maksud untuk diolah oleh perusahaan lain; d) pengurusan suatu tempat tertentu semata-mata dengan maksud untuk pembelian barang-barang atau barang dagangan atau untuk mengumpulkan keterangan bagi keperluan perusahaan; e) pengurusan suatu tempat tertentu semata-mata dengan maksud untuk kegiatan-kegiatan yang bersifat persiapan atau penunjang bagi perusahaan;

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f) pengurusan suatu tempat usaha tertentu semata-mata dengan maksud untuk setiap kegiatan-kegiatan gabungan dari yang disebut dalam subayat (a) sampai (e), asal saja keseluruhan kegiatan di tempat usaha tertentu itu bersifat persiapan atau penunjang. 5. Menyimpang dari ketentuan-ketentuan yang diatur dalam pasal ayat 1 dan 2, adalah Orang atau badan disuatu negara (kecuali agen yang berdiri sendiri, dimana ketentuan ayat 7 berlaku) yang bertindak untuk kepentingan suatu perusahaan dari negara lain, maka perusahaan itu akan dianggap memiliki pendirian tetap di negara itu sehubungan dengan kegiatan-kegiatan yang dilakukan untuk perusahaan tersebut, apabila: a. orang atau badan untuk memiliki kuasa untuk menandatangani kontrak atas nama perusahaan tersebut, kecuali bila kegiatan-kegiatan yang dilakukan terbatas pada yang disebut dalam ayat 4, yang meskipun dilakukan melalui suatu tempat usaha tetap, tempat tersebut bukan merupakan BUT sesuai dengan ketentuan tersebut; atau b. tidak memiliki kuasa seperti itu, tetapi ia mempunyai kebiasaan menyimpan persediaan barang-barang atau barang dagangan kepunyaan dan secara teratur menyerahkan barang-barang tersebut atas nama perusahaan yang diwakilinya. 6. Menyimpang dari ketentuan-ketentuan yang diatur dalam pasal ini, suatu perusahaan asuransi di salah satu negara pada persetujuan, kecuali yang berkenaan dengan reasuransi, akan dianggap mempunyai BUT di negara lainnya apabila perusahaan tersebut memungut premi di negara domisili atau menanggung resiko yang terjadi di negara itu melalui seorang pegawai atau perwakilan yang bukan merupakan agen yang berdiri sendiri dalam arti menurut ayat 7. 7. Sebuah perusahaan dari satu negara pihak pada persetujuan tidak akan dianggap mempunyai suatu BUT di negara pihak pada persetujuan lainnya semata-mata karena perusahaan itu menjalankan usaha di negara lain tersebut melalui makelar, komisioner umum atau agen lainnya yang berdiri sendiri, sepanjang mereka bertindak dalam rangka usahanya yang lazim. Walaupun demikian, bilamana kegiatan agen seluruhnya atau hampir seluruhnya dilakukan atas nama perusahaan itu, ia tidak akan dianggap sebagai agen yang berdiri sendiri dalam pengertian ayat ini. 8. Jika sebuah perusahaan yang merupakan penduduk salah satu negara pada pihak persetujuan menguasai sebuah perusahaan atau dikuasai oleh suatu perusahaan penduduk negara lainnya pihak pada persetujuan, atau


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menjalankan usaha di negara lainnya itu baik melalui suatu Bentuk Usaha Tetap ataupun dengan cara lain, hal itu tidak dengan sendirinya akan berakibat bahwa salah satu dari perusahaan itu merupakan Bentuk Usaha Tetap dari yang lainnya. Penjelasan: 1. Pasal 5 ayat 1 Tax Treaty model adalah sebagai berikut: Dengan demikian BUT memiliki karakteristik sebagai berikut: yaitu adanya tempat usaha berupa gedung atau pabrik dll., tempatnya bersifat tetap dan dalam menjalankan usahanya melalui tempat yang tetap tersebut. 2. Pasal 5 ayat 2 dan 3 Tax Treaty model adalah sebagai berikut: BUT merupakan cabang perusahaan, atau tempat kedudukan manajemen, kantor, pabrik, tempat kerja atau suatu hak penambangan dan kekayaan alam lainnya. Dalam pengertian ini juga termasuk proyek pembuatan gedung atau konstruksi yang dilakukan dan melewati tes waktu yang ditentukan dalam Undang-undang di negara domisili, di Indonesia diatur dalam Pasal 2 ayat 5 bahwa untuk dianggap BUT, apabila mereka melakukan kegiatan di Indonesia lebih dari 183 hari dalam jangka waktu 12 bulan, sedangkan untuk pemberian jasa, waktu tes yang diberikan untuk menjadi BUT apabila jasa yang diberikan lebih dari 60 hari dalam jangka waktu 12 bulan. 3. Pasal 5 ayat 4 Tax Treaty model adalah sebagai berikut: Penggunaan fasilitas-fasilitas semata-mata dengan maksud untuk menyimpan atau memamerkan barang-barang atau barang dagangan milik perusahaan, atau untuk diolah oleh perusahaan lain, atau untuk kegiatan yang bersifat persiapan atau penunjang tidak dianggap BUT, karena Subjek Pajak tersebut belum melakukan kegiatan usaha sebagaimana dimaksud dalam Pasal 2 ayat 5 UU PPh. Perusahaan yang menjalankan kegiatan persiapan atau penunjang tentu belum memiliki hasil atau keuntungan di negara domisili, oleh karena itu wajar sekali jika belum dianggap sebagai BUT, untuk dapat dianggap sebagai subjek pajak kalau mereka telah mendirikan usaha dan berniat memperoleh penghasilan dari negara sumber. 4. Penjelasan Pasal 5 ayat 5 Tax Treaty model adalah sebagai berikut: Orang atau Badan yang bertindak atas nama perusahaan dari negara lain dapat dianggap sebagai BUT, hal ini dapat dibuktikan dengan surat kuasa

178


untuk menandatangani kontrak atau tanpa surat kuasa namun dapat menyerahkan barang-barang dari perusahaan yang diwakilinya. Namun jika hanya menyimpan atau memamerkan barang-barang atau barang dagangan milik perusahaan, atau untuk diolah oleh perusahaan lain, atau untuk kegiatan yang bersifat persiapan atau penunjang tidak dianggap BUT termasuk jika menjadi agen yang berdiri sendiri tanpa ada pengaruh dari perusahaan pusat. 5. Penjelasan Pasal 5 ayat 6 Tax Treaty model adalah sebagai berikut: Untuk dikenakan pajak atas laba BUT, maka perusahaan asuransi tersebut harus memenuhi sebagai berikut: a. Bukan agen yang berdiri bebas (independent), agen bebas tidak dikenakan pajak pada negara sumber, karena hanya bersifat promosi atau dalam rangka pemasaran. b. Ada karyawan tetap di negara sumber penghasilan. c. Memungut Premi di negara sumber penghasilan. d. Menanggung resiko tebusan asuransi di negara sumber penghasilan 6. Penjelasan Pasal 5 ayat 7 Tax Treaty model adalah sebagai berikut: Untuk agen yang berdiri bebas yang semata-mata menjadi makelar atau komisioner atau agen lainnya, tidak dianggap BUT, namun bila mereka sebagai agen yang menjualkan produk satu perusahaan saja, maka dapat dianggap sebagai BUT. 7. Penjelasan Pasal 5 ayat 8 Tax Treaty model adalah sebagai berikut: Perusahaan yang memiliki anak perusahaan dinegara lainnya, tidak dapat dianggap sebagai BUT, jika usahanya tidak ada hubungan efektif dan sejenis dengan usaha di luar negeri, atau perusahaan tersebut dapat menandatangani kontrak atas nama induk perusahaannya. Anak perusahaan yang dimaksud bukan cabang perusahaan, namun memiliki perusahaan yang berbeda namanya dengan induk perusahaan, sehingga harus ada pemisahan kekayaan atas uasaha tersebut (business entity). Perbedaan UN, OECD dan Indonesia Model: 1. Dalam Pasal 5 ayat 1, Model Indonesia menggunakan istilah agreement sedangkan UN dan OECD Model menggunakan istilah convention.

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2. Dalam Pasal 5 ayat 2, Model Indonesia menambahkan bahwa BUT termasuk gudang atau gerai penjualan dan sebuah pertanian atau perkebunan, serta tempat pengeboran minyak atau kapal kerja yang digunakan untuk ekplorasi dan eksploitasi sumber kekayaan alam. 3. Dalam Pasal 5 ayat 3 Tax Treaty, OECD hanya menjelaskan bahwa sebuah Bangunan, konstruksi, atau proyek instalasi dianggap BUT kalau kegiatannya berlangsung selama lebih dari 12 bulan, sedangkan UN Model 6 bulan, dan Indonesia Model menambahkan atau aktivitas berlanjut selama periode lebih dari ....... bulan. 4. Dalam Pasal 4, Model Indonesua menambah pengecualian BUT adalah pengurusan suatu tempat tertentu dari suatu usaha semata-mata dengan maksud untuk tujuan iklan atau penyedia informasi. 5. Dalam Pasal 5 Model OECD hanya menjelaskan bahwa dapat juga dianggap memiliki BUT di sebuah negara apabila memiliki kuasa untuk menandatangani kontrak atas nama perusahaan tersebut, kecuali jika kegiatannya semata-mata sebagaimana disebutkan dalam Pasal 5 ayat 4. 6. Model Indonesia menambahkan dalam Pasal 5 ayat 4, bahwa juga dianggap BUT apabila membuat atau melakukan proses barang-barang perusahaan atau barang persediaan untuk perusahaan induk di suatu negara lain. 7. Dalam Pasal 5 ayat 6, Model EOCD tidak mengatur tentang perusahaan asuransi yang melakukan usaha di suatu negara lain. 8. Dalam Pasal 5 ayat 7 model OECD tidak mengatur adanya agen yang semata-mata menjalankan atas nama perusahaannya saja atau tidak, yang penting jika usahanya semata-mata sebagai agen maka tidak dianggap sebagai BUT, sedangkan model UN maupun Indonesia menambahkan, jika kegiatan agen seluruhnya atau hampir seluruhnya dilakukan atas nama perusahaan itu, ia dianggap sebagai BUT, karena bukan dianggap sebagai agen yang berdiri sendiri. 9. Ayat lainnya tidak ada perbedaan antara UN, OECD dan Indonesia Model. Pasal 6 Income From Immovable Property (Pendapatan dari harta tidak bergerak) UN

OECD

1. Income derived by resident of a 1. Income derived by resident of a

180 contracting state from immovable property (including income from agriculture or forestry) situated in the other contracting state may be taxed in that other state.


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” 2. the term “immovable property” shall have the meaning which it shall have the meaning which it has under the law of the has under the law of the contracting state in which the contracting state in which the property, livestock and equipment property, livestock and equipment used in agriculture and forestry, used in agriculture and forestry, rights to which the provisions of rights to which the provisions of general law respecting landed general law respecting landed property apply, usufruct of property apply, usufruct of immovable property and rights to immovable property and rights to variable or fixed payments as variable or fixed payments as consideration for the working of, consideration for the working of, or the right to work, mineral or the right to work, mineral deposits, sources and other natural deposits, sources and other natural resources; ships, boats and aircraft resources; ships, boats and aircraft shall not be regarded as shall not be regarded as immovable property. immovable property. 3. The provisions of paragraph 1 3. The provisions of paragraph 1 shall apply to income derived shall apply to income derived from the direst use, letting, or use from the direst use, letting, or use in any other form of immovable in any other form of immovable property. property. 4. The provisions of paragraphs 1 and 4. The provisions of paragraphs 1 3 shall also apply to the income and 3 shall also apply to the from immovable property of an income from immovable property enterprise and to income from of an enterprise. immovable property used for the performance of independent personal services.

Terjemahan Pasal 6 Tax Treaty UN model adalah sebagai berikut:


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1. Penghasilan yang diperoleh seorang penduduk dari suatu negara yang berasal dari harta tak gerak dapat dikenakan pajak di negara dimana harta itu berada. 2. Istilah "harta tak gerak" akan mempunyai arti sesuai dengan perundangundangan Negara Pihak pada persetujuan dimana harta yang bersangkutan berada. Istilah tersebut meliputi juga benda-benda ikutan dari harta tak gerak, ternak dan peralatan yang dipergunakan dalam usaha pertanian dan perhutanan, hak-hak terhadap mana berlaku ketentuan-ketentuan dalam hukum umum mengenai pemilikan atas lahan, hak memungut hasil atas harta tak gerak, serta hak terhadap macam-macam pembayaranpembayaran atau pembayaran-pembayaran yang ditetapkan sebagai alasan atau pekerjaan atau hak mengerjakan penggalian-penggalian tambang, sumber-sumber dan sumber-sumber daya alam lainnya; kapal-kapal, perahu-perahu dan pesawat udara tidak akan dianggap sebagai harta tak gerak. 3. Ketentuan-ketentuan pada ayat 1 akan berlaku juga terhadap penghasilan yang diperoleh dari penggunaan secara langsung, dari penyewaan, atau setiap bentuk penggunaan lainnya dari harta tak gerak. 4. Ketentuan-ketentuan dalam ayat-ayat 1 dan 3 berlaku juga terhadap penghasilan dari harta tak gerak suatu perusahaan dan terhadap penghasilan dari harta tak gerak yang digunakan untuk pelaksanaan jasajasa profesi. Penjelasan Pasal 6 Tax Treaty model adalah sebagai berikut: 1. Penghasilan dari harta tak gerak pada umumnya dikenakan di negara harta itu berada, termasuk penggunaan secara langsung misal disewakan, atau untuk pelaksanaan jasa profesi, atau hak-hak yang diberikan atas penggunaan harta tersebut. 2. Dinegara Indonesia, untuk pengenaan pajak harta tak gerak berupa tanah dan bangunan dikenakan pajak 5% dari nilai tertinggi antara Nilai Jual Objek Pajak (NJOP) dibanding harga jual. Sedangkan untuk harta lainnya bila dijual, maka akan dikenakan pajak di PPh Badannya atau di BUT-nya. Perbedaan UN, OECD dan Indonesia Model: Model UN dan Indonesia dalam pasal 6 ayat 4 menambahkan kalimat untuk dikenakan pajak atas harta tidak bergerak juga terhadap penghasilan dari harta tak gerak yang digunakan untuk pelaksanaan jasa-jasa profesi. Untuk ayat lainnya dalam pasal 6 model UN, OECD dan Indonesia tidak ada perbedaan.

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Pasal 7 Business Profits (Laba Usaha) UN

OECD

1. The profits of an enterprise of a 1. The profits of an enterprise of a contracting state shall be taxable contracting state shall be taxable only in that state unless the only in that state unless the enterprise carries on business in enterprise carries on business in the other contracting state through the other contracting state through a permanent establishment a permanent establishment situated situated therein. if the enterprise therein.if the enterprise carries on carries on business as aforesaid, business as aforesaid, the profits of the profits of the enterprise may be the enterprise may be taxed in the taxed in the other state but only so other state but only so much of much of them as is attributable to them as is attributable to that a).that permanent establishment permanent establishment. b).sales in that other state of goods or merchandise of the same or similar kind as those sold through that permanent establishment, or c) other business activities carried on in that other state of the same or similar kind as those effected through that permanent establishment. 2. subject to the provisions of paragraph 3, where an enterprise of a contracting state carries on 2. subject to the provisions of business in the contracting state paragraph 3, where an enterprise of through a permanent a contracting state carries on establishment situated therein, business in the contracting state there shall in each contracting through a permanent establishment state through a permanent situated therein, there shall in each establishment the profits which it contracting state through a might be expected to make if it permanent establishment the were a distinct and condition and profits which it might be expected separate enterprise engaged in the to make if it were a distinct and same or similar activities under condition and separate enterprise the same or similar conditions and engaged in the same or similar


dealing wholly independently with the enterprise of which it is a permanent establishment.

183 activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

3. in determining the profits of a 3. in determining the profits of a permanent establishment, there permanent establishment, there shall be allowed as deductions shall be allowed as deductions expenses which are incurred for expenses which are incurred for the purposes of the permanent the purposes of the permanent establishment, including executive establishment, including executive and general administrative and general administrative expenses so incur, whether in the expenses so incur, whether in the state in which the permanent state in which the permanent establishment is situated or establishment is situated or elsewhere. However, no such elsewhere. deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payment in return for the use of patent or other right, 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, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payment in return for the use of patents or other

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rights, or by way of commission for specific services performed or for management , or except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices. 4. insofar as it has been customary in 4. insofar as it has been customary in a contracting state to determine a contracting state to determine the the profits to be attributed to a profits to be attributed to a permanent establishment on the permanent establishment on the basis of an apportionment of the basis of an apportionment of the total profits of the enterprise to its total profits of the enterprise to its various parts, nothing in paragraph various parts, nothing in paragraph 2 shall preclude that contracting 2 shall preclude that contracting state from determining the profits state from determining the profits to be taxed by such an to be taxed by such an apportionment as may be shall be apportionment as may be shall be in accordance with the principles in accordance with the principles contained in this article. contained in this article. 5. no profits shall be attributed to a permanent establishment by eason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

5. for the purposes of the preceding 6. for the purposes of the preceding paragraphs, the profits to be paragraphs, the profits to be attributed to the permanent attributed to the permanent establishment shall be determined establishment shall be determined by the same method year unless by the same method year unless there is good and sufficient reason there is good and sufficient reason to contrary. to contrary. 6. where profits include items of 7. where profits include items of

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income whish are dealt with separately in other articles of this convention, then the provisions of those articles shall not be affected by the provisions of the article.

income whish are dealt with separately in other articles of this convention, then the provisions of those articles shall not be affected by the provisions of the article.

Terjemahan Pasal 7 Tax Treaty UN model adalah sebagai berikut: 1. Laba perusahaan dari Negara Pihak pada persetujuan hanya akan dikenakan pajak di negara itu kecuali jika perusahaan itu menjalankan usaha di Negara Pihak lainnya pada persetujuan, melalui suatu bentuk usaha tetap yang berkedudukan disitu. Apabila perusahaan tersebut menjalankan usahanya sebagaimana dimaksud diatas, maka laba perusahaan itu dapat dikenakan pajak di negara lainnya tetapi hanya atas bagian laba yang berasal dari : a) bentuk usaha tetap tersebut; b) penjualan barang-barang atau barang dagangan di negara lainnya, yang jenisnya sama atau serupa seperti yang dijual melalui BUT tersebut; atau c) kegiatan usaha lainnya yang dilakukan di negara lain yang jenisnya sama atau serupa seperti yang dilakukan Bentuk Usaha Tetap tersebut. 2. Dengan memperhatikan ketentuan-ketentuan ayat 3, jika suatu perusahaan dari suatu Negara Pihak pada persetujuan menjalankan usaha di setiap negara melalui suatu bentuk usaha tetap yang berkedudukan disitu, maka yang akan diperhitungkan sebagai laba bentuk usaha tetap itu oleh masingmasing negara ialah laba yang diperolehnya seandainya bentuk usaha tetap tersebut merupakan suatu perusahaan lain yang terpisah dan berdiri sendiri, yang melakukan kegiatan-kegiatan yang sama atau serupa, dan mengadakan hubungan yang sepenuhnya bebas dengan perusahaan yang memiliki bentuk usaha tetap itu. 3. Dalam menentukan besarnya laba suatu bentuk usaha tetap, dapat dikurangkan biaya-biaya yang dikeluarkan untuk kepentingan usaha dari bentuk usaha tetap itu termasuk biaya-biaya pimpinan dan biaya-biaya administrasi umum baik yang dikeluarkan di negara di mana bentuk usaha tetap itu berkedudukan maupun tempat lainnya. Namun yang tidak dapat

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dikurangkan ialah pembayaran-pembayaran yang dilakukan oleh BUT kepada kantor pusatnya atau kantor-kantor lain milik kantor pusatnya (selain dari penggantian biaya yang benar-benar dikeluarkan), yaitu yang berupa royalty, imbalan atau pembayaran serupa untuk jasa yang dilakukan atau untuk jasa manajemen atau, kecuali dalam usaha perbankan, berupa bunga atas uang yang dipinjamkan kepada kantor pusat atau kantor-kantor lainnya. 4. Selama menjadi kebiasaan di suatu negara untuk menetapkan laba yang diperkirakan diperoleh suatu bentuk usaha tetap berdasarkan suatu pembagian laba dari keseluruhan laba perusahaan terhadap pelbagai bagiannya, ketentuan-ketentuan dalam ayat 2 tidak akan menutup kemungkinan bagi perusahaan di negara itu untuk menetapkan laba yang dikenakan pajak berdasarkan rumus atas suatu pembagian laba seperti itu yang mungkin merupakan kebiasaan, bagaimanapun cara penghitungan pembagian yang dianut, akan menjadikan hasilnya sesuai dengan azas-azas yang terkandung dalam pasal ini. 5. Untuk penerapan ayat-ayat terdahulu, besarnya laba yang dianggap berasal dari BUT itu setiap tahun akan ditetapkan dengan cara perhitungan yang sama kecuali jika terdapat alsan yang kuat dan cukup untuk menyimpang dari cara perhitungan tersebut. 6. Jika dalam jumlah laba termasuk bagian-bagian penghasilan yang diatur secara tersendiri pada pasal-pasal lain dalam persetujuan ini, maka ketentuan pasal-pasal tersebut tidak akan terpengaruh oleh ketentuanketentuan pasal ini. Penjelasan Pasal 7: 1. Laba perusahaan akan dikenakan pajak di negara domisili, kecuali jika ia menjalankan usaha di negara lainnya berupa BUT, maka pengenaan pajaknya dikenakan di negara lainnya. Yang dikenakan pajak hanya atas labanya saja yang diperoleh dari negara sumber penghasilan. 2. Biaya BUT yang dapat dibebankan sebagai biaya adalah biaya yang terkait dengan kegiatan usaha BUT dan harus dilakukan koreksi fiscal sesuai pasal 9 ayat 1 UU PPh dan Biaya BUT juga dikoreksi apabila biaya tersebut dibayarkan kepada kantor pusatnya atau kantor lain milik kantor pusat seperti; royalty, imbalan jasa manajemen, imbalan jasa lainnya dan bunga kecuali BUT yang usahanya perbankan. 3. Dalam menghitung pajak atas sebuah perusahaan, BUT harus memberikan laporan konsolidasi di negara sumber. Laporan konsolidasi tersebut dapat


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dijadikan pengukuran dalam menentukan besarnya laba yang wajar di sebuah negara sumber penghasilan. Rumus untuk menghitung proporsi atas laba sebuah BUT dapat diukur dengan perbandingan peredaran usaha, perbandingan Biaya-biaya, atau perbandingan modal kerja dan harus dilakukan secara taat azas setiap tahunnya, secara terus menerus guna menjamin kepastian hukum. 4. negara Indonesia menganut perbandingan peredaran usaha apabila terdapat biaya-biaya yang dikeluarkan oleh BUT dianggap terjadi transfer pricing, hal ini diatur dalam KEP-62/PJ./1995. 5. Untuk penentuan penghasilan tertentu seperti dividen, royalty, gaji, bunga dll, diatur secara khusus dalam pasal lain, sehingga tidak terpengaruh dan tidak terkait dengan penentuan laba usaha BUT. Perbedaan OECD dan UN Model 1. Pasal 7 ayat 1, Untuk Model UN dan Indonesia, laba BUT lebih diperjelas, termasuk jika perusahaan induk melakukan Penjualan barangbarang atau barang dagangan di negara lainnya, yang jenisnya sama atau serupa, atau Kegiatan usaha lainnya yang dilakukan di negara lain yang jenisnya sama atau serupa seperti yang dilakukan Bentuk Usaha Tetap di negara sumber. 2. Pasal 7 ayat 3, Biaya yang tidak dapat dikurangkan oleh BUT untuk Model UN dan Indonesia, lebih diperjelas, yaitu tentang biaya yang tidak dapat dikurangkan ialah pembayaran-pembayaran yang dilakukan oleh BUT kepada kantor pusatnya atau kantor-kantor lain milik kantor pusatnya (selain dari penggantian biaya yang benar-benar dikeluarkan), yaitu yang berupa royalty, imbalan atau pembayaran serupa untuk jasa yang dilakukan atau untuk jasa manajemen atau, kecuali dalam usaha perbankan, berupa bunga atas uang yang dipinjamkan kepada kantor pusat atau kantor-kantor lainnya. 3. Pasal 7 ayat 5, Untuk Model OECD, ditambah tidak dianggap ada laba BUT, jika hanya karena pembelian barang atau barang dagangan kepada perusahaan induk. 4. Indonesia Model tidak menggunakan pasal 7 ayat 4 dalam UN Model, Indonesia tidak menggunakan rumus atas suatu pembagian laba BUT, namun menggunakan perbandingan omzet untuk menentukan biaya yang wajar, bagi BUT di dalam negeri dengan neraca konsolidasi.

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Pasal 8 Shipping, inland waterways transport and air transport (Perkapalan, Pengangkutan sungai dan pesawat udara) Alternative A, UN

OECD

1. Profits from the operation of ships 1. Profits from the operation of ships or aircraft in international traffic or aircraft in international traffic be taxable only in the contracting be taxable only in the contracting state in which the place of state in which the place of effective management of the effective management of the enterprise is situated. enterprise is situated. 2. profits from the operation of boats 2. profits from the operation of boats engaged in inland waterways engaged in inland waterways transport shall be taxable only in transport shall be taxable only in the contracting state in which the the contracting state in which the place of effective management place of effective management the enterprise situated the enterprise situated 3. if the place of effective 3. if the place of effective management of a shipping management of a shipping enterprise or of an inland enterprise or of an inland waterways transport enterprise is waterways transport enterprise is aboard a ship or boat, then it shall aboard a ship or boat, then it shall be deemed to be situated in the be deemed to be situated in the contracting state in which the contracting state in which the home harbour of the ship or boat home harbour of the ship or boat is situated, or, if there is no such is situated, or, if there is no such home harbour, in the contracting home harbour, in the contracting state of whish the operator of the state of whish the operator of the ship or boat is a resident. ship or boat is a resident. 4. the provisions of paragraph 1 shall 4. the provisions of paragraph 1 shall also apply to profits from the also apply to profits from the participation in a poll, a joint participation in a poll, a joint business or an international business or an international operating agency. operating agency.



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Alternative A. 1. Laba yang berasal dari pengoperasian kapal laut atau pesawat udara dalam jalur lalu lintas internasional oleh perusahaan dari suatu negara, hanya akan dikenakan pajak di negara pihak pada persetujuan dimana tempat pimpinan perusahaan yang sebenarnya berkedudukan. 2. Laba usaha dari pengoperasian perahu yang dipergunakan dalam pengangkutan sungai hanya dapat dikenai pajak di negara dimana pimpinan perusahaan yang sebenarnya berada. 3. Jika tempat pimpinan perusahaan tersebut berada di atas kapal, maka hal itu dianggap berada di negara di mana pelabuhan pangkalan dari kapal laut atau perahu tersebut berada, atau bila tidak mempunyai pelabuhan pangkalan, ia dianggap berada di negara di mana perusahaan yang mengoperasikan kapal laut atau perahu tersebut berkedudukan. 4. Ketentuan-ketentuan pada ayat 1 juga berlaku bagi laba yang diperoleh dari suatu gabungan perusahaan, suatu usaha bersama atau suatu perwakilan operasi internasional. Penjelasan Pasal 8 Tax Treaty model Alternatif A adalah sebagai berikut: 1. Laba perusahaan dari kapal atau pesawat udara yang menjalankan operasi dalam jalur lalu lintas internasional, dikenakan pajak hanya di negara mana ia berkedudukan (domisili) atau dimana pimpinan perusahaan yang sebenarnya berada, dan bila pimpinan kapal tersebut berada di kapal, maka dikenakan pajak di negara dimana kapal tersebut memiliki pelabuhan atau jika tidak ada pangkalan, maka di negara mana perusahaan tersebut berkedudukan (domisili). negara singapura dalam hal ini dapat diuntungkan karena memiliki jalur transit internasional, sehingga memiliki pangkalan pelabuhan untuk kapal-kapal dalam jalur internasional. 2. negara-negara maju menginginkan diterapkannya azas domisili dalam pengenaan pajaknya sedangkan negara berkembang justru sebaliknya yang ingin mengenakan pajak sesuai dengan azas sumber.

Perbedaan OECD, UN dan Indonesia Model

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1. Pasal 8 ayat 1, Indonesia Model, menerapkan pemajakan di negara sumber, tetapi pajak yang dikenakan akan dikurangi dengan jumlah yang sepadan dengan 50% dari padanya. 2. Model Indonesia, pada Pasal 8 ayat 2, mengatur bahwa Laba yang berasal dari pengoperasian pesawat udara dalam jalur lalu lintas internasional, hanya akan dikenakan pajak di negara pihak pada persetujuan dimana perusahaan yang mengoperasikan pesawat tersebut berkedudukan. 3. Model Indonesia tidak menggunakan Pasal 8 ayat 2 dan ayat 3 di Model UN dan OECD. Pasal 8 Alternative B UN 1. Profits from the operation of empty aircraft in international traffic shall be taxable only in the contracting state in which the place of effective management of the enterprise is situated. 2. Profits from the operation of ships in international traffic shall be taxable only in the contracting state in which the place of effective management of the enterprise is situated. Unless the shipping activities arising from such operation in the contracting state are more than casual. If such activities are more than casual, such profits may be taxed in the other state. The profits to be taxed in that other state shall be determined on the basis of an appropriate allocation of the over all net profits derived by the enterprise from its shipping operations. The Tax computed in accordance with such allocation shall then be reduced by percent.

OECD

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(The percentage is established through negoisations)

to be bilateral

3. profits from the operation of boats engaged in inland waterways transport shall be taxable only in the contracting state in which the place of effective management the enterprise situated 4. if the place of effective management of a shipping enterprise or of an inland waterways transport enterprise is aboard a ship or boat, then it shall be deemed to be situated in the contracting state in which the home harbour of the ship or boat is situated, or, if there is no such home harbour, in the contracting state of whish the operator of the ship or boat is a resident. 5. the provisions of paragraph 1 and 2 shall also apply to profits from the participation in a poll, a joint business or an international operating agency.

Terjemahan Pasal 8 Tax treaty UN alternative B. 1. Laba yang berasal dari pengoperasian pesawat udara dalam jalur lalu lintas internasional dapat dikenakan pajak di negara pihak pada persetujuan dimana tempat pimpinan perusahaan yang sebenarnya berkedudukan. 2. Laba yang diperoleh dari pengoperasian kapal laut dalam jalur internasional hanya dapat dikenai pajak di negara dimana pimpinan perusahaan yang sebenarnya berada, kecuali jika kegiatan tersebut sifatnya teratur, labanya dikenai pajak di negara lain. Laba yang dapat dikenai pajak di negara lain

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itu ditentukan berdasarkan alokasi laba yang pantas dari laba bersih secara keseluruhan yang diperoleh dari pengoperasian kapal tersebut. Pajak yang terutang atas dasar alokasi tersebut kemudian dikurangi dengan ........ persen. 3. Laba usaha dari pengoperasian perahu yang melayari pengangkutan sungai hanya dapat dikenai pajak di negara dimana pimpinan perusahaan yang sebenarnya berada. 4. Jika tempat pimpinan perusahaan yang sebenarnya dari perusahaan pelayaran laut atau pelayaran sungai berada di atas kapal atau perahu, maka hal itu dianggap berada di negara di mana pelabuhan pangkalan dari kapal laut atau perahu tersebut berada, atau bila tidak mempunyai pelabuhan pangkalan, ia dianggap berada di negara di mana perusahaan yang mengoperasikan kapal laut atau perahu tersebut berkedudukan. 5. Ketentuan-ketentuan pada ayat 1 dan 2 juga berlaku bagi laba yang diperoleh dari keikutsertaan suatu gabungan perusahaan, suatu usaha kerjasama atau suatu keagenan usaha internasional. Penjelasan Pasal 8 Tax Treaty model Alternatif B adalah sebagai berikut: Laba atas perusahaan kapal dan pesawat dalam jalur lalulintas internasional, dapat dikenakan pajak di tempat pimpinan di dimana perusahaan tersebut berkedudukan. Kalimat dapat berarti ada dua pilihan, jika sifatnya teratur, maka dikenakan pajak di negara sumber, namun sebaliknya jika sifatnya tidak teratur, maka dikenakan pajak di negara domisili. Perbedaan OECD, UN dan Indonesia Model Dalam Model OECD dan Indonesia tidak terdapat alternative B Pasal 9 (Hubungan istimewa) UN 1. Where a) An enterprise of a contracting state participates directly or indirectly in the management, control or capital of an enterprise of the other contracting state, or

OECD 1. Where a) An enterprise of a contracting state participates directly or indirectly in the management, control or capital of an enterprise of the other contracting state, or


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b) The same persons participate directly or in the management, control or capital of an enterprise of a contracting state and an enterprise of the other contracting state,

b) The same persons participate directly or in the management, control or capital of an enterprise of a contracting state and an enterprise of the other contracting state,

And in either case conditions are made or imposed between the enterprises in their commercial or financial relations which differ from those which be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

And in either case conditions are made or imposed between the enterprises in their commercial or financial relations which differ from those which be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

2. where a contracting state include 2. where a contracting state include in the profits of an enterprise of in the profits of an enterprise of that state and taxes accordingly – that state and taxes accordingly – profits on which an enterprise of profits on which an enterprise of the other contracting state has bee the other contracting state has bee charged to tax in that other state charged to tax in that other state and the profits so included are and the profits so included are profits which would have accrued profits which would have accrued to the enterprise of the first— to the enterprise of the first— mentioned state if the conditions mentioned state if the conditions made between the two enterprises made between the two enterprises had been those whish would have had been those whish would have been made between independent been made between independent enterprises, then that other state enterprises, then that other state make an appropriate adjustment to make an appropriate adjustment to the amount of the tax charged the amount of the tax charged therein on those profits. In therein on those profits. In

194 determining such adjustment, due regard shall be had to the other provisions of this convention and the competent authorities of the contracting states shall if necessary consult each other.


determining such adjustment, due regard shall be had to the other provisions of this convention and the competent authorities of the contracting states shall if necessary consult each other.

3. The provisions of paragraph 2 shall not apply where judicial, administrative or other legal preceedings have resulted in a final ruling that by actions giving rise to an adjustment of profits under paragraph 1, one of the enterprises concerned is liable to penalty with respect to fraud, gross negligence or willful default.

Terjemahan Pasal 9 ayat 1 Tax Treaty UN model adalah sebagai berikut: 1. Apabila: a) suatu perusahaan dari suatu Negara Pihak pada persetujuan baik secara langsung maupun tidak langsung turut serta dalam manajemen, pengawasan atau modal suatu perusahaan di Negara Pihak lainnya pada persetujuan, atau b) orang atau badan yang sama baik secara langsung maupun tidak langsung turut serta dalam manajemen, pengawasan atau modal suatu perusahaan dari salah satu negara, dan dalam suatu perusahaan negara lainnya. dan dalam kedua hal itu antara kedua perusahaan dimaksud dalam hubungan dagangnya atau hubungan keuangannya diadakan atau diterapkan syarat-syarat yang menyimpang dari yang lazimnya berlaku antara perusahaan-perusahaan yang sama sekali bebas satu sama lain,


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maka setiap laba yang seharusnya diterima oleh salah satu perusahaan, namun tidak diterimanya karena adanya syarat-syarat tersebut, dapat ditambahkan pada laba perusahaan itu dan dikenakan pajak. 2. Apabila suatu negara pihak pada persetujuan mencakup laba satu perusahaan di negara itu dan dikenai pajak, laba yang telah dikenai pajak di negara lainnya dan laba tersebut adalah laba yang memang seharusnya diperoleh perusahaan-perusahaan independent, maka negara lain itu akan melakukan penyesuaian-penyesuaian atas jumlah laba yang dikenai pajak. Penyesuaian-penyesuaian itu harus memperhatikan ketentuan-ketentuan lain dalam persetujuan ini dan apabila dianggap perlu, pejabat-pejabat yang berwenang dari kedua negara pihak pada persetujuan saling berkonsultasi. 3. Ketentuan-ketentuan pada ayat 2 tidak berlaku bila hasil sidang pengadilan memutuskan bahwa dengan dilakukannya penyesuaian laba sebagaimana diatur pada ayat 1, salah satu perusahaan dikenai hukuman karena telah melakukan penggelapan, kelalaian yang disengaja atau kesalahan yang disengaja. Penjelasan Pasal 9: 1. Apabila terdapat hubungan istimewa antara induk di negara domisili dan anak perusahaan di negara sumber, atau sebaliknya, maka negara yang merasa dirugikan atas transaksi yang tidak wajar dapat melakukan penghitungan kembali jumlah penghasilan atau beban yang wajar, sesuai dengan apabila perusahaan induk atau anak tersebut melakukan transaksi dengan perusahaan yang tidak terikat hubungan istimewa. 2. Umumnya perusahaan ketidakwajaran tersebut, dikarenakan adanya transfer pricing, atau pemindahan harga biaya yang tinggi kepada anak dan penjualan atau pendapatan yang kecil apabila dijual ke induk perusahaan. 3. Adanya transfer pricing dapat melakukan pengelakan pajak, yang dirugikan dalam hal ini pada umumnya adalah negara sumber, karena terkait dengan pendapatan atau peredaran usaha yang kadang kala dikecilkan, sehingga penerimaan pajak berkurang. 4. Jika terjadi transaksi antara dua pihak yang mempunyai hubungan istimewa, dan transaksi tersebut tidak wajar, salah satu negara pada pihak persetujuan dapat melakukan penghitungan kembali untuk menentukan jumlah yang wajar. Oleh karena itu harus ada koordinasi antara pejabat di

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negara domisili dengan negara sumber, agar tidak terjadi pengelakan pajak. 5. Jika terjadi putusan pengadilan yang memberikan hukuman karena terjadinya kesengajaan, maka penyesuaian di negara lainnya tidak diperlukan. Misal putusan pengadilan menghukum 6 tahun dan denda 4 kali dari jumlah pajak yang terutang, akibat penggelapan peredaran usaha, maka negara lainnya tidak perlu melakukan penyesuaian atas biayanya atau pembeliannya. 6. Pada prinsipnya transfer pricing diperkenankan sepanjang biaya yang terjadi antar satu grup dalam kondisi yang sama dengan perusahaan yang independen, hal ini sesuai prinsip arm’s lenght. Prinsip arm’s lenght tidak dapat dilakukan bila: a. Perusahaan anak dan induk merupakan perusahaan integrasi dan produknya khusus, serta perusahaan independen sebagai pembanding tidak ada. b. Data nilai harga pembanding sudah lampau,artinya kurang valid jika data sekarang dijadikan data pembanding untuk tahun lalu. Untuk melakukan deteksi dini agar harga sesuai dengan harga pasaran, digunakan metode-metode untuk menentukan bahwa transfer pricing telah sesuai dengan ketentuan dalam tax traty antara lain: 1. Comparable Uncontrolled Price method (CUP) Perbandingan antara harga atau jasa antara pihak-pihak yang mempunyai hubungan istimewa dan transaksi yang sejenis yang tidak dipengaruhi oleh hubungan istimewa dalam lingkungan atau situasi yang mirip atau serupa.2 Metode CUP tidak dapat dilakukan jika tidak ada data dari pihak independen mengenai harga yang sebenarnya. 2. Resale price method Metode ini melihat harga transaksi antara pihak-pihak yang independen setelah terjadinya transaksi antara pihak-pihak yang mempunyai hubungan istimewa, menyangkut barang yang sama. Harga tersebut kemudian dikurangi dengan gross margin (resale price method) yang pantas yang merupakan jumlah yang ditetapkan oleh penjual untuk menutup kembali 2

Rachmanto Surahmat, Persetujuan Penghindaran Pajak Berganda Sebuah Pengantar, PT. Gramedia, hal.107.


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harga pokok berikut biaya operasinya, kemudian setelah dikurangi biayabiaya yang berkaitan dengan pembelian barang tersebut akan menghasilkan arm’s length price.3 Metode ini lebih ke pendekatan biaya perusahaan harus sesuai dengan harga pokok atau biaya operasional lainnya, misal jika PT. A dengan Harga Pokok dan biaya lainnya dapatkah menutupi kegiatan operasional perusahaan ? apabila dibandingkan dengan pihak-pihak yang independent. 3. Cost Plus Method Metode ini dimulai dengan menjumlahkan biaya yang dikeluarkan pemasok harta atau jasa dalam transaksi yang terkait hubungan istimewa. Kemudian dari jumlah tersebut ditambahkan dengan sejumlah persentase kenaikan sehingga menunjukkan sesuai dengan keadaan pasar. Dengan ditambah atau di mark up biaya yang sesuai dengan nilai mark up pasar yang wajar dan tidak dipengaruhi oleh hubungan istimewa. jika terjadi perbedaan dengan harga jual, maka dipastikan terdapat transfer pricing. 4. Profit Split Method Metode ini dimulai dengan mencari laba yang akan dibagi diantara mereka yang ada di dalam satu group dari transaksi yang dipengaruhi oleh hubungan istimewa tersebut. Kemudian laba tersebut dibagi di antara perusahaan-perusahaan yang mempunyai hubungan istimewa tersebut dengan dasar pertimbangan ekonomis sehingga pembagian tersebut kurang lebih mencerminkan laba seandainya transaksi tersebut tidak dipengaruhi hubungan istimewa. Pembagian laba yang diharapkan oleh perusahaan yang independen dibandingkan dengan laba yang dibagi oleh perusahaan yang memiliki hubungan istimewa. Misalnya, jika PT. A menerima bagian atas laba 10% dari PT. C sebesar 10.000.000, atas modal Rp.1.000.000.000, sedangkan PT.D dengan modal sebesar 1 milyar dapat membagi laba dengan jumlah yang lebih besar dari PT.C 5. Transactional Net Margin Method

3

Ibid no.2

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Metode ini dimulai dengan menetapkan margin laba bersih yang didasarkan atas perbandingan tertentu terhadap biaya, penjualan, atau aktiva yang diperoleh wajib pajak. Net margin, tersebut seharusnya sama jika WP tersebut melakukan transaksi dengan pihak yang tidak terikat hubungan istimewa atas barang yang sama atau serupa. Jika terjadi transaksi antara dua pihak yang mempunyai hubungan istimewa, dan transaksi tersebut tidak wajar, salah satu negara pada pihak persetujuan dapat melakukan penghitungan kembali untuk menentukan jumlah yang wajar. Oleh karena itu harus ada koordinasi antara pejabat di negara domisili dengan negara sumber, agar tidak terjadi pengelakan pajak. Jika terjadi putusan pengadilan yang memberikan hukuman karena terjadinya kesengajaan, maka penyesuaian di negara lainnya tidak diperlukan. Misal putusan pengadilan menghukum 6 tahun dan denda 4 kali dari jumlah pajak yang terutang, akibat penggelapan peredaran usaha, maka negara lainnya tidak perlu melakukan penyesuaian atas biayanya atau pembeliannya. Perbedaan OECD, UN dan Indonesia Model 1. Dalam Pasal 9 ayat 3, Model Indonesia menyatakan bahwa suatu negara yang terikat persetujuan tidak akan merubah laba dari sebuah perusahaan dalam keadaan sesuai pada ayat 2 setelah habis batas waktu yang disajikan dalam hukum perpajakannya. 2. Sedangkan dalam Model OECD tidak terdapat Pasal 9 ayat 3. Pasal 10 Dividends (Dividen) UN

OECD

1. dividends paid by a company 1. dividends paid by a company which is a resident of a which is a resident of a contracting state to a resident of contracting state to a resident of the other contracting state may be the other contracting state may be taxed in that other state. taxed in that other state. 2. however, such dividends may also 2. however, such dividends may also be taxed in contracting state of be taxed in contracting state of


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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 is a resident of the other contracting state, the tax so charged shall not exceed:

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 is a resident of the other contracting state, the tax so charged shall not exceed:

a) …per cent (the percentage is to be established through bilateral negotiations) of the gross amount of the dividends if the beneficial owner is a company (other than partnership”) which holds directly at least 10 per cent of the capital of the company paying the dividends;

c) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than partnership”) which holds directly at least 25 per cent of the capital of the company paying the dividends;

b) …per cent (the percentage is tobe established through bilateral negotiations) of the gross amount of the dividends in all other cases. The competent authorities of the contracting state shall by mutual agreement settle the mode of application of these limitations. This paragraph shall not affect the taxation of the company in respect of the proftits out of which the dividends are paid.

d) 15 per cent of the gross amount of the dividends in all other cases. The competent authorities of the contracting state shall by mutual agreement settle the mode of application of these limitations.This paragraph shall not affect the taxation of the company in respect of the proftits out of which the dividends are paid.

3. the term “dividends” as used in 3. the term “dividends” as used in this article means income from this article means income from

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shares, “jouissance” shares or “jouissance” rights, mining shares founders shares or other rights, not being debt—claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the state of which the company making the distribution is a resident.

shares, “jouissance” shares or “jouissance” rights, mining shares founders shares or other rights, not being debt—claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the state of which the company making the distribution is a resident.

4. the provisions of paragraph 1 and 4. the provisions of paragraph 1 and 2 shall not apply if the beneficial 2 shall not apply if the beneficial of the dividends, being a resident of the dividends, being a resident of a contracting state, carries on of a contracting state, carries on business in the other contracting business in the other contracting state of which the company state of which the company paying the dividends is a resident paying the dividends is a resident thorough a Permanent thorough a Permanent establishment situated therein, or establishment situated therein and perform in that other state the holding in respect of which independent personal services the dividends are paid is from a fixed base situated there in, effectively connected with such and the holding in respect of permanent establishment. In such which the dividends are paid is case the provisions of article 7 effectively connected with such shall apply. permanent establishment. In such case the provisions of article 7 or article 14, as the case may be, shall apply. 5. where a company which is a resident of a contracting state derives profits or income from the other contracting state, that other state my not impose any tax on the

5. where a company which is a resident of a contracting state derives profits or income from the other contracting state, that other state my not impose any tax on the dividends paid by the

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dividends paid by the company, except insofar as such dividends are paid to a resident of that other state or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other state, nor subject the company’s undistributed profits consist wholly or partly of profits or income arising in such other state.

company, except insofar as such dividends are paid to a resident of that other state or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other state, nor subject the company’s undistributed profits consist wholly or partly of profits or income arising in such other state.

Terjemahan Pasal 10 Tax Treaty UN model adalah sebagai berikut: 1. Dividen yang dibayarkan oleh suatu perseroan yang berkedudukan di suatu Negara Pihak pada persetujuan kepada penduduk Negara Pihak lainnya pada persetujuan dapat dikenakan pajak di negara lain 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 penerima dividen adalah pemilik saham yang menikmati dividen itu, maka pajak yang dikenakan tidak akan melebihi: a. ... persen (ditentukan berdasarkan kesepakatan antara kedua negara yang bersangkutan) dari jumlah kotor dividen, jika penerima deviden adalah, suatu badan (selain persekutuan) yang memiliki sekurang-kurangnya 10% modal dari badan yang membayarkan deviden. b. ... persen (ditentukan berdasarkan kesepakatan bersama antara dua negara yang bersangkutan) dari jumlah kotor deviden dalam hal lainnya. Para pejabat yang berwenang kedua negara melalui persetujuan bersama akan menentukan cara penerapan pembatasan ini. Ayat ini tidak mempengaruhi pengenaan pajak perseroan atas laba dari mana dividen dibayar.

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3. Istilah "dividen" sebagaimana digunakan dalam Pasal ini berarti penghasilan dari saham-saham, atau hak-hak lainnya yang bukan merupakan surat-surat hutang, namun turut serta dalam pembagian laba, demikian halnya penghasilan dari hak-hak perseroan lainnya yang dalam hal pengenaan pajaknya diperlakukan sama sebagai penghasilan dari saham-saham menurut undang-undang perpajakan negara dimana perseroan yang melakukan pembayaran berkedudukan. 4. Ketentuan-ketentuan ayat 1 dan 2 tidak akan berlaku apabila pemilik saham yang menikmati dividen, yang merupakan penduduk suatu Negara Pihak pada persetujuan, melakukan kegiatan usaha di Negara Pihak lainnya pada persetujuan, dimana perseroan yang membayarkan dividen berkedudukan, melalui suatu bentuk usaha tetap, atau menjalankan pekerjaan bebas dengan suatu tempat tertentu dan pemilikan saham-saham atas mana dividen itu dibayarkan, mempunyai hubungan yang efektif dengan bentuk usaha tetap atau tempat tertentu itu. Dalam hal demikian berlaku ketentuan-ketentuan Pasal 7 atau Pasal 14, tergantung pada masalahnya. 5. Apabila suatu perseroan yang berkedudukan disuatu Negara Pihak pada persetujuan memperoleh laba atau penghasilan dari Negara Pihak lainnya pada persetujuan, negara lain tersebut tidak boleh mengenakan pajak apapun juga atas dividen yang dibayarkan oleh perseroan itu, kecuali apabila dividen itu dibayarkan kepada penduduk di negara lain itu atau apabila penguasaan saham-saham yang menghasilkan dividen itu mempunyai hubungan yang efektif dengan bentuk usaha tetap atau tempat tertentu yang berada di negara lain tersebut, juga tidak boleh mengenakan pajak atas laba yang tidak dibagikan sekalipun dividen-dividen yang dibayarkan atau laba yang tidak dibagikan itu terdiri dari seluruhnya atau sebagian dari laba atau penghasilan yang berasal dari negara lain itu. Penjelasan Pasal 10 Tax Treaty model adalah sebagai berikut: 1. Istilah dividen adalah pembagian laba atau keuntungan dari sebuah perusahaan kepada para pemegang saham. Sedangkan menurut tax treaty adalah penghasilan dari saham-saham, atau hak-hak lainnya yang bukan merupakan surat-surat piutang, namun turut serta dalam pembagian laba, demikian halnya penghasilan dari hak-hak perseroan lainnya yang dalam hal pengenaan pajaknya diperlakukan sama sebagai penghasilan dari saham-saham menurut undang-undang perpajakan negara dimana perseroan yang melakukan pembayaran berkedudukan.

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2. Dividen merupakan sistem pemajakan with holding tax, dan merupakan pengenaan pajak yang menggunakan azas sumber penghasilan, tarif lebih rendah diterapkan jika terdapat kepemilikan saham paling rendah 10%, namun pada umumnya kepemilikan saham yang ditentukan adalah 25%, sesuai metode equity dalam kepemilikan saham. 3. Apabila penduduk asing tersebut memiliki usaha berupa BUT di negara sumber penghasilan maka pemajakannya bukan dividen, namun berlaku ketentuan penghitungan laba rugi sebagaimana diatur dalam ketentuan BUT, jika ada laba BUT dan tidak dibagi maka tidak dikenakan pajak, sebaliknya jika ditransfer ke luar negeri maka dikenakan pemajakan tersendiri PPh Pasal 26 ayat 4, dan bukan dividen. Perbedaan UN dan OECD model adalah sebagai berikut: 1. Dalam UN, pemajakan dividen tergantung kesepakatan kedua negara, pada umumnya lebih rendah dari model OECD. 2. OECD tarif dividen ditentukan sebesar 5% jika kepemilikan sahamnya minimal 25%, sedangkan lainnya 15%, sedangkan model UN ditentukan sebesar .... persen tergantung hasil negoisasi, namun tarif lebih rendah jika kepemilikan sahamnya minimal 10%. 3. Model Indonesia, dalam Pasal 10 ayat 2, menambahkan bahwa pembebanan pajak tidak melebihi ..... persen dari jumlah kotor dividen. Ayat ini tidak akan mempengaruhi pajak perusahaan menyangkut dividen dibayar dari laba mana yang dikeluarkan. 4. Pasal 10 ayat 5, Model Indonesia menambahkan bahwa Laba BUT akan dikenakan pajak tambahan menurut hukum Undang-undang perpajakan Indonesia, dan pajak tersebut tidak melebihi ...... per sen dari jumlah laba setelah dikurangi Pajak Penghasilan. 5. Model Indonesia tidak menerapkan Pasal 10 ayat 5 dalam UN Model. 6. Model Indonesia, menambahkan Pasal 10 ayat 6, ketentuan pada ayat 5 dari pasal ini (Pasal 10), tidak mempengaruhi ketentuan yang terkandung dalam Kontrak Bagi Hasil Minyak dan gas yang telah diputuskan oleh pemerintah Indonesia. Pasal 11 Interest (Bunga) UN

OECD

1. Interest arising in contracting state 1. Interest arising in contracting state

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and paid to a resident of other contracting state may be taxed in that other state.

and paid to a resident of other contracting state may be taxed in that other state.

2. however, such interest may also 2. however, such interest may also be taxed in the contracting state in be taxed in the contracting state in which it arises and according to which it arises and according to the laws of that state, but if the the laws of that state, but if the beneficial owner of the interest is beneficial owner of the interest is a resident of the other contracting a resident of the other contracting state. the tax so charged shall not state. the tax so charged shall not exceed …..per cent (the exceed 10 per cent of thr gross percentage is tobe established amount of the interest. The through bilateral negotiations) of competent authorities of the thr gross amount of the interest. contracting state shall by mutual The competent authorities of the agreement settle the mode of contracting state shall by mutual application of this limitation. agreement settle the mode of application of this limitation. 3. the term “interest” as used in this 3. the term “interest” as used in this article means income from debt— article means income from debt— claims of every kind, whether or claims of every kind, whether or not secured by mortgage and not secured by mortgage and whether or not carrying a right to whether or not carrying a right to participate in the debtor’s profits, participate in the debtor’s profits, and in particular, income from and in particular, income from government securities and income government securities and income from bonds or debentures, from bonds or debentures, including premiums and prizes including premiums and prizes attaching to such securities, bonds attaching to such securities, bonds or debentures. Penalty charges for or debentures. Penalty charges for late payment shall not be regarded late payment shall not be regarded as interest for the purpose of this as interest for the purpose of this article. article. 4. the provisions of paragraph 1 and 4. the provisions of paragraph 1 and 2 shall not apply if the beneficial


owner of the interest, being a resident of a contracting state, carries on business in the other contracting state in which the interest arises, through a permanent establishment situated therein, or performs in that other state independent personal services from a fixed base situated there in, and the debt-claim in respect of which the interest is paid is effectively connected with a) such permanent establishment or fixed base, or with b). business activities referred to in c) of paragraph 1 of article 7 shall apply. In such case the provisions of article 7 or article 14, as the case may be shall apply.

205 2 shall not apply if the beneficial owner of the interest, being a resident of a contracting state, carries on business in the other contracting state in which the interest arises through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of article 7 shall apply.

5. Interest shall be deemed to arise 5. Interest shall be deemed to arise in in a contracting state when the a contracting state when the payer payer is a resident of that state. is a resident of that state. Where, Where, however, the person however, the person paying inters, paying the interest, whether he is whether he is a resident of a a resident of a contracting state or contracting state or not, has in not, has in contracting state a contracting state a permanent permanent establishment in establishment in connection with connection with which the which the indebtedness on which indebtedness on which the interest the interest is paid was incurred, is paid was incurred, and such and such interest is borne by such interest is borne by such permanent establishment, then permanent establishment, then such interest shall be deemed to such interest shall be deemed to arise in the state in which the arise in the state in which the permanent establishment is permanent establishment is situated. situated.

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6. where, by reason of a special relationship between the payer 6. where, by reason of a special and the beneficial owner or relationship between the payer between both of them and some and the beneficial owner or other person, the amount of the between both of them and some interest, having regard to the other person, the amount of the debt—claim for which it is paid, interest, having regard to the exceeds the amount which would debt—claim for which it is paid, have been agreed upon by the exceeds the amount which would payer and the beneficial owner in have been agreed upon by the the absence of such relationship, payer and the beneficial owner in the excess, due regard being had the absence of such relationship, to the other provisions of this the excess, due regard being had convention. to the other provisions of this convention.

Terjemahan Pasal 11 Tax Treaty UN model adalah sebagai berikut: 1. Bunga yang berasal dari suatu Negara Pihak pada persetujuan dan dibayarkan kepada penduduk Negara Pihak lainnya pada persetujuan dapat dikenakan pajak di negara lain 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 bunga adalah pemberi pinjaman yang menikmati bunga itu, maka pajak yang dikenakan tidak akan melebihi …. Persen (persentasenya ditentukan berdasarkan kesepakatan bersama antara dua negara yang mengadakan perjanjian) dari jumlah kotor bunga. Pejabat-pejabat yang berwenang dari kedua negara pihak pada persetujuan dengan mengadakan perjanjian yang saling menguntungkan dapat mengatur pelaksanaan pengenaan pajak atas bunga tersebut. 3. Istilah "bunga" yang digunakan dalam pasal ini berarti penghasilan dari semua jenis tagihan hutang baik yang dijamin dengan hipotik maupun tidak dan baik yang mempunyai hak atas pembagian laba atau tidak dan khususnya penghasilan dari surat-surat perbendaharaan negara dan suratsurat obligasi atau surat-surat hutang, termasuk premi dan hadiah yang terikat pada surat-surat perbendaharaan, obligasi atau surat-surat hutang tersebut.


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4. Ketentuan-ketentuan ayat 1 sampai ayat 2 tidak akan berlaku apabila pemberi pinjaman yang menikmati bunga yang berkedudukan di suatu Negara Pihak pada persetujuan, melakukan kegiatan usaha di Negara Pihak lainnya pada persetujuan dimana tempat bunga itu berasal melalui suatu bentuk usaha tetap yang berada disana, atau menjalankan pekerjaan bebas di negara lainnya melalui suatu tempat tetap yang berada disana, dan tagihan hutang yang menghasilkan bunga itu mempunyai hubungan yang efektif dengan bentuk usaha tetap atau tempat tetap itu. Dalam hal demikian tergantung pada masalahnya, berlaku ketentuan-ketentuan Pasal 7 atau Pasal 14. 5. Bunga dianggap berasal dari suatu Negara Pihak pada persetujuan apabila yang membayarkan bunga adalah pemerintah Negara Pihak pada persetujuan itu sendiri, suatu pemerintah daerahnya, 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 disuatu Negara Pihak pada persetujuan dimana bunga yang dibayarkan menjadi beban bentuk usaha tetap atau tempat tetap tersebut, maka bunga itu akan dianggap berasal dari Negara Pihak pada persetujuan dimana bentuk usaha tetap atau tempat tetap itu berada. 6. Jika karena alasan adanya hubungan istimewa 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 yang melebihi jumlah yang seharusnya disetujui antara pembayar dan pemilik yang menikmati bunga seandainya hubungan istimewa itu tidak ada, maka ketentuan-ketentuan pasal ini akan berlaku hanya atas jumlah yang seharusnya disetujui tersebut. Dalam hal demikian, jumlah kelebihan pembayaran tersebut akan tetap dikenakan pajak sesuai dengan perundangundangan masing-masing Negara Pihak pada persetujuan, dengan memperhatikan ketentuan-ketentuan lainnya dalam persetujuan ini. Penjelasan Pasal 11 Tax Treaty model adalah sebagai berikut: 1. Bunga adalah penghasilan dari semua jenis tagihan atas piutang baik yang dijamin dengan hipotik atau tidak, dan baik yang mempunyai hak atas pembagian laba maupun atas keuntungan yang diperoleh krditor dan khususnya penghasilan dari surat perbendaharaan negara dan surat-surat obligasi atau surat-surat hutang, termasuk premi dan hadiah yang terikat pada surat perbendaharaan negara dan surat-surat obligasi atau surat-surat

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hutang tersebut. Denda atas pembayaran yang terlambat tidak dianggap sebagai bunga.4 2. Menurut penulis istilah Bunga dalam tax treaty adalah pembagian hak yang diberikan kepada pemberi pinjaman atas jumlah modal yang diberikan kepada peminjam sesuai dengan kesepakatan atau persetujuan bersama dalam bentuk persentase dan tidak melihat keuntungan atau kerugian penerima pinjaman. 3. Menurut tax treaty Istilah "bunga" yang digunakan dalam pasal ini berarti penghasilan dari semua jenis tagihan hutang baik yang dijamin dengan hipotik maupun tidak dan baik yang mempunyai hak atas pembagian laba atau 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 perbendaharaan, obligasi atau suratsurat hutang tersebut. 4. Penerapan pemajakan atas bunga adalah with holding tax, batasan maksimal 10% apabila pemberi pinjaman adalah negara yang mengadakan perjanjian tax treaty, karena agar tidak terjadi penerapan pajak ganda dan agar pajak yang dibayar dapat dikreditkan seluruhnya. 5. Bilamana terdapat pembayaran bunga yang tidak wajar, maka negara yang penduduknya membayar bunga dapat melakukan penghitungan kembali, apabila terjadi antara pemberi dan penerima bunga terdapat hubungan istimewa, dan mengenakan pemajakannya sesuai dengan ketentuan yang berlaku jika terjadi diantara pihak-pihak yang bebas. 6. Bunga dapat menjadi penghasilan yang bersifat passive income atau business income, apabila passive income maka pengenaan pajaknya di Indonesia dengan with holding tax PPh Pasla 26 UU PPh, namun jika business income maka pengenaan pajaknya melalui penghitungan Bentuk Usaha Tetap. Perbedaan Model OECD, UN dan Indonesia Model adalah sebagai berikut: 1. Pasal 11 ayat 2, UN dan Model Indonesia menegaskan persentase tergantung kesepakatan kedua negara, sedangkan OECD jelas menegaskan bahwa pemajakan bunga tidak boleh melebihi 10% dari jumlah bruto.

4

Ibid hal.

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2. Pasal 11 ayat 4, UN lebih menjelaskan bahwa untuk tidak dikenakan obyek bunga adalah apabila ia menjalankan pekerjaan bebas di negara lainnya melalui suatu tempat tetap yang berada disana. 3. Model Indonesia, menambahkan Pasal 11 ayat 3, yang menyatakan bahwa bunga yang diterima oleh pemerintah, negara bagian atau pemerintah daerah, akan dibebaskan pengenaan pajaknya. 4. Untuk ayat lainnya dalam Pasal 11, tidak ada perbedaan antara UN, OECD dan Indonesia Model. Pasal 12 Royalties (Royalti) UN

OECD

1. royalties arising in a contracting 1. royalties arising in a contracting state and paid to a resident of the state and beneficially owned by a other contracting state may be resident of the other contracting taxed in that other state. state shall be taxable only in that other state. 2. However, such royalties may also be taxed in the constracting 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 …..per cent (the percentage is tobe established through bilateral negotiations) of thr gross amount of the royalties. The competent authorities of the contracting state shall by mutual agreement settle the mode of application of this limitation. 3. the term ”royalties” as used in this 2. the term ”royalties” as used in this article means payment of any kids article means payment of any kids

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received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or film or tapes used for radio or television broadcasting any patent, trade mark design or model, plan, secret formula or process, or for the use, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.

received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.

4. the provisions of paragraph 1 and 3. the provisions of paragraph 1 shall 2 shall not apply if the beneficial not apply if the beneficial owner owner of the royalties, being a of the royalties, being a resident resident of a contracting state, of a contracting state, carries on carries on business in the other business in the other contracting contracting state in which the state in which the royalties arise royalties arise through a through a permanent permanent establishment situated establishment situated therein and therein or performs in that other right such permanent state independent personal establishment. In such case the services from a fixed base situated provisions of article 7 shall apply. there in, and the debt-claim in respect of which the royalties are paid is effectively connected with a) such permanent establishment or fixed base, or with b). business activities referred to in c) of paragraph 1 of article 7 shall apply. In such case the provisions of article 7 or article 14, as the case may be shall apply. 5. Royalties shall be deemed to arise


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in a contracting state when 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 contracting state a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the state in which the permanent establishment or fixed base is situated. 6. where, by reason of a special relation between the player and 4. where, by reason of a special the beneficial owner or between relation between the player and both of them and some other the beneficial owner or between person, the amount of royalties, both of them and some other having regard to the use, right or person, the amount of royalties, information for which are paid, having regard to the use, right or exceeds the amount which would information for which are paid, have been agreed upon by the exceeds the amount which would payer and the beneficial owner in have been agreed upon by the the absence of such relationship, payer and the beneficial owner in the provisions of article shall the absence of such relationship, apply only to the last-mentioned the provisions of article shall amount. In Such case, the excess apply only to the last-mentioned part of the payments shall remain amount. In Such case, the excess taxable according to the laws of part of the payments shall remain each contracting state, due regard taxable according to the laws of being had to the other provisions each contracting state, due regard of this convention. being had to the other provisions of this convention.

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Terjemahan Pasal 12 Tax Treaty UN model adalah sebagai berikut: 1. Royalti yang berasal dari Negara Pihak pada persetujuan dan dibayarkan kepada penduduk dari suatu Negara Pihak 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 adalah pemilik royalti yang menikmatinya, maka pajak yang dikenakan tidak akan melebihi …… persen (persentasenya ditentukan berdasarkan kesepakatan bersama antara dua negara yang mengadakan perjanjian) dari jumlah total kotor royalti. Pejabat-pejabat yang berwenang dari kedua negara pihak pada persetujuan dengan mengadakan perjanjian yang saling menguntungkan dapat mengatur pelaksanaan pengenaan pajak atas royalty tersebut. 3. Istilah "royalti" sebagaimana digunakan dalam Pasal ini berarti segala jenis pembayaran yang diterima sebagai balas jasa atas penggunaan, hak menggunakan setiap hak cipta kesusasteraan, kesenian atau karya ilmiah, termasuk film-film sinematografi dan film-film atau pita-pita untuk siaran radio, televisi, paten, merk dagang, desain atau model, rencana, rumus rahasia atau cara pengolahan, atau hak menggunakan perlengkapanperlengkapan industri, perdagangan atau pengetahuan, atau untuk keterangan mengenai pengalaman di bidang industri, perdagangan atau ilmu pengetahuan. 4. Ketentuan-ketentuan ayat 1 dan ayat 2 tidak berlaku, apabila pihak si penerima royalti, yang merupakan penduduk suatu Negara Pihak pada persetujuan menjalankan usaha di Negara Pihak lainnya pada persetujuan dimana royalti itu berasal, melalui suatu bentuk usaha tetap yang berada disana, atau melakukan suatu pekerjaan bebas di negara lainnya itu melalui suatu tempat tertentu, dan hak atau milik sehubungan dengan mana royalti itu dibayarkan, mempunyai hubungan yang efektif dengan a).bentuk usaha tetap atau tempat usaha tetap, atau dengan b) kegiatan usaha sebagaimana diatur dalam ayat 1 dari pasal 7. Dalam hal demikian, ZZ melihat pada masalahnya, berlaku ketentuan Pasal 7 atau Pasal 14. 5. Royalti dapat dianggap berasal dari Negara Pihak pada persetujuan apabila pembayarnya adalah orang atau badan yang membayarkan royalti, tanpa memandang apakah ia penduduk suatu Negara Pihak pada persetujuan atau bukan, memiliki bentuk usaha tetap atau tempat tertentu di suatu Negara Pihak pada persetujuan dimana kewajiban membayar itu timbul, dan


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pembayaran tersebut menjadi beban bentuk usaha tetap atau tempat tertentu tersebut, maka royalti itu dianggap berasal dari negara dimana bentuk usaha tetap atau tempat tertentu itu berada. 6. Jika karena alasan adanya hubungan istimewa antara pembayar dengan pemilik hak yang menikmati atau antara kedua-duanya dengan pihak ketiga, maka jumlah royalti dengan memperhatikan penggunaan, hak dan keterangan untuk mana royalty itu dibayar melebihi dari jumlah yang seharusnya disepakati oleh pembayar dan pemilik hak seandainya tidak ada hubungan istimewa semacam itu, maka ketentuan-ketentuan Pasal ini hanya akan berlaku terhadap 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. Penjelasan Pasal 12 Tax Treaty model adalah sebagai berikut: 1. Istilah royalty menurut penulis adalah hak yang diterima oleh pemilik hak cipta, hak paten atau pemberi informasi atas penggunaan hasil cipta atau penggunaan merk oleh pihak ketiga. 2. Menurut tax treaty istilah royalty adalah segala jenis pembayaran yang diterima sebagai balas jasa atas penggunaan, hak menggunakan setiap hak cipta kesusasteraan, kesenian atau karya ilmiah, termasuk film-film sinematografi dan film-film atau pita-pita untuk siaran radio, televisi, paten, merk dagang, desain atau model, rencana, rumus rahasia atau cara pengolahan, atau hak menggunakan perlengkapan-perlengkapan industri, perdagangan atau pengetahuan, atau untuk keterangan mengenai pengalaman di bidang industri, perdagangan atau ilmu pengetahuan. 3. Royalti dapat dikenakan pajak di negara lain, arti kata dapat berarti pemajakannya dikenakan di dua tempat, yaitu di negara sumber penghasilan dengan withholding tax, dan di negara domisili dengan menghitung kembali penghasilan tersebut ke dalam laba usaha kantor pusat atau penerima royalti. 4. Untuk menghindari pemajakan ganda, maka tarif withholding tax paling tinggi pada umumnya 10%, dan sebaik mungkin lebih kecil pengenaannya, agar pemajakan di negara sumber kredit pajaknya dapat dikreditkan seluruhnya. 5. negara berkembang, sangat menginginkan tarif pajak atas royalti lebih tinggi, karena mereka lebih banyak memanfaatkan hak cipta, hak paten

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atau informasi dari negara maju, sedangkan negara maju menginginkan tarif royalti rendah, bahkan lebih bagus pemajakannya berada di negara domisili, karena pada umumnya merekalah yang memperoleh penghasilan, sehingga pemajakannya lebih banyak di negara domisili. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Pasal 12 ayat 2 di UN dan Indonesia Model mengatur tentang tarif royalti berdasarkan kesepakatan kedua negara dalam persetujuan, sedangkan dalam OECD tidak dijelaskan lebih lanjut tarif persentase atas royalti tersebut. 2. Pasal 12 ayat 3 di Indonesia Model, Istilah " royalti" lebih diperjelas yaitu pembayaran secara berkala atau bukan, dan dalam bentuk apapun yang dibuat sebagai pertimbangan untuk: a. penggunaan dari, atau hak untuk menggunakan, hak cipta apapun, hak paten, disain atau model, rencana, rumusan yang rahasia atau cara pengolahan, merek dagang atau hak milik lainnya atau hak atau ; b. penggunaan dari, atau atau hak menggunakan industri, perdagangan atau pengetahuan perlengkapan-perlengkapan industri, c. persediaan dari informasi atau pengetahuan ilmiah, teknis, pengetahuan komersil atau industri atau informasi; atau d. persediaan tentang segala bantuan yang pokok atau sampingan tentang hak kekayaan atau hak milik sebagaimana di sebutkan dalam subparagraph ( a), apapun peralatan seperti tersebut didalam subparagraph ( b) atau apapun pengetahuan atau informasi seperti seperti tersebut didalam sub-paragraph ( c); atau e. penggunaan dari, atau hak untuk penggunaan: i) film gambar hidup; atau ii) film atau video untuk digunakan dalam penguhung dengan televisi; atau iii) tape untuk digunakan dalam penghubung dengan siaran radio. Sedangkan istilah model OECD hanya terbatas pada Istilah "royalti" berarti segala jenis pembayaran yang diterima sebagai balas jasa atas penggunaan, hak menggunakan setiap hak cipta kesusasteraan, kesenian atau karya ilmiah, termasuk film-film sinematografi, paten, merk dagang, desain atau model, rencana, rumus rahasia atau cara pengolahan, atau

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untuk keterangan mengenai pengalaman di bidang industri, perdagangan atau ilmu pengetahuan. 3. Dalam Pasal 12 ayat 4, Model UN dan Indonesia menjelaskan bahwa, Ketentuan-ketentuan pemajakan atas royalti tidak berlaku, apabila pihak si penerima royalti, yang merupakan penduduk suatu Negara Pihak pada persetujuan menjalankan usaha di Negara Pihak lainnya pada persetujuan dimana royalti itu berasal, melalui suatu bentuk usaha tetap yang berada disana, atau melakukan suatu pekerjaan bebas di negara lainnya itu melalui suatu tempat tertentu, dan hak atau milik sehubungan dengan mana royalti itu dibayarkan, mempunyai hubungan yang efektif dengan a).bentuk usaha tetap atau tempat usaha tetap, atau dengan b) kegiatan usaha sebagaimana diatur dalam ayat 1 dari pasal 7. Dalam hal demikian, melihat pada masalahnya, berlaku ketentuan Pasal 7 atau Pasal 14. Sedangkan Model OECD tidak mengatur pemajakan royalti tidak berlaku apabila melakukan suatu pekerjaan bebas melalui suatu tempat tertentu. 4. Pasal 12 ayat 5 dalam UN dan Indonesia Model, dijelaskan tentang Royalti dapat dianggap berasal dari negara sumber apabila orang atau badan yang membayarkan royalti, tanpa memandang apakah ia penduduk suatu Negara Pihak pada persetujuan atau bukan, memiliki bentuk usaha tetap atau tempat tertentu di suatu Negara Pihak pada persetujuan dimana kewajiban membayar itu timbul, dan pembayaran tersebut menjadi beban bentuk usaha tetap atau tempat tertentu tersebut, maka royalti itu dianggap berasal dari negara dimana bentuk usaha tetap atau tempat tertentu itu berada. Namun di dalam Model OECD tidak dijelaskan hal demikian. 5. ayat lainnya dalam Pasal 12, untuk Model UN, OECD dan Indonesia, tidak ada perbedaan. Pasal 13 Capital Gains (Keuntungan Harta Bergerak) UN

OECD

1. Gains derived by a resident of a 1. Gains derived by a resident of a Contracting State from the Contracting State from the alienation of immovable property alienation of immovable property referred to in article 6 and situated referred to in Article 6 and situated in the other Contracting State may in the other Contracting State may be taxed in that other State be taxed in that other State. 2. Gains from the alienation of 2. Gains from the alienation of movable property forming part of movable property forming part of

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

the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.

3. Gains from the alienation of ships 3. Gains from the alienation of ships or aircraft operated in international or aircraft operated in international traffic, boats engaged in inland traffic, boats engaged in inland waterways transport or movable waterways transport or movable property pertaining to the property pertaining to the operation of such ships, aircraft or operation of such ships, aircraft or boats, shall be taxable only in the boats, shall be taxable only in the Contracting State in which the Contracting State in which the place of effective management of place of effective management of the enterprise is situated. the enterprise is situated. 4. Gains from the alienation of shares of the capital stock of a company, or of an interest in a partnership, trust or estate the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that State. In particular: i. Nothing contained in paragraph 4 shall apply to a company, partnership, trust or estate, other than a company engaged in the

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business of management of immovable properties, the property of which consists directly or indirectly principally of immovable property used by such company, partnership, trust or estate in its business activities. ii. For the purposes of this paragraph, “principally” in relation to ownership of immovable property means the value of such immovable property exceeding seventy five percent of the aggregate value of all assets owned by the company, partnership, trust or estate. 5. Gains from the alienation of shares other than those mentioned in paragraph 4 representing a participation of ___ per cent (the percentage is to be established through bilateral negotiations) in a company which is a resident of a Contracting State may be taxed in that State. 6. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5 shall be taxable only in the Contracting State of which the alienator is a resident.

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

Terjemahan Pasal 13 Tax Treaty UN Model adalah sebagai berikut:

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1. Keuntungan yang diperoleh penduduk suatu Negara Pihak pada persetujuan dari pemindahtanganan harta tak gerak, sebagaimana dimaksud dalam Pasal 6 dan terletak di Negara Pihak lainnya pada persetujuan, dapat dikenakan pajak di Negara Pihak lainnya tersebut. 2. Keuntungan dari pemindahtanganan harta bergerak yang merupakan bagian kekayaan suatu bentuk usaha tetap yang dimiliki oleh perusahaan salah satu negara di negara lainnya atau dari harta bergerak yang merupakan bagian dari suatu tempat usaha tetap yang tersedia bagi penduduk salah satu negara untuk melakukan pekerjaan bebas, termasuk keuntungan dari pemindahtanganan bentuk usaha tetap itu (tersendiri atau beserta keseluruhan perusahaan) atau pemindahtanganan tempat tertentu, dapat dikenakan pajak di Negara Pihak lainnya tersebut. 3. Keuntungan yang diterima oleh penduduk suatu negara dari pemindahtanganan kapal-kapal dan pesawat udara yang dioperasikan dalam jalur lalu lintas internasional, perahu-perahu yang yang dioperasikan untuk pengangkutan sungai, atau harta bergerak yang ada hubungannya dengan pengoperasian kapal-kapal dan pesawat udara, hanya akan dikenakan pajak di negara tempat manajemen dari perusahaan yang mengoperasikannya berada. 4. Keuntungan dari pemindahtanganan saham-saham dari suatu perusahaan, atau penyertaan dalam suatu persekutuan, trust (jaminan) atau tanah milik, yang aktivanya secara langsung maupun tidak langsung terutama terdiri dari harta tak bergerak di salah satu negara dapat dikenai pajak di negara tersebut. Khususnya: 1) Ketentuan pada ayat 4 diatas tidak berlaku terhadap perusahaan, persekutuan, jaminan atau tanah milik, kecuali perusahaan yang bergerak dalam pengusahaan atas harta tak bergerak, yang terdiri dari secara langsung atau tidak langsung sebagian besar harta tak bergerak yang digunakan oleh perusahaan, persekutuan, trust (jaminan) atau tanah milik tersebut dalam kegiatan usahanya. 2) Yang dimaksud dengan “terutama” pada ayat ini dalam hubungannya dengan pemilikan atas harta tak gerak adalah jika nilai dari harta tersebut melebihi lima puluh persen dari keseluruhan harta yang dimiliki oleh perusahaan, persekutuan, Jaminan atau tanah milik tersebut. 5. Keuntungan dari pemindahtanganan saham-saham selain yang disebutkan dalam ayat 4 yang mewakili partisipasi dari ……persen (persentasenya


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ditentukan berdasarkan kesepakatan bersama antara dua negara yang mengadakan perjanjian) di sebuah perusahaan yang berdomisili di salah satu negara dapat dikenakan pajak di negara itu 6. Keuntungan dari pemindahtanganan harta lainnya, kecuali yang disebut pada ayat-ayat 1,2,3,4 dan 5 hanya akan dikenakan pajak di negara dimana orang/badan yang memindahkan merupakan penduduk / berkedudukan. Penjelasan Pasal 13 Tax Treaty model adalah sebagai berikut: 1. Keuntungan dari pengalihan harta dapat dikenai pajak di negara sumber, Indonesia mengenakan penjualan saham ke luar negeri dengan tarif 20% x 25% x penghasilan bruto. 2. Penduduk asing yang menjalankan usaha berupa Bentuk Usaha Tetap, dalam meghitung laba rugi penjualan aktiva tersebut dengan menggabungkankannya kedalam laba usaha BUT. 3. Sedangkan untuk laba penjualan kapal-kapal dan pesawat udara yang dioperasikan dalam jalur lalu lintas internasional, perahu-perahu yang yang dioperasikan untuk pengangkutan sungai, atau harta bergerak yang ada hubungannya dengan pengoperasian kapal-kapal dan pesawat udara, hanya akan dikenakan pajak di negara tempat manajemen dari perusahaan yang mengoperasikannya berada (negara domisili). 4. Jika penduduk asing memiliki harta berupa jaminan atau tanah milik di negara lainnya Keuntungan dari pemindahtanganan saham-saham dari suatu perusahaan, atau penyertaan dalam suatu persekutuan, jaminan atau tanah milik, yang aktivanya secara langsung maupun tidak langsung terutama terdiri dari harta tak bergerak di salah satu negara dapat dikenai pajak di negara tersebut, khususnya jika nilai harta tetap tersebut adalah melebihi 50% dari seluruh nilai aktiva dari perusahaan, atau penyertaan dalam suatu persekutuan, trust (jaminan) atau tanah milik. Dalam hal ini tidak termasuk harta tetap yang dipakai oleh perusahaan yang kegiatannya menggunakan harta tersebut 5. Sedangkan harta lainnya, selain yang disebut diatas pemajakannya di lakukan di negara domisili. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Model OECD, dalam Pasal 13 ayat 2 Keuntungan dari pemindahtanganan harta bergerak dari sebuah BUT, tidak mencakup definisi harta bergerak

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yang merupakan bagian dari suatu tempat usaha tetap yang tersedia bagi penduduk salah satu negara untuk melakukan pekerjaan bebas, sedangkan Model UNdan Indonesia menjelaskan tentang tempat usaha tetap untuk pekerjaan bebas jika melakukan pengalihan harta, keuntungannya dikenakan di suatu tempat tetap tersebut, karena termasuk definisi BUT. 2. Model Indonesia dan OECD, tidak menerapkan Pasal 13 ayat 4 dan 5 dalam UN Model. Pasal 14 Independent Personal Services (Pekerjaan Bebas) UN 1. Income derived by a resident of deleted a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State: (a) If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or (b) If his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his

OECD


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activities performed in that other State may be taxed in that other State. 2.

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.

Terjemahan Pasal 14 Tax Treaty UN model adalah sebagai berikut: 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 hal dibawah ini, dimana penghasilan itu dapat juga dikenai pajak di negara pada persetujuan lainnya: a. Jika ia mempunyai suatu tempat tertentu yang tersedia secara teratur dipergunakan untuk menjalankan pekerjaan di Negara Pihak lainnya pada persetujuan itu, penghasilan tersebut dapat dikenakan pajak di Negara Pihak lainnya itu tetapi hanya bagian penghasilan yang dianggap berasal dari tempat tertentu itu atau b. Jika ia tinggal di Negara Pihak lainnya itu selama suatu masa atau masa-masa yang tidak melebihi 183 hari dalam masa 12 bulan yang mulai atau berakhir pada satu tahun pajak, dalam hal ini hanya penghasilan yang diperoleh dari kegiatan-kegiatan yang dilakukan di negara lain itulah yang akan dikenakan pajak di Negara Pihak lainnya itu. 2. Istilah "jasa-jasa profesional" terutama meliputi kegiatan-kegiatan di bidang ilmu pengetahuan, kesusasteraan, kesenian, pendidikan atau pengajaran yang dilakukan secara independen, demikian juga pekerjaanpekerjaan bebas yang dilakukan oleh para dokter, ahli hukum, ahli teknik, arsitek, dokter gigi dan akuntan. Penjelasan Pasal 14 Tax Treaty model adalah sebagai berikut:

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Untuk orang pribadi yang memperoleh penghasilan dari jasa profesi, seperti ; dokter, arsitek, pengacara, akuntan dll, apabila ia memperoleh hasil dari negara sumber, maka dikenakan pajak hanya di negara domisili, kecuali jika ia membuat suatu usaha tetap atau tinggal di Indonesia selama lebih dari 183 hari dalam kurun waktu 12 bulan. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Dalam Model OECD, Pasal 14 dihapus, sedangkan dalam Model Indonesia dalam ayat 1 Pendapatan yang diperoleh oleh penduduk dari suatu negara yang terikat persetujuan menyangkut jasa yang profesional atau aktivitas lainnya yang berdiri bebas, akan dapat dikenakan pajak di negara itu, kecuali jika ia mempunyai suatu tempat tertentu yang secara teratur menyediakan untuk pegawai pekerja bebas di negara lain untuk kepentingan melakukan aktivitasnya atau ia hadir di negara lain untuk suatu periode atau melebihi periode-periode........ hari selama dua belas bulan. Jika ia mempunyai suatu tempat tertentu di negara lain untuk periode atau periode-periode yang tersebut di atas, pendapatan dikenakan pajak di negara lain, tetapi hanya sejumlah laba yang dianggap dari suatu tempat tertentu atau diperoleh di negara lain sepanjang periode atau periode-periode yang tersebut di atas. 2. Untuk Model Indonesia Pasal 14 ayat 1 huruf a dan B, sudah di atur dalam pasal 14 ayat 1. Pasal 15 Dependent Personal Services (Pekerjaan dalam hubungan kerja) UN

OECD

1. Subject to provisions of article 1. Subject to provisions of article 16, 18 and 19, salaries, wages and 16, 18 and 19, salaries, wages and other similar remuneration other similar remuneration derived by a resident of a derived by a resident of a contracting state in respect of an contracting state in respect of an employment shall be taxable only employment shall be taxable only in that state unless the in that state unless the employment is exercised in the employment is exercised in the other contracting state. If the other contracting state. If the employment is so exercised, such employment is so exercised, such remuneration as is derived there remuneration as is derived there from may be taxed in that other from may be taxed in that other state. state.

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2. Notwithstanding the provisions of 2. Notwithstanding the provisions of paragraph 1, remuneration paragraph 1, remuneration derived by a resident of a derived by a resident of a contracting state in respect of an contracting state in respect of an employment exercised in the employment exercised in the other contracting state shall be other contracting state shall be taxable only in the firsttaxable only in the firstmentioned state if: mentioned state if: a. The recipient is present in the other state for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending the fiscal 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 fixed base which the employer has in the other state

a. The recipient is present in the other state for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending the fiscal 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 which the employer has in the other state

3. Notwithstanding the preceding provisions of this article, 3. Notwithstanding the preceding remuneration derived in respect provisions of this article, of an employment exercised remuneration derived in respect aboard a ship or aircraft operated of an employment exercised in international traffic, or aboard aboard a ship or aircraft operated a boat engaged in inland in international traffic, or aboard waterways transport, may be a boat engaged in inland taxed in the contracting state in waterways transport, may be which the place of effective taxed in the contracting state in management of the enterprise is which the place of effective situated management of the enterprise is situated


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1. Tunduk pada ketentuan-ketentuan yang termuat dalam Pasal 16, 18, dan 19, gaji, upah, dan imbalan sejenis lainnya yang diperoleh penduduk suatu Negara Pihak pada persetujuan karena suatu hubungan kerja hanya dikenakan pajak di negara itu, kecuali jika 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 pada ayat 1, maka imbalan yang diperoleh seorang penduduk suatu Negara Pihak pada persetujuan karena pekerjaan yang dilakukan di Negara Pihak lainnya pada persetujuan, hanya akan dikenakan pajak di Negara Pihak yang disebut pertama, apabila: a. penerima imbalan berada di Negara Pihak lainnya itu dalam suatu masa atau masa-masa yang jumlahnya tidak melebihi 183 hari dalam tahun takwim bersangkutan; dan b. imbalan dibayarkan oleh, atau atas nama pemberi kerja bukan merupakan penduduk Negara Pihak lainnya; dan c. imbalan tidak menjadi beban bentuk usaha tetap atau tempat tetap yang dimiliki oleh pemberi kerja di Negara Pihak lainnya tersebut. 3. Menyimpang dari ketentuan-ketentuan sebelumnya dalam Pasal ini, imbalan diperoleh karena pekerjaan yang dilakukan diatas kapal laut atau pesawat udara yang dioperasikan dalam jalur lalu lintas internasional, atau di atas perahu dalam pengangkutan sungai, dapat dikenakan pajak di negara yang terlibat dalam persetujuan dimana pimpinan perusahaan berada. Penjelasan Pasal 15 Tax Treaty model adalah sebagai berikut: 1. untuk karyawan perusahaan swasta yang memperoleh penghasilan dari negara sumber, dapat dikenakan pajak di negara sumber jika: a. penerima imbalan berada di Negara Pihak lainnya itu dalam suatu masa atau masa-masa yang jumlahnya melebihi 183 hari dalam tahun takwim bersangkutan; b. imbalan dibayarkan oleh, atau atas nama pemberi kerja di negara sumber penghasilan; c. imbalan tersebut menjadi beban bentuk usaha tetap atau tempat tetap yang dimiliki oleh pemberi kerja di negara sumber penghasilan.

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2. untuk karyawan yang bekerja di atas kapal atau jalur lalu lintas internasional dikenakan pajak di negara di mana pimpinan perusahaan berada; 3. untuk gaji yang dibayarkan oleh negara domisili kepada penduduknya yang bekerja di negara sumber, sepanjang belum melewati time test, maka tidak dikenakan pemajakannya di Indonesia; 4. untuk gaji yang pekerjaannya tersebut dilakukan di Negara Pihak lainnya atau negara sumber. Dalam hal demikian, maka imbalan yang diterima dari pekerjaan dimaksud dapat dikenakan pajak di negara Sumber melalui withholding tax PPh Pasal 26 dengan tarif 20% x penghasilan bruto. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Tidak ada perbedaan dalam Pasal 15 ayat 1 dan 2, baik UN, OECD maupun Indonesia Model 2. Dalam Pasal 15 ayat 3, Indonesia model tidak mengatur penghasilan pekerja di atas perahu dalam pengangkutan sungai, yang dapat dikenakan pajak di negara yang terlibat dalam persetujuan dimana pimpinan perusahaan berada. Pasal 16 Directors’fee UN

OECD

1. Directors’ fees and other similar 1. Directors’ fees and other similar payments derived by a resident of payments derived by a resident of a Contracting State in his capacity a Contracting State in his capacity as a member of the Board of as a member of the board of directors of a company which is a Directors of a company which is a resident of the other Contracting resident of the other Contracting State may be taxed in that other State may be taxed in that other State. State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a toplevel managerial position of a company which is a resident of the other Contracting State may

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be taxed in that other State.

Terjemahan Pasal 16 Tax Treaty UN model adalah sebagai berikut: 1. Imbalan para direktur dan pembayaran-pembayaran serupa yang diperoleh penduduk Negara Pihak pada persetujuan dalam kedudukannya sebagai anggota dewan direksi suatu perseroan yang berkedudukan di negara lain dapat dikenai pajak di negara lain itu. 2. Gaji, upah dan imbalan-imbalan lain yang sejenis yang diperoleh seorang penduduk dari salah satu negara dalam kedudukannya sebagai manajer pimpinan dari suatu perusahaan yang merupakan penduduk dari negara lain dapat dikenai pajak di negara lain itu. Penjelasan Pasal 16 Tax Treaty model adalah sebagai berikut: Seorang direktur atau pimpinan perusahaan yang berasal dari penduduk asing, dikenakan pajak di negara sumber penghasilan.Untuk Direktur atau pimpinan yang berasal dari luar negeri, apabila tidak tinggal di Indonesia atau tidak ikut mengawasi secara terus menerus, maka di Indonesia akan dikenakan pajak withholding tax PPh Pasal 26 sebesar 20% x penghasilan bruto.. Sedangkan bagi mereka yang tinggal di Indonesia lebih dari 183 hari dalam 12 bulan, atau berniat tinggal di Indonesia, maka diwajibkan memiliki NPWP dan dikenakan pajak sebagaimana Subjek Pajak Dalam Negeri lainnya.

Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Dalam Model OECD tidak mengatur tentang penghasilan lain-lain yang kedudukannya sebagai manajer dapat dikenakan pajak di negara lain. 2. Dalam Model Indonesia, memperjelas ketentuan sehingga menjadi sebagai berikut; Pembayaran direktur dan lain pembayaran yang yang serupa yang diperoleh oleh penduduk dari suatu negara yang terikat persetujuan didalam kapasitas nya sebagai anggota dari dewan direktur atau badan yang yang serupa dari suatu perusahaan yang berkedudukan di negara dikenakan pajak di negara lain tersebut 3. Dalam Model Indonesia, memperjelas ketentuan sehingga menjadi sebagai berikut; Penggajian seseorang sebagaimana dalam ayat 1 diperoleh dari

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perusahaan menyangkut fungsi yang sehari-hari dilakukan oleh seorang manajer atau teknik dapat dikenakan pajak berdasarkan Pasal 15. Pasal 17 Artistes and sportspersons (Artis dan Atlit) UN

OECD

1. Notwithstanding the provisions of 1. Notwithstanding the provisions of articles 14 and 15, income derived Articles 7 and 15, income derived by a resident of a Contracting by a resident of a Contracting State State as an entertainer, such as a as an entertainer, such as a theatre, theatre, motion picture, radio or motion picture, radio or television television artiste, or a musician, or artiste, or a musician, or as a as a sportsperson, from their sportsman, from his personal personal activities as such activities as such exercised in the exercised in the other Contracting other Contracting State, may be State, may be taxed in that other taxed in that other State. State. 2. Where income in respect of 2. Where income in respect of personal activities exercised by an personal activities exercised by an entertainer or a sportsperson in entertainer or a sportsman in his their capacity as such accrues not capacity as such accrues not to to the entertainer or sportsperson the entertainer or sportsman themselves but to another person, himself but to another person, that that income may, notwithstanding income may, notwithstanding the the provisions of articles 7, 14 and provisions of Articles 7 and 15, 15, be taxed in the Contracting be taxed in the Contracting State State in which the activities of the in which the activities of the entertainer or sportsperson are entertainer or sportsman are exercised. exercised.

Terjemahan Pasal 17 Tax Treaty model adalah sebagai berikut: 1. Menyimpang dari ketentuan-ketentuan Pasal 14 dan 15, penghasilan yang diperoleh penduduk suatu Negara Pihak pada persetujuan sebagai artis seperti artis teater, film, radio atau televisi dan pemain musik atau sebagai olahragawan, dari kegiatan-kegiatan perseorangan mereka yang dilakukan di Negara Pihak lainnya pada persetujuan dapat dikenakan pajak di Negara Pihak lainnya tersebut.

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2. Apabila penghasilan sehubungan dengan kegiatan-kegiatan perseorangan 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 kegiatankegiatan seniman atau olahragawan itu dilakukan. Penjelasan Pasal 17 Tax Treaty model adalah sebagai berikut: Untuk penghasilan yang diterima oleh artis dan atlit yang berasal dari negara sumber, dapat dikenakan pajak di negara sumber. Di Indonesia dikenakan PPh Pasl 26 sebesar 20% x penghasilan bruto. Apabila penerimaan atlit atau artis tersebut diterima badan usaha, maka dapat dikenakan pajak di negara di mana dilakukan kegiatan-kegiatan tersebut. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Istilah olah ragawan, jika Model UN adalah sportsperson, Model OECD adalah sportsman sedangkan Model Indonesia adalah athlete. 2. Model Indonesia menambahkan dalam pasal 17 ayat 3, menyimpang dari ketentuan dalam ayat 1 dan 2, pendapatan yang diperoleh dari aktivitas yang disebut di dalam ayat yang dilakukan di bawah suatu pengaturan atau persetujuan antara negara yang terikat persetujuan akan dibebaskan dari pajak di negara yang terikat persetujuan di mana aktivitas dilakukan jika kunjungan ke negara lain secara keseluruhan atau pada hakekatnya didukung oleh dana salah satu atau kedua negara yang terikat persetujuan, suatu otoritas yang lokal atau institusi publik negara tersebut Pasal 18 Pensions and social security Payments (pembayaran pensiunan dan jaminan social) UN Article 18 (alternative A)

OECD Its Not alternative A or B

1. Subject to the provisions of 1. Subject to the provisions of paragraph 2 of article 19, pensions paragraph 2 of Article 19, and other similar remuneration paid pensions and other similar to a resident of a Contracting State in remuneration paid to a resident consideration of past employment of a Contracting State in shall be taxable only in that State. consideration of past employment shall be taxable 2. Notwithstanding the provisions of

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paragraph 1, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political subdivision or a local authority thereof shall be taxable only in that State.

only in that State..

Article 18 (alternative B) 1. 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 may be taxed in that State. 2. However, such pensions and other similar remuneration may also be taxed in the other Contracting State if the payment is made by a resident of that other State or a permanent establishment situated there in. 3. Notwithstanding the provisions of paragraphs 1 and 2, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political subdivision or a local authority thereof shall be taxable only in that State.

Terjemahan Pasal 18 Tax Treaty UN model adalah sebagai berikut: Alternatif A

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1. Tunduk pada ketentuan-ketentuan ayat 2 Pasal 19, pensiun dan imbalan sejenis lainnya yang dibayarkan kepada penduduk suatu Negara Pihak pada persetujuan akibat suatu hubungan kerja masa lalu, hanya akan dikenakan pajak di negara itu 2. Menyimpang dari ketentuan ayat 1, pensiun yang dibayar atau pembayaranpembayaran lainnya dalam rangka program umum yang menjadi bagian dari tunjangan sosial dari salah satu negara atau bagian ketatanegaraannya hanya dikenai pajak di negara itu. Penjelasan Pasal 18 alternatif A Tax Treaty model adalah sebagai berikut: Untuk uang pensiunan dikenakan pajak di negara domisili, atas penghasilan yang diterimanya dimasa lampau. Hal ini bisa saja terjadi para pensiunan dari negeri Belanda ingin tinggal di Belanda atas uang pensiunan tersebut tetap dikenakan di negara Belanda. Di negara maju, pensiun juga diberikan berupa tunjangan social bagi penduduknya dan pemajakannya tetap pada negara yang memberikan tunjangan tersebut. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Model OECD, tidak mengatur Pasal 18 ayat 2 dalam alternatif A dan tidak juga mengatur alternatif B sebagaimana diatur dalam UN Model. 2. Dalam Pasal 18 ayat 2, Model Indonesia menambahkan tentang ketentuan Istilah " anuitas (tunjangan tahunan)" berarti suatu penjumlahan yang dinyatakan sebagai hutang pada waktu tertentu yang dinyatakan selama hidup atau selama suatu periode yang yang dapat diketahui atau ditetapkan tentang kewajiban untuk melakukan pembayaran sebagai hasil pertimbangan dalam pengembalian uang. Alternatif B 1. Tunduk pada ketentuan-ketentuan ayat 2 Pasal 19, pensiun dan imbalan sejenis lainnya yang dibayarkan kepada penduduk suatu Negara Pihak pada persetujuan akibat suatu hubungan kerja masa lalu, dapat dikenakan pajak di negara itu 2. Namun, pensiun tersebut dan pembayaran sejenisnya dapat juga dikenai pajak di negara lainnya bila pembayaran tersebut dilakukan oleh penduduk negara lain itu atau oleh BUT yang berada di negara itu. 3. Menyimpang dari ketentuan ayat 1 dan ayat 2, pensiun yang dibayar atau pembayaran-pembayaran yang sejenis yang dibayar dalam rangka program

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umum sebagai bagian dari jaminan social dari salah satu negara atau bagian ketatanegaraannya hanya dikenai pajak di negara itu. Penjelasan Pasal 18 alternatif B Tax Treaty model adalah sebagai berikut: Sebagai negara berkembang Indonesia sebaiknya menggunakan Alternative B karena pengenaan pajaknya berdasarkan asas sumber penghasilan. Pengenaan pajak ini juga dikarenakan yang memberi penghasilan adalah negara sumber. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: Model OECD dan Indonesia, tidak ada Model Alternatif pasal 18 B Pasal 19 Government service (Jasa Pemerintahan) UN

OECD

1. a) salaries, wages and other similar 1. a) salaries, wages and other similar remuneration, other than a remuneration, other than a pension, paid by a contracting pension, paid by a contracting state or a political subdivision or a state or a political subdivision local authority thereof to an or a local authority thereof to individual in respect of service an individual in respect of rendered to that state or service rendered to that state or subdivision or authority shall be subdivision or authority shall taxable only in that state. be taxable only in that state. b) however, such salaries, wages and other similar remuneration shall be taxable only in the other contracting state if services are rendered in that state and the individual is a resident of that state who: i. ii.

is a national of that state; or Did not become a resident of that state solely for purpose of

b) however, such salaries, wages and other similar remuneration shall be taxable only in the other contracting state if services are rendered in that state and the individual is a resident of that state who: i.is a national of that state; or ii. Did not become a resident of that state solely for purpose of rendering the service.

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rendering the service. 2. a) any pension paid by, or out of founds created by, a contracting state or a political subdivision or a local authority thereof to on individual in respect of services rendered to that state or subdivision or authority shall be taxable only in that state. b) However, such pension shall be taxable only contracting state if the individual is a resident of, and a national of, that state. 3. The provisions of article 15, 16, 17, and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of service rendered in connection with a business carried on by a contracting state or a political subdivision or a local authority thereof.

2. a) any pension paid by, or out of founds created by, a contracting state or a political subdivision or a local authority thereof to on individual in respect of services rendered to that state or subdivision or authority shall be taxable only in that state. b) However, such pension shall be taxable only contracting state if the individual is a resident of, and a national of, that state.

3. The provisions of article 15, 16, 17, and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of service rendered in connection with a business carried on by a contracting state or a political subdivision or a local authority thereof.

Terjemahan Pasal 19 Tax Treaty UN model adalah sebagai berikut: 1. (a)

gaji, upah atau imbalan lainnya yang sejenis, selain dari pensiun, yang dibayarkan oleh Negara Pihak pada persetujuan, pemerintah daerah atau lokal kepada seseorang sehubungan dengan jasa-jasa yang diberikan kepada negara atau pemerintah daerah/lokal itu, dalam rangka pelaksanaan tugas-tugas pemerintah, hanya akan dikenakan pajak di Negara Pihak itu.

(b)

Namun demikian, gaji, upah atau imbalan lainnya yang sejenis tersebut hanya akan dikenakan pajak di Negara Pihak lainnya pada persetujuan apabila jasa-jasa tersebut diberikan di Negara Pihak lainnya dan orang tersebut adalah penduduk negara itu yang:

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i. merupakan kewarganegaraan negara lain itu; atau ii. tidak menjadi penduduk negara lain itu semata-mata hanya untuk maksud memberikan jasa-jasa tersebut 2. (a)

Setiap pensiun yang dibayarkan oleh, atau dari dana yang dibentuk oleh suatu negara Negara Pihak pada persetujuan, pemerintah daerah atau lokal kepada seseorang sehubungan dengan jasa-jasa yang diberikannya kepada negara itu atau pemerintahannya hanya akan dikenakan pajak di negara itu.

(b)

Namun demikian, pensiun tersebut hanya akan dikenakan pajak di Negara Pihak lainnya pada persetujuan bilamana orang tersebut adalah penduduk, dan berkewarganegaraan dari negara lainnya tersebut.

3. Ketentuan-ketentuan dalam Pasal-pasal 15, 16 dan 18 akan berlaku terhadap gaji, upah atau imbalan lainnya yang sejenis dan pensiun dari jasa-jasa yang diberikan sehubungan dengan usaha yang dijalankan oleh suatu Negara Pihak pada persetujuan atau pemerintah daerah/lokal. Penjelasan Pasal 19 Tax Treaty model adalah sebagai berikut: Untuk PNS atau pegawai pemerintah terdapat aturan sebagai berikut: 1. Jika gajinya dibayar oleh pemerintah negara dimana mereka bekerja, maka pemajakannya tetap di negara yang membayarkan. 2. Jika gajinya berasal dari perusahaan milik negara, maka berlaku ketentuan pasal 15 tentang pegawai swasta dan pasal 18 tentang jabatan direktur. 3. Jika penduduk asing bekerja di kedutaan Indonesia di luar negeri, maka pemajakannya tetap berada di negara dimana kedutaan tersebut berada. 4. Untuk pensiunanya akan dikenakan pajak di negara mana ia berstatus menjadi PNS atau pegawai pemerintah. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: Untuk ke-3 jenis Model pemajakan, tidak ada perbedaan. Pasal 20 Student (Pelajar) UN

OECD

1. Payments which a student or 1. Payments which a student or business apprentice who is or was business apprentice who is or was

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immediately before visiting a contracting state a resident of the other contracting state and who is present in the first-mentioned state solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that state, provided that such payments arise from sources outside that state.

immediately before visiting a contracting state a resident of the other contracting state and who is present in the first-mentioned state solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that state, provided that such payments arise from sources outside that state.

Terjemahan Pasal 20 Tax Treaty UN model adalah sebagai berikut: Pembayaran yang diterima oleh pelajar atau pemagang yang merupakan penduduk atau segera sebelum mengunjungi suatu negara merupakan penduduk negara lainnya dan berada di negara yang disebut pertama sematamata untuk keperluan hidup, mengikuti pendidikan atau pelatihan, tidak akan dikenai pajak di negara itu sepanjang pembayaran-pembayaran tersebut berasal dari sumber-sumber di luar negara itu. Penjelasan Pasal 20 Tax Treaty model adalah sebagai berikut: Seorang pelajar atau pemagang yang memperoleh penghasilan sematamata dari negara domisili, tidak akan dikenakan pajak di negara dimana mereka belajar atau ikut pelatihan. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Untuk Pasal 20 Model UN dan OECD, tidak ada perbedaan, untuk students Model Indonesia diatur dalam Pasal 21. 2. Namun Model Indonesia dalam Pasal 20, bukan pelajar, namun ada ketentuan lain mengenai guru dan peneliti. Inilah salah satu hal yang membedakan model Indonesia dengan Model UN dan OECD, dimana tidak diatur tentang pemajakan atas penghasilan guru dan peneliti. 3. Pasal 20 Model Indonesia menjelaskan tentang Perorangan yang mengunjungi untuk sementara ke suatu Negara Pihak pada persetujuan dan yang diundang oleh Pemerintah dari negara yang terikat persetujuan tersebut pertama atau dari suatu Universitas, perguruan tinggi, sekolah, musium atau institusi budaya di negara Yang yang disebut pertama, atau di

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bawah suatu program acara pemerintahan tentang pertukaran budaya, hadir oleh karena Contracting State/negara yang terikat persetujuan untuk suatu periode tidak melebihi dua tahun yang berurutan semata-mata untuk kepentingan pengajaran, memberi ceramah kuliah atau menyelesaikan riset pada institusi tersebut akan dibebaskan pajak di negara yang terikat persetujuan atas sejumlah penggajian yang diperoleh dari aktivitas tersebut, dengan ketentuan bahwa pembayaran dari penggajian tersebut diperoleh dari negara lain yang Terikat persetujuan. Pasal 21 Other Income (Pendapatan lain-lain) UN

OECD

1. Items of income of a resident of a 1. Items of income of a resident of a Contracting State, wherever contracting state, wherever arising, not dealt with in the arising, not dealt with in the foregoing articles of this foregoing articles of this Convention shall be taxable only convention shall be taxable only in that State. in that state. 2. The provisions of paragraph 1 2. the provisions of paragraph 1 shall not apply to income, other shall not apply to income, other than income from immovable than income from immovable property as defined in paragraph 2 property as defined in paragraph of article 6, if the recipient of such 2 of article 6, if the recipient of income, being a resident of a such income, being a resident of a Contracting State, carries on contracting state, carries on business in the other Contracting business in the other contracting State through a permanent state though a permanent establishment situated therein, or establishment situated therein and performs in that other State the right or property in respect of independent personal services which the income is paid is from a fixed base situated therein, effectively connected with such and the right or property in respect permanent establishment. In such of which the income is paid is case the provisions of article 7 effectively connected with such shall apply. permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply. 3. Notwithstanding the provisions of

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paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing articles of this Convention and arising in the other Contracting State may also be taxed in that other State.

Terjemahan Pasal 21 Tax Treaty model adalah sebagai berikut: 1. Jenis-jenis penghasilan lainnya dari salah satu negara, dari mana pun asalnya, dan tidak tunduk kepada Pasal-pasal terdahulu dalam persetujuan ini hanya akan dikenakan pajak di negara tersebut. 2. Ketentuan ayat-ayat 1 tidak akan berlaku terhadap pendapatan yang berasal dari harta tak gerak seperti dirumuskan dalam pasal 6 ayat 2, jika penerima pendapatan itu merupakan penduduk dari negara, menjalankan perusahaan dengan suatu BUT di negara lain, atau melakukan pekerjaan bebas dengan suatu tempat tertentu di negara lain, dan hak atau kekayaan sehubungan dengan mana pendapatan itu dibayar mempunyai hubungan efektif dengan pendirian tetap atau tempat tertentu itu. Dalam hal demikian, melihat pada masalahnya berlaku ketentuan-ketentuan Pasal 7 atau Pasal 14. 3. Menyimpang dari ketentuan-ketentuan ayat 1 dan ayat 2, jenis-jenis penghasilan dari penduduk salah satu negara yang tidak dicakup dalam pasal-pasal terdahulu dari persetujuan ini, dan berasal dari negara lainnya dapat juga dikenai pajak di negara lain tersebut. Penjelasan Pasal 21 Tax Treaty model adalah sebagai berikut: 1. Atas penghasilan lainnya, yang tidak diatur dalam pasal-pasal terdahulu, pada ayat 1, hanya dikenakan pajak di negara domisili, namun hal ini bertentangan dengan ayat 3, yang menyatakan dapat juga dikenakan di negara sumber. Hal ini nantinya akan menimbulkan multi tafsir, jika Indonesia mengenakan pemajakan atas penghasilan lainnya tersebut karena dalam Undang-undang Pajak Penghasilan telah diatur adanya jenis obyek PPh yang tidak tercantum dalam P3B. 2. Namun jika penghasilan lainnya terkait dengan BUT, maka tetap digabung dalam penghasilan BUT dan dikenakan pemajakannya di negara sumber.

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Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Model OECD, pendapatan lain-lain yang menyangkut pendapatan lain sehubungan pekerjaan bebas pada suatu tempat tertentu di negara lain, tidak diatur 2. Model UN menambahkan ayat tambahan bilamana penghasilan lain-lain tidak diatur dalam tax treaty, maka dikenakan pajak di negara sumber penghasilan. 3. Sedangkan Model Indonesia hanya mengatur satu ayat dalam pasal 22 tentang pendapatan lain-lain, yaitu Jenis-jenis penghasilan lainnya dari salah satu negara, dari mana pun asalnya, dan tidak tunduk kepada Pasalpasal terdahulu dalam persetujuan ini hanya akan dikenakan pajak di negara tersebut, selain dari pendapatan dalam wujud lotere, hadiah akan dikenakan pajak di negara itu. Pasal 22 Capital (Kekayaan) UN

OECD

1. Capital represented by immovable 1. Capital represented by immovable property referred to in article 6, property referred to in article 6, owned by a resident of a owned by a resident of a contracting state and situated in Contracting State and situated in the other contracting state, may be the other Contracting State, may taxed in that other state. be taxed in that other State. 2. Capital represented by movable 2. Capital represented by movable property forming part of the property forming part of the business property of a permanent business property of a permanent establishment which an enterprise establishment which an enterprise of a contracting state has in the of a Contracting State has in the other Contracting State or by other contracting state be taxed in movable property pertaining to a that other state. fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State. 3. Capital represented by ships and

3. Capital represented by ships and

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aircraft operated in international traffic and by boats engaged in inland waterways transport, and by movable property pertaining to the operation of such ships, aircraft and boats, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

aircraft operated in international traffic and by boats engaged in inland waterways transport, and by movable property pertaining to the operation of such ships, aircraft and boats, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

4. [4. All other elements of 4. all other elements of capital of a capital of a resident of a resident of a contracting state Contracting State shall be taxable shall be taxable only in that state. only in that State].

Terjemahan Pasal 22 Tax Treaty UN model adalah sebagai berikut: 1. Kekayaan berupa harta tidak bergerak sebagaimana disebut pada pasal 6, yang dimiliki oleh penduduk dari salah satu negara dalam perjanjian dan berada di negara lainnya, dapat dikenai pajak di negara lainnya. 2. Kekayaan berupa harta bergerak yang merupakan bagian dari usaha properti dari sebuah BUT dari perusahaan dari salah satu negara yang berada di negara lainnya atau harta bergerak yang merupakan bagian dari suatu tempat tetap untuk penduduk dari salah satu negara lainnya untuk tujuan pelaksanaan pekerjaan bebas, jasa professional, dapat dikenakan pajak di negara lainnya. 3. kekayaan berupa kapal-kapal dan pesawat udara yang dioperasikan pada jalur lalu lintas internasional dan perahu-perahu yang digunakan untuk angkutan air, dan harta bergerak yang merupakan bagian untuk pengoperasian dari kapal-kapal, pesawat dan perahu-perahu hanya akan dikenakan pajak pada negara di mana kedudukan manajemen dari sebuah perusahaan berada. 4. Semua unsur-unsur dari kekayaan dari penduduk salah satu negara hanya akan dikenai pajak di negara itu. Penjelasan Pasal 22 Tax Treaty model adalah sebagai berikut:

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1. Kekayaan berupa harta tak gerak dapat dikenai pemajakannya di negara domisili atau di negara sumber, jika Undang-undang negara sumber mengatur pemajakan tersebut. Di Indonesia pengenaan pajak atas harta tak gerak berupa pengalihan hak atas tanah dan bangunan (kekayaan) dikenakan pajak 5% dari nilai tertinggi antara harga jual atau Nilai Jual Objek Pajak (NJOP). 2. Kekayaan berupa harta bergerak yang dimiliki BUT, dapat dikenakan pajak di negara sumber dimana BUT tersebut berada. 3. Untuk kekayaan berupa kapal dan pesawat dalam jalur lalu lintas internasional dan perahu untuk angkutan dan harta yang merupakan bagian dari harta tersebut, dikenakan pajak hanya di negara domisili. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Model Indonesia tidak mengatur pajak atas kekayaan namun mengatur pajak pendapatan, Pengalihan Tanah dan Bangunan juga dimaksudkan adalah pendapatannya yang dikenakan pajak. 2. Model OECD, tidak mengatur suatu tempat tertentu untuk melaksanakan pekerjaan bebas dianggap sebagai BUT. Pasal 23 A Exemption Method UN

OECD

1. Where a resident of a Contracting 1. Where a resident of a contracting state derives income or owns State derives income or owns capital which, in accordance with capital which, in accordance with the provisions of this Convention, the provisions of this convention, may be taxed in the other may be taxed in the other Contracting State, the firstcontracting state, the firsmentioned State shall, subject to mentioned state shall, subject to the provisions of paragraphs 2 and the provisions of paragraphs 2 and 3, exempt such income or capital 3, exempt such income or capital from tax. from tax. 2. Where a resident of a Contracting 2. where a resident of a contracting State derives items of income state derives items of income which, in accordance with the which, in accordance with the provisions of articles 10, 11 and provisions of articles 10 and 11, may be taxed in the other 12, may be taxed in the other Contracting State, the firstcontracting state, the firs-

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mentioned State shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in that other State. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from that other State.

mentioned state shall allow as deduction from the tax on the income of that resident an amount equal to the tax paid in that other State. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from that other State.

3. Where in accordance with any 3. Where in accordance with any provision of this Convention provision of this Convention income derived or capital owned income derived or capital owned by a resident of a Contracting by a resident of a Contracting State is exempt from tax in that State is exempt from tax in that State, such State may State, such State may nevertheless, in calculating the nevertheless, in calculating the amount of tax on the remaining amount of tax on the remaining income or capital of such resident, income or capital of such resident, take into account the exempted take into account the exempted income or capital. income or capital. 4. the provisions of paragraph 1 shall not apply to income derived or capital owned by a resident of a contracting state where the other contracting state applies the provisions Of this convention to exempt such income or capital from tax or applies the provisions of paragraph 2 of article 10 or 11 to such income.

Terjemahan Pasal 23 A Tax Treaty UN model adalah sebagai berikut: 1. Apabila seorang penduduk suatu Negara Pihak pada persetujuan memperoleh penghasilan atau kepemilikan harta yang berdasarkan ketentuan-ketentuan dari perjanjian ini, dapat dikenai pajak di negara


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lainnya, negara yang disebut pertama, tunduk pada pasal-pasal dari ayat 2 dan 3, membebaskan penghasilan atau kekayaan dari pengenaan pajak. 2. Apabila seorang penduduk dari negara pihak pada persetujuan memperoleh penghasilan yang berdasarkan ketentuan-ketentuan dari pasal-pasal 10, 11, dan 12 dapat dikenakan pajak di negara lainnya, negara yang disebut pertama akan memberikan pengurangan pajak penghasilan dari penduduk tersebut sejumlah pajak yang dibayar di negara lainnya. Namun pengurangan tersebut, bagaimanapun tidak boleh melebihi bagian pajak yang dihitung sebelum pengurangan diberikan, dari penghasilan yang diperoleh dari negara lainnya tersebut. 3. Apabila berdasarkan ketentuan dari perjanjian ini, penghasilan yang diperoleh atau harta yang dimiliki oleh penduduk pada salah satu negara pihak pada persetujuan dibebaskan dari pajak di negara itu, negara tersebut memperhitungkan penghasilan lainnya atau kekayaan penduduk tersebut, yang dibebaskan penghasilan atau kekayaan. Penjelasan Pasal 23 A Tax Treaty model adalah sebagai berikut: 1. Penghasilan atau kekayaan yang telah dikenakan pajak di negara lainnya atau negara sumber, negara domisili membebaskan penghasilan atau kekayaan tersebut dari pengenaan pajak. 2. Untuk dividen, bunga dan royalty, dikenakan pajak di negara sumber, dan pajak-pajak yang telah dibayar tersebut dapat dikurangkan di negara domisili, karena penghasilannya dihitung kembali di negara domisili. 3. Penghasilan yang dibebaskan pemajakannya di negara sumber, maka penghasilan tersebut dikenai pajak di negara domisili. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Model OECD menambahkan ketentuan ayat 4, yaitu ketentuan dari ayat 1 tidak berlaku bagi pendapatan yang diperoleh atau kekayaan yang dimiliki oleh penduduk dari suatu negara yang terikat persetujuan di mana negara lain yang terikat persetujuan menggunakan ketentuan dari perjanjian ini untuk membebaskan pendapatan atau kekayaan dari pajak atau menggunakan ketentuan dari Pasal 10 ayat 2 dan Pasal 11 untuk pendapatan seperti itu. 2. Model Indonesia hanya mengatur satu ayat dalam Pasal 23 A, Tax Treaty, yaitu Di mana penduduk dari suatu negara yang terikat persetujuan memperoleh pendapatan dari negara Lain yang Terikat persetujuan, jumlah

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pajak terutang di negara Lain yang Terikat persetujuan menurut Perjanjian ini, dapat dikreditkan terhadap pajak di negara yang terikat persetujuan yang tersebut pertama di tempat ia berkedudukan. Jumlah kredit, bagaimanapun, tidak melebihi jumlah pajak atas negara yang terikat persetujuan yang tersebut pertama pada pendapatan itu dihitung menurut peraturan dan hukum perpajakan nya. Pasal 23 B Credit Method UN

OECD

1. Where a resident of a Contracting 1. where a resident of a contracting State derives income or owns state derives income or owns capital which, in accordance with capital which, in accordance with the provisions of this Convention, the provisions of this convention, may be taxed in the other may be taxed in the other Contracting State, the firstcontracting state, the firstmentioned State shall allow as a mentioned state shall allow: deduction from the tax on the a. as a deduction from the tax on income of that resident an amount the income of that resident, an equal to the income tax paid in amount equal to the income tax that other State; and as a paid in that other state; deduction from the tax on the capital of that resident, an amount b. As a deduction from the tax on equal to the capital tax paid in that capital of that resident, an other State. Such deduction in amount equal to the capital tax either case shall not, however, paid in that other state. exceed that part of the income tax Such deduction in either case shall or capital tax, as computed before not, however, exceed that part of the deduction is given, which is the income tax or capital tax, as attributable, as the case may be, to computed before the deduction is the income or the capital which given, which is attributable, as the may be taxed in that other State. case may be, to the income or the capital which may be taxed in that other state.

2. Where, in accordance with any provision of this Convention, income derived or capital owned

2. Where, in accordance with any provision of this Convention, income derived or capital owned

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by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

Terjemahan Pasal 23 B Tax Treaty model adalah sebagai berikut: 1. Apabila penduduk dari salah satu negara pihak pada persetujuan memperoleh penghasilan atau kepemilikan harta yang berdasarkan ketentuan-ketentuan pada perjanjian ini dapat dikenakan pajak di negara lainnya, negara yang disebut pertama harus memberikan kredit pajak atas penghasilan dari penduduk tersebut sejumlah pajak penghasilan yang dibayar di negara lainnya, dan kredit pajak atas kekayaan penduduk tersebut adalah sebesar pajak atas kekayaan yang dibayar di negara lainnya. Namun kredit pajak untuk masing-masing pajak tersebut tidak boleh melebihi jumlah pajak atas penghasilan yang dihitung sebelum dikurangi pajak atas penghasilan di negara lainnya itu. 2. Bila berdasarkan ketentuan persetujuan ini penghasilan yang diperoleh atau harta yang dimiliki oleh penduduk pada salah satu negara pada pihak persetujuan dibebaskan dari pajak di negara tersebut, negara tersebut dalam menghitung pajak atas penghasilan lainnya atau kekayaan dari penduduk tersebut, tetap memperhitungkan penghasilan atau kekayaan yang dibebaskan dari pajak tersebut. Penjelasan Pasal 23 B Tax Treaty model adalah sebagai berikut: 1. Penghasilan atau harta dapat dikenakan pajak di negara lainnya, pajak yang dibayar dinegara lainnya tersebut dapat dikreditkan sepanjang tidak melebihi jumlah pajak penghasilan di negara domisili. 2. Penghasilan yang dibebaskan di negara lainnya tersebut merupakan obyek penghasilan dan dikenakan pajak di negara domisili Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: Model Indonesia tidak mengatur Pasal 23 B tax treaty, sedangkan untuk ketentuan Pasal 23B, baik UN dan OECD, tidak ada perbedaan ketentuan.

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Pasal 24 Non Discrimination (Tidak Diskriminasi) UN

OECD

1. Nationals of a Contracting State 1. Nationals of a Contracting State shall not be subjected in the other shall not be subjected in the other Contracting State to any taxation Contracting State to any taxation or any requirement connected or any requirement connected therewith which is other or more therewith, which is other or more burdensome than the taxation and burdensome than the taxation and connected requirements to which connected requirements to which nationals of that other State in the nationals of that other State in the same circumstances, in particular same circumstances, in particular with respect to residence, are or with respect to residence, are or may be subjected. This provision may be subjected. This provision shall, notwithstanding the shall, notwithstanding the provisions of article 1, also apply provisions of Article 1, also apply to persons who are not residents to persons who are not residents of one or both of the Contracting of one or both of the Contracting States. States. 2. Stateless persons who are 2. Stateless persons who are residents of a Contracting State residents of a Contracting State shall not be subjected in either shall not be subjected in either Contracting State to any taxation Contracting State to any taxation or any requirement connected or any requirement connected therewith which is other or more therewith, which is other or more burdensome than the taxation and burdensome than the taxation and connected requirements to which connected requirements to which nationals of the State concerned in nationals of the State concerned in the same circumstances, in the same circumstances, in particular with respect to particular with respect to residence, are or may be residence, are or may be subjected. subjected. 3. The taxation on a permanent 3. The taxation on a permanent establishment which an enterprise establishment which an enterprise of a Contracting State has in the of a Contracting State has in the other Contracting State shall not other Contracting State shall not


be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

245 be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

4. Except where the provisions of 4. Except where the provisions of paragraph 1 of article 9, paragraph paragraph 1 of Article 9, 6 of article 11, or paragraph 6 of paragraph 6 of Article 11, or article 12 apply, interest, royalties paragraph 4 of Article 12, apply, and other disbursements paid by interest, royalties and other an enterprise of a Contracting disbursements paid by an State to a resident of the other enterprise of a Contracting State Contracting State shall, for the to a resident of the other purpose of determining the Contracting State shall, for the taxable profits of such enterprise, purpose of determining the be deductible under the same taxable profits of such enterprise, conditions as if they had been be deductible under the same paid to a resident of the firstconditions as if they had been mentioned State. Similarly, any paid to a resident of the firstdebts of an enterprise of a mentioned State. Similarly, any Contracting State to a resident of debts of an enterprise of a the other Contracting State shall, Contracting State to a resident of for the purpose of determining the the other Contracting State shall, taxable capital of such enterprise, for the purpose of determining the be deductible under the same taxable capital of such enterprise, conditions as if they had been be deductible under the same contracted to a resident of the conditions as if they had been first-mentioned State. contracted to a resident of the first-mentioned State. 5. Enterprises of a Contracting State, the capital of which is wholly or 5. Enterprises of a Contracting State, partly owned or controlled, the capital of which is wholly or

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

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

6. The provisions of this article shall, notwithstanding the 6. The provisions of this Article provisions of article 2, apply to shall, notwithstanding the taxes of every kind and provisions of Article 2, apply to description. taxes of every kind and description.

Terjemahan Pasal 24 Tax Treaty UN model adalah sebagai berikut: 1. Warganegara dari suatu Negara Pihak pada persetujuan tidak akan dikenakan pajak atau kewajiban perpajakan di Negara Pihak lainnya pada persetujuan, yang berlainan atau lebih memberatkan daripada pengenaan pajak dan kewajiban-kewajiban pihak, yang dikenakan atau dapat dikenakan terhadap warganegara dari Negara Pihak lainnya dalam keadaan yang sama. Menyimpang dari ketentuan Pasal 1, ayat ini juga berlaku bagi orang-orang bukan penduduk salah satu atau kedua negara. 2. Orang tanpa kewarganegaraan yang merupakan penduduk salah satu negara tidak boleh dikenai pajak yang lebih berat atau kewajibankewajiban lain yang berkaitan dengan hal itu di salah satu negara dari pada warga negara tersebut dalam keadaan yang sama, khususnya yang menyangkut domisili. 3. Pengenaan pajak atas bentuk usaha tetap yang dimiliki oleh perusahaan suatu Negara Pihak pada persetujuan di Negara Pihak lainnya pada persetujuan, tidak akan dilakukan dengan cara yang kurang menguntungkan dibandingkan dengan pengenaan pajak atas perusahaanperusahaan yang menjalankan kegiatan-kegiatan yang sama di Negara


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Pihak lainnya itu.Ketentuan ini tidak dapat ditafsirkan sebagai mewajibkan suatu Negara Pihak pada persetujuan untuk memberikan kepada penduduk dari Negara Pihak lainnya pada persetujuan suatu potongan pribadi, keringanan-keringanan dan pengurangan-pengurangan untuk kepentingan pengenaan pajak yang berdasarkan status sipil atau tanggung jawab keluarga seperti yang diberikan kepada penduduk sendiri. 4. Kecuali ketentuan-ketentuan ayat 1 dari Pasal 9, ayat 6 dari Pasal 11, atau ayat 6 dari Pasal 12 berlaku bunga, royalti dan pengeluaran-pengeluaran yang dibayarkan oleh perusahaan Negara Pihak pada persetujuan terhadap penduduk Negara Pihak lainnya pada persetujuan untuk maksud pengenaan pajak penghasilan dari suatu perusahaan, akan dapat dikurangi dalam kondisi yang sama sebagaimana jika telah dibayarkan kepada penduduk Negara Pihak yang telah disebutkan pertama. 5. Perusahaan suatu Negara Pihak pada persetujuan, yang modalnya sebagian atau seluruhnya dimiliki atau dikuasai baik langsung atau tidak langsung oleh penduduk suatu Negara Pihak lainnya pada persetujuan, tidak akan dikenakan pajak atau kewajiban ataupun yang berkaitan dengan pengenaan pajak di Negara Pihak yang disebut pertama yang berlainan atau lebih memberatkan daripada pengenaan pajak dan kewajiban-kewajiban dimaksud yang dikenakan atau dapat dikenakan terhadap perusahaanperusahaan lainnya yang serupa di Negara Pihak yang disebut pertama. 6. Ketentuan dari Pasal ini, menyimpang dari ketentuan Pasal 2, berlaku untuk setiap jenis pajak. Penjelasan Pasal 24 Tax Treaty model adalah sebagai berikut: Kedudukan tax treaty adalah menjamin adanya kesamaan hak dan kewajiban kedua warga negara yang terlibat dalam perjanjian, negara yang mengadakan perjanjian tidak boleh membedakan atau memberatkan pajak bagi penduduk yang bukan warga negaranya. Bahkan tanpa ada perjanjian pun, negara domisili tidak boleh melakukan pemajakan yang lebih memberatkan kepada penduduk asing lainnya.

Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: Model UN dan OECD, tidak ada perbedaan, sedangkan Model Indonesia, tidak menerapkan Pasal 24 ayat 2 dan ayat 6 model UN, dan

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menambah ketentuan pada ayat 5, yaitu; pada pasal ini istilah perpajakan berarti pajak-pajak yang tunduk pada perjanjian ini. Pasal 25 Mutual Agreement Procedure (Tata Cara Pesetujuan Bersama) UN

OECD

1. Where a person considers that the 1. Where a person considers that the actions of one or both of the actions of one or both of the Contracting States result or will Contracting States result or will result for him in taxation not in result for him in taxation not in accordance with the provisions of accordance with the provisions of this Convention, he may, this Convention, he may, irrespective of the remedies irrespective of the remedies provided by the domestic law of provided by the domestic law of those States, present his case to those States, present his case to the competent authority of the the competent authority of the Contracting State of which he is a Contracting State of which he is a resident or, if his case comes resident or, if his case comes under paragraph 1 of article 24, to under paragraph 1 of Article 24, to that of the Contracting State of that of the Contracting State of which he is a national. The case which he is a national. The case must be presented within three must be presented within three years from the first notification of years from the first notification of the action resulting in taxation not the action resulting in taxation not in accordance with the provisions in accordance with the provisions of the Convention. of the Convention. 2. The competent authority shall 2. The competent authority shall endeavour, if the objection endeavour, if the objection appears to it to be justified and if appears to it to be justified and if it it is not itself able to arrive at a is not itself able to arrive at a satisfactory solution, to resolve satisfactory solution, to resolve the the case by mutual agreement case by mutual agreement with the with the competent authority of competent authority of the other the other Contracting State, with a Contracting State, with a view to view to the avoidance of taxation the avoidance of taxation which is which is not in accordance with not in accordance with this this Convention. Any agreement Convention. Any agreement reached shall be implemented reached shall be implemented notwithstanding any time limits in notwithstanding any time limits in the domestic law of the the domestic law of the

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Contracting States.

Contracting States.

3. The competent authorities of the 3. The competent authorities of the Contracting States shall Contracting States shall endeavour endeavour to resolve by mutual to resolve by mutual agreement agreement any difficulties or any difficulties or doubts arising doubts arising as to the as to the interpretation or interpretation or application of the application of the Convention. Convention. They may also They may also consult together for consult together for the the elimination of double taxation elimination of double taxation in in cases not provided for in the cases not provided for in the Convention. Convention. 4. The competent authorities of the 4. The competent authorities of the Contracting States may Contracting States may communicate with each other communicate with each other directly, including through a joint directly, including through a joint commission consisting of commission consisting of themselves or their themselves or their representatives, for the purpose of representatives, for the purpose of reaching an agreement in the sense reaching an agreement in the of the preceding paragraphs. sense of the preceding paragraphs. The competent authorities, through consultations, shall develop appropriate bilateral procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this article. In addition, a competent authority may devise appropriate unilateral procedures, conditions, methods and techniques to facilitate the abovementioned bilateral actions and the implementation of the mutual agreement procedure.


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1. Apabila seseorang atau suatu badan menganggap bahwa tindakan-tindakan pejabat-pejabat yang berwenang disalah satu atau ke dua Negara Pihak pada persetujuan mengakibatkan atau akan mengakibatkan pengenaan pajak yang tidak sesuai dengan persetujuan ini, maka terlepas dari caracara penyelesaian yang diatur oleh perundang-undangan nasional dari masing-masing Negara Pihak, maka ia dapat mengajukan masalahnya kepada pejabat yang berwenang di Negara Pihaknya dimana ia berkedudukan atau jika masalah tersebut sebagaimana ayat 1 dari pasal 24 kepada negara dimana ia menjadi warga negara. Masalah ini harus diajukan dalam waktu tiga tahun sejak pemberitahuan pertama dari tindakan yang mengakibatkan pengenaan pajak yang tidak sesuai dengan ketentuan-ketentuan persetujuan ini. 2. Pejabat yang berwenang akan berusaha, apabila keberatan yang diajukan kepadanya itu beralasan dan apabila ia tidak dapat mencapai suatu penyelesaian yang memuaskan akan berusaha menyelesaikan masalah itu melalui persetujuan bersama dengan pejabat yang berwenang dari Negara Pihak lainnya pada persetujuan dengan maksud untuk menghindarkan pengenaan pajak yang tidak sesuai dengan persetujuan ini. setiap pemufakatan yang telah dicapai harus dilaksanakan.meskipun terdapat pembatasan waktu dalam Undang-undang Nasional pada negara yang terikat persetujuan. 3. Pejabat-pejabat yang berwenang dari kedua Negara Pihak pada persetujuan akan berusaha untuk menyelesaikan melalui suatu persetujuan bersama atas 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 ke dua negara dari Pihak pada persetujuan dapat berhubungan langsung satu sama lain melalui komisi bersama yang terdiri dari perwakilan mereka, untuk mencapai persetujuan sebagaimana dimaksud pada ayat-ayat sebelumnya. Pejabat yang berwenang melalui konsultasi dapat mengajukan permohonan prosedur antar kedua negara, kondisi, metode dan teknik untuk melaksanakan prosedur persetujuan bersama untuk melaksanakan pasal ini. Jika ada tambahan, Pejabat-pejabat yang berwenang dapat menetapkan prosedurprosedur, syarat-syarat, cara-cara dan teknik-teknik untuk memfasilitasi tindakan kedua negara yang disebutkan diatas dan melaksanakan prosedur persetujuan bersama yang diatur dalam pasal ini.

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Penjelasan Pasal 25 Tax Treaty model adalah sebagai berikut: 1. Perjanjian Bersama harus diatur dalam sebuah tata cara agar tidak terjadi hal-hal yang memberatkan atau membedakan perlakuan perpajakan terhadap warga negara lainnya. Bilamana terjadi hal-hal yang tidak sesuai atau melanggar ketentuan perjanjian ini, maka 2. Masalah ini harus diajukan dalam waktu tiga tahun sejak pemberitahuan pertama dari tindakan yang mengakibatkan pengenaan pajak yang tidak sesuai dengan ketentuan-ketentuan persetujuan ini. 3. Persetujuan hendaknya harus memperhatikan kondisi, metode, dan teknik pemajakan masing-masing negara, sehingga dapat ditemukan pemecahan yang dapat diterima kedua belah pihak dan dapat dilaksanakan sesuai ketentuan perjanjian ini atau tambahannya. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Dalam Pasal 25 ayat 4 Model UN menambah ketentuan, Pejabat yang berwenang melalui konsultasi dapat mengajukan permohonan prosedur antar kedua negara, kondisi, metode dan teknik untuk melaksanakan prosedur persetujuan bersama untuk melaksanakan pasal ini. Jika ada tambahan, Pejabat-pejabat yang berwenang dapat menetapkan prosedurprosedur, syarat-syarat, cara-cara dan teknik-teknik untuk memfasilitasi tindakan kedua negara yang disebutkan diatas dan melaksanakan prosedur persetujuan bersama yang diatur dalam pasal ini. 2. Model Indonesia, Dalam Pasal 25 ayat 2, tidak menambahkan kalimat setiap pemufakatan yang telah dicapai harus dilaksanakan meskipun terdapat pembatasan waktu dalam Undang-undang Nasional. 3. Model Indonesia, Dalam Pasal 25 ayat 4, tidak menambahkan kalimat Jika ada tambahan, Pejabat-pejabat yang berwenang dapat menetapkan prosedur-prosedur, syarat-syarat, cara-cara dan teknik-teknik untuk memfasilitasi tindakan kedua negara yang disebutkan diatas dan melaksanakan prosedur persetujuan bersama yang diatur dalam pasal ini. 4. Ketentuan lainnya antara ke-3 model perjanjian perpajakan tidak ada perbedaan. Pasal 26 Exchange of Information (Pertukaran Informasi) UN

OECD

1. The competent authorities of the The competent authorities of the

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Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention, in so far as the taxation thereunder is not contrary to the Convention, in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State. However, if the information is originally regarded as secret in the transmitting State it 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 which are the subject of the Convention. Such persons or authorities shall use the information only for such purposes but may disclose the information in public court proceedings or in judicial decisions. The competent authorities shall, through consultation, develop appropriate conditions, methods and techniques concerning the matters in respect of which such

Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in the first sentence. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.


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exchanges of information shall be made, including, where appropriate, exchanges of information regarding tax avoidance. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

In no case shall the provisions of To carry out administrative measures paragraph 1 be construed so as to at variance with the laws and impose on a Contracting State the administrative practice of that or obligation: of the other Contracting State; to carry out administrative measures To supply information which is not at variance with the laws and obtainable under the laws or in the administrative practice of that or normal course of the of the other Contracting State; administration of that or of the to supply information which is not other Contracting State; obtainable under the laws or in To supply information which would the normal course of the disclose any trade, business, administration of that or of the industrial, commercial or other Contracting State; professional secret or trade process, or information, the c) to supply information which would disclose any trade, disclosure of which would be business, industrial, commercial contrary to public policy (ordre or professional secret or trade public). process, or information, the disclosure of which would be contrary to public policy (ordre public).

Terjemahan Pasal 26 Tax Treaty UN model adalah sebagai berikut: 1. Pejabat-pejabat yang berwenang dari kedua Negara Pihak pada persetujuan akan melakukan tukar-menukar informasi yang diperlukan untuk melaksanakan ketentuan-ketentuan dalam persetujuan ini atau untuk melaksanakan undang-undang nasional masing-masing Negara Pihak pada persetujuan mengenai pajak-pajak yang dicakup dalam persetujuan,

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sepanjang pengenaan pajak menurut undang-undang negara yang bersangkutan tidak bertentangan dengan persetujuan ini, khususnya untuk mencegah terjadinya penggelapan atau penyelundupan pajak. Setiap informasi yang diterima oleh salah satu negara akan dijaga kerahasiannya seperti halnya informasi yang diperoleh berdasarkan undang-undang nasional negara tersebut. Namun jika informasi tersebut dianggap rahasia di negara yang mengirimkannya, hal itu hanya boleh diungkapkan kepada orang-orang atau pejabat-pejabat (termasuk pengadilan dan badan-badan administrative dalam rangka peradilan) yang berkaitan dengan penetapan atau penagihan pajak, pelaksanaan tuntutan atau penentuan banding sehubungan dengan pajak-pajak yang dicakup dalam persetujuan ini. Orang-orang atau pejabat-pejabat tersebut akan menggunakan informasi hanya untuk maksud tersebut tetapi mereka boleh mengungkapkannya dalam sidang peradilan atau proses keputusan peradilan. Para pejabat yang berwenang melalui konsultasi, dapat menetapkan syarat, metode, dan teknik yang berkaitan dengan masalah-masalah pertukaran informasi, termasuk jika dipandang, pertukaran informasi yang menyangkut penghindaran pajak. 2. Ketentuan-ketentuan ayat 1 tidak boleh ditafsirkan sedemikian rupa sehingga membebankan suatu negara kewajiban: (a)

Melaksanakan tindakan administratif yang bertentangan dengan perundang-undangan dan praktek administrasi yang berlaku di Negara Pihak lain pada persetujuan;

(b)

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

(c)

memberikan informasi yang mengungkapkan setiap rahasia dibidang perdagangan, usaha, industri, perniagaan atau keahlian atau tata cara perdagangan atau informasi lainnya yang pengungkapannya bertentangan dengan kebijaksanaan umum.

Penjelasan Pasal 26 Tax Treaty model adalah sebagai berikut: 1. Salah satu tujuan persetujuan penghindaran pajak berganda adalah memberikan informasi atau pertukaran informasi guna mencegah terjadinya pengelakan atau penyelundupan pajak. 2. Informasi yang bersifat rahasia hanya boleh diungkapkan kepada orangorang atau pejabat-pejabat (termasuk pengadilan dan badan-badan administrative dalam rangka peradilan) yang berkaitan dengan penetapan

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atau penagihan pajak, pelaksanaan tuntutan atau penentuan banding sehubungan dengan pajak-pajak yang dicakup dalam persetujuan ini. 3. Pertukaran informasi tidak mewajibkan pihak pada persetujuan untuk mengungkapkan rahasia dibidang perdagangan, usaha, industri, perniagaan atau keahlian atau tata cara perdagangan atau informasi lainnya yang pengungkapannya bertentangan dengan kebijaksanaan umum. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Dalam Pasal 26 ayat 1 Model UN, menambah ketentuan Para pejabat yang berwenang melalui konsultasi, dapat menetapkan syarat, metode, dan teknik yang berkaitan dengan masalah-masalah pertukaran informasi, termasuk jika dipandang, pertukaran informasi yang menyangkut penghindaran pajak. 2. Ketentuan lainnya dalam Pasal 26, untuk model UN, OECD dan Indonesia, tidak ada perbedaan. Pasal 27 Members of Diplomatic Missions and consular Posts UN

OECD

Nothing in this convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements

Nothing in this convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements

Terjemahan Pasal 27 Tax Treaty UN model adalah sebagai berikut: Tidak ada sesuatupun dalam persetujuan ini akan mempengaruhi hakhak khusus di bidang fiskal dari para anggota misi diplomatik atau pegawaipegawai konsuler berdasarkan ketentuan-ketentuan umum hukum internasional atau berdasarkan ketentuan-ketentuan persetujuan yang khusus. Penjelasan Pasal 27 Tax Treaty model adalah sebagai berikut: Sesuai konvensi wina, secara multilateral seluruh dunia dalam memperlakukan anggota misi diplomatik atau pegawai-pegawai konsuler adalah sama, yaitu membebaskan mereka dari pemajakan di negara sumber, dengan syarat ada azas timbal balik.

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Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: Ketentuan dalam Pasal 27, untuk model UN, OECD dan Indonesia, tidak ada perbedaan. Pasal 28 Territorial Extension (Perluasan Wilayah Perjanjian) UN -

OECD 1. This Convention may be extended, either in its entirety or with any necessary modifications [to any part of the territory of (State A) or of (State B) which is specifically excluded from the application of the Convention or], to any State or territory for whose international relations (State A) or (State B) is responsible, which imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures. 2. Unless otherwise agreed by both Contracting States, the termination of the Convention by one of them under Article 30 shall also terminate, in the manner provided for in that Article, the application of the Convention [to any part of the territory of (State A) or of (State B) or] to any State or

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territory to which it has been extended under this Article.1 The words between brackets are of relevance when, by special provision, a part of the territory of a Contracting State is excluded from the application of the Convention.

Terjemahan Pasal 28 Tax Treaty OECD Model adalah sebagai berikut: 1. Perjanjian ini mungkin dapat diperluas, baik dalam keseluruhannya atau dengan perubahan yang diperlukan [ untuk bagian wilayah mana saja dari (negara A) atau dari (negara B) yang secara khusus dikecualikan dari penerapan perjanjian ini atau] untuk negara manapun atau untuk hubungan Internasional (negara A) atau (negara B) yang dapat dipertanggungjawabkan, yang membebankan pajak yang sifatnya secara substansial sama kepada pihak manapun yang terikat perjanjian ini. Setiap perluasan seperti itu akan berlaku sejak tanggal itu juga dan tunduk kepada perubahan dan ketentuan semacam itu, termasuk ketentuan pembatalan, sebagaimana yang mungkin ditetapkan dan disetujui diantara negara yang terikat persetujuan dalam nota yang ditukarkan melalui jalurjalur diplomatik atau dengan cara lain yang berkaitan dengan prosedur konstitusional negara bersangkutan. 2. Kecuali jika disetujui oleh kedua negara yang Terikat persetujuan, pembatalan Perjanjian secara sepihak menurut pasal 30 juga akan membatalkan dengan cara-cara disediakan di dalam pasal ini , penerapan Perjanjian [untuk bagian dari wilayah mana saja dari (negara A) atau (negara B) atau untuk negara atau wilayah manapun dimana telah diperluas menurut Pasal ini. Penjelasan Pasal 27 Tax Treaty model adalah sebagai berikut: Perjanjian tax treaty dapat diperluas, secara keseluruhan, dengan prinsip dapat dipertanggungjawabkan, tidak memberatkan kedua belah pihak, termasuk pembatalan nota kesepahaman. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: Ketentuan dalam Pasal 28, tentang perluasan wilayah perjanjian, tidak diatur dalam model UN, dan Indonesia.

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Pasal 29 Entry Into Force (Berlakunya Persetujuan) UN

OECD

1. This Convention shall be ratified 1. This Convention shall be ratified and the instruments of ratification and the instruments of ratification shall be exchanged at ………… as shall be exchanged at ………… as soon as possible. soon as possible. 2. The Convention shall enter into 2. The Convention shall enter into force upon the exchange of force upon the exchange of instruments of ratification and its instruments of ratification and its provisions shall have effect: provisions shall have effect: a) (in State A): ………………

a) (in State A): ………………

b) (in State B): ………………

b) (in State B): ………………

Terjemahan Pasal 29 Tax Treaty UN model adalah sebagai berikut: 1. Persetujuan ini akan diratifikasi dan instrumen ini ratifikasi akan dipertukarkan di ....... secepat mungkin. 2. Persetujuan ini akan syah berlaku setelah tanggal pertukaran instrumen ratifikasi dan ketentuan-ketentuan-nya akan berlaku: a. Di negara A..................... b. Di negara B..................... Penjelasan Pasal 29 Tax Treaty model adalah sebagai berikut: Persetujuan ini akan berlaku sejak tanggal pertukaran nota ratifikasi atau pemberitahuan kepada negara treaty partner. Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut: 1. Ketentuan dalam Pasal 29, untuk model UN, OECD tidak ada perbedaan. 2. Model Indonesia, lebih menjelaskan bahwa persetujuan ini akan memiliki kekuatan setelah Pemerintah yang terkait dalam persetujuan memberitahu satu sama lain secara tertulis melalui saluran diplomatik, bahwa pembentukan yang diperlukan secara konstitusional yang menyangkut negara yang terikat persetujuan untuk memberlakukan persetujuan harus ditatati. Persetujuan ini akan mempunyai dampak: ( a) menyangkut pajak

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yang dipotong dari negara sumber pendapatan yang diperoleh pada atau setelah 1 Januari dalam tahun yang berikutnya dimana Perjanjian ini mulai diberlakukan; dan ( b) menyangkut pajak-pajak atas pendapatan yang lain, untuk tahun yang dapat dikenakan pajak yang mulai pada atau setelah 1 Januari tahun berikutnya di mana persetujuan ini diberlakukan. Pasal 29 Termination (Berakhirnya persetujuan) UN

OECD

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year ________. In such event, the Convention shall cease to have effect:

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year ________. In such event, the Convention shall cease to have effect:

(a) (In State A): ........................

(a) (In State A): ........................

(b) (In State B): ........................

(b) (In State B): ........................

Terjemahan Pasal 29 Tax Treaty UN Model adalah sebagai berikut: Persetujuan ini akan tetap berlaku sampai diakhiri oleh salah satu Pihak pada persetujuan. Masing-masing Pihak pada persetujuan dapat mengakhiri berlakunya persetujuan ini, melalui perwakilan diplomatik, dengan menyampaikan pemberitahuan tertulis tentang berakhirnya persetujuan sekurang-kurangnya 6 bulan sebelum berakhirnya tahun takwim berikutnya setelah jangka waktu ..............tahun sejak berlakunya persetujuan. Dalam hal demikian, persetujuan ini akan tidak berlaku: a) negara A..................... b) negara B..................... Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:

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1. Model UN dan OECD tidak ada perbedaan dalam materi, namun dalam ketentuan pasal, UN diatur dalam Pasal 29 sedangkan OECD diatur dalam Pasal 30. 2. Sedangkan Model Indonesia mengatur sendiri, yaitu ; persetujuan ini akan tetap berlaku tanpa batas waktu, salah satu dari kedua negara dapat mengakhiri perjanjian ini melalui saluran diplomatik dengan mengirimkan surat pemberitahuan tertulis mengenai penghentian persetujuan kepada negara lainnya, pada tanggal atau sebelum tanggal 30 (tiga puluh) bulan Juni setiap tahun takwim berikutnya setelah jangka waktu 5 (lima) tahun terhitung tanggal berlakunya perjanjian. Dalam hal demikian, persetujuan ini akan tidak berlaku lagi bagi kedua negara: a. Menyangkut pendapatan yang diperoleh selama tahun pajak yang dimulai atau setelah 1 Januari tahun takwim berikutnya setelah pemberitahuan ini. b.

menyangkut pajak-pajak atas pendapatan yang lain, untuk tahun yang dapat dikenakan pajak yang mulai pada atau setelah 1 Januari tahun berikutnya di mana persetujuan ini berakhir.


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RANGKUMAN Model UN Model yang dikembangkan untuk memperjuangkan kepentingan negara-negara berkembang, sehingga prinsip sumber penghasilan tergambar dalam model ini. Model OECD Model yang dikembangkan oleh negara-negara eropa barat, prinsip yang digunakan adalah azas pengenaan pajak domisili. Model Indonesia adalah model P3B yang merupakan pengembangan dari kedua model tersebut, yaitu UN dan OECD Pada umumnya ke-3 model tersebut banyak kesamaan, sehingga yang perlu dibahas adalah perbedaanya. Dalam bab ini telah diuraikan perbedaan ke-3 jenis model tersebut.

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LATIHAN SOAL 1. Bandingkan perbedaan BUT untuk ketiga jenis model tersebut! 2. Bandingkan perlakuan pajak atas passive income atas ketiga jenis model tersebut! 3. Bandingkan ketentuan tentang pekerjaan bebas atas ketiga jenis model tersebut! 4. Bandingkan ketentuan tentang guru dan mahasiswa atas ketiga jenis model tersebut! 5. Bandingkan ketentuan tentang pegawai diplomat atas ketiga jenis model tersebut!

Bab 5 PERBANDINGAN TAX TREATY DALAM MODEL OECD, UN, DAN MODEL INDONESIA

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