Penierintah Republik ind0nesia (1,111. Peinerintab Rcinblik.Kroasia I"ASA12

PI RSF;TUJAN ANT"ARA PEMERINTAII REPU(ALIK INDONESIA DA N' PEME RINTAH R`EPUBLIK KL.WASIA T ENTANG PENGHINI)ARAN PAJAK IIERCA,,NDA YANG 13ERKENAAN I)ENGAN PAJAK ATAS PENGHASILAN

Penierintah Republik

ind0nesia

(1,111

Peinerintab Rcinblik .Kroasia

Berhasrat . mergadakan St~atr .r Persetujuan niengenai penghindaran pajak berganda yang berkenaan dengan pajak atas penghasilan,

'TELAI-I MENYETUJ[JI SEJIAGAI BERT :;c. 1

Pasai

I

tC` <:Y1 "P> I)ALAM I'ERSET(IJUAN

ORANG DAN BADAN YA

Persetujuarl ini berlaku terhadap or4ino dan hadan yang menjadI penduduk salah~satu atati kedua N gara pihak pada Persettrjuan .

I"ASA12

PAJAK-PAJAK YANG DI

(1)

, :h UP DALAM PERSETUJU .' N

Persetujuan iii berlaku terhadap pttjak-pajak ata

penghasilan yang dikenakan

oleh suatu Ne`ara pihak pada PerseNjuan ~rtau pemerintali daerahnyaa tanpa memperhatikati car;a pemungutan pajak-pajak tersebut .

(2)

Dialiggap

: :lak

cj t^,

itta., ~ .,t.:aghisrlan adalali sernua pajak yang,

dikenakan atas seltrruti penghasilan atali i `iali-hagiarl penghasilan tennasuk pajak-pajak atas kcuntungan yang diperoleh dar - i peniindalitan", -man harta gerak atau,harta tak gerak .

(3)

Persetujui{r! ini diterapkan terhadap pajak-pajA- ,- :a nerlaku sekarang ini, yaitu :



a)

di Republik Indonesia : pajak

penghasilan yang dipungut berdasarkan Undang-undang Pajak

Penghasilan 1984 (Undan(Y-undang Nomor 7 Tahun 1983 sebagaimana telah diubah) ; (selanjutnya disebut sebagai "pajak Indonesia"), b)

di Republik Kroasia : (i) pajak atas kcuntungan ; (ii) p4>Jjak atas penghasilan ; (selanjutnya disebut sebagai "pajak Kroasia") .

(4)

Persetujuan ini berlaku pula terhadap setiap pajak yang serupa atau pada hakekatnya sama yang dikenakan setelah tanggal penandatanganan Persetujuan ini sebahai tambahan atau sebahai pengganti dari pajak-pajak yang sekarang berlaku . Pada akhir setiap tahun, pejabat-pejabat yang berwenang dari kedua Negara pihak pada Persetujuan harrirs sating memberitahukan sate sama lain rnengenai setiap perubahan-perubahan Ac tin yang tei jadi dalam perundang-undatigan perpajakan mereka . Pasal 3 PENGERTIAN-PENGERTIAN UMUM

(1) Kecuali jika dari hubungan kalimatnya harus diartikan lain, yang dimaksud dalam Persetujuan ini dengan a)

Istilah

"Indonesia", berarti wilayah Republik Indonesia sebagaimana

ditentukan dalarn perundang-undangannya ; b)

Istitah "Kroasia" berarti wilayah Republik Kroasia, demikian pula wilayah laut yang berbatasan dengan batas luar taut teritorial . metiputi dasar laut dan lapisan tanah dibawalunya, yang menurut Republik Kroasia sehubungan dengan hukum

internasional (dan undang-undang Republik Kroasia)

merupakan wilayah hak-hak kedaulatan dan yuridiksinya ; Istilah "Negara pihak pada Persetujuan" dan "Negara pihak lainnya pada Persetujuan" berarti Indonesia atau Kroasia tergantung pada hubungan ka t i m atnya .



d)

istilah "

an" mc!ipoti oonn , prihadi, pcrsmDun (tan setiap

kuonpulandad0rAng-0ran- dan/ataub8dun-hudun ;

e)

iStilOh

"perSer0an" berarti setiap badan IIAunn aiau seh»ncU1itaSyang un1uk

iuanpnnl uu I' uianpoyuk dipcrlakokanScbagaiSuntubudunIlukunn ; iNi!8b

"

dah xuu1u Negara pifiak pada Peryei Juun"

"puoJ0bziou d8ri Negara pihak lainnya pada htrar1i

SusAu

uaD" !DuSinA-mOsiOg

pcruSuhoan yang dija/8nkan o!rh pooduduk dari sUatu Negara

pihuk pada MoRyuan clan 3ua
yang pendudukdoriNc g orupihak !ainnynpadaPene1uyuan~

g)

doll

clijuionkmo oleh

iS(ilo6 "WILL /inUiS f0tunu5ioma[" herari setiap poogaoukutan oleh k8ou faUi atau pcSav/o1 udonaymng dilnkukun nleh

Suu1U

pcrUsah88n d8ri oootu Negara

pluk pada Pcott 'uun, knCu8!i jika kapal atau pcS8vv8t udara hU Scooatowu diopenaoikun antara (cmpWt-icolpaL di Ncgum pihak !uiuUyo pada Pt/sct'uan ;

h)

istilah

berarti

setiap

orang

prihudi

yang

mcnniliki

kc\vorganc,guraundar{~»utul4o~arapibuk pada ' - -'-u uun~a~~Jiapbudon l~ 11ukunn . usoho bcr arnh don pcmcku{uDx yang stoiuSnyn mereka pnn]}ell bcrdaso/kmn hukunn yang bcrlaku pada salah saw Negara pihak poda 9erg:1ujVaw

i,ti!uh

"\pc

abatyang bccxenang" hororb :

(h Mrobal!DcloUcah,k4cntcri}{coonganaiauvvakHoyayang sab,

(ii) dalanhD Kr0aSia ' McoexiKCuuDg8Da1ouv/8kilVyuy0z&S8h . (2) Sehubungon dengan pcnonpuu Persuluyuan padu setiap waktu o!oh salah Solu Nc&u[u pihuk poda Pcrsci juon . vciiap isb!uh yang tidak dirunnuskan dalarn PorsciuUuun ini nnernponyzi anti monurut pczundung-undangan Negara Au scpa tung nncngcnai

'ok'p jok yang diotur da!onn Pcrac1 juon ini, kcuouli jika

dad hubungan ku!ima(nya hams diur\ikan lain setiap pcngcrtiun rnenurui pcrundang-uudungan yang bndaku di Ncgaro tersebut lebih kuut dari sUuiu pcUgoniao yam , dibcrikon pada ixii\ah noenumtporuodaog-undnngun loinnIaduri Negara itu .



pumul4 P E


Untuk kepentingan Pcract'u8o" berarti

Pq

D 0 D U K

o8n i0i istilah "prnduduk- Suo/u Negara Dillmk pada i8

orang dan bodan, yang, nnnnunutpcruodung-uDdangan

kerunhui rann dikenakan

'8k di itu berdasarkan dUonisi!inya

tempat kediamannya, tempat kedudukon m joDlennyo aCaupUn atas dasar la'

yang oiffiDl\ascoupa .Tc1ani istilah ini tidak nnencakupoosog atau badan

yang dapat dikenakan poUok di Negara itu hanya bcrdaSork-an u!usan bahwa penghosi!a0 bmrsuonbcrdi Negara wrsobuL

(2) Ma sescorang menurut ketentuan-ketentuan Vadoayat im 'adinendUduk di kedua, Negg 4r8 plak pada

uao ^ Onaki Stttusnyo akan diten1ukqD 3eb@gai

borikut :

a)

in hanya akan Tooggop sobagai pCnduduk Nu gourn di mana ia oocmpunyui tempat duggul tetap yang tersedia bagioYm ; apabila ia mCoopunyai k :onpyi (ing,ga/ tetap yailg tersedia di kcdu8 Nnguro, ia akan diaRgg"8p sebagai pendudu)( b4guro

a terdapat hobungmo-huhuogon pribadi dan

ckono[niyuog!ChillcrAposoikcpeniingun-kcpcoiinganpnknk) ;

b)

jika Negara di n~o)u pusat kcpUndng8n-kmprnbngao pokoknya tidak ranu ditentukan, atou j[ko ia tidak mrmpunyai tempat tinggal tetap yang tersedia baginya I salah uolU Negara, maka i8 hanya akan dianggap sebagai pcnduduk Negg urWJi mana ia biasanya btnJium ;

c)

jika ia onenpuny8i (cnpui kcbiusuun ba-diam di kedua Nogura atau sama seca!i tidak noennpunyainyo di salah sadu Negara LerScboL maka ia hanya ukandi8n g- gonp3eb8g3ioendudokNcguradimunaia om judivarguncgar0 ;

d)

jika io noc judi warga ncgam dad kcdua Negara utuu sama sekali tidak nn

jwji warga negara dah salah satu negnrmtc[ychuLo1oko

yang berwenang dad kCdua Nc goaco

pihak

oado

dnba{

PorVc( duon ukao

/ncnycleyoikunnnusx/uhnyuhcrdasmrknnpcooi ~uanhemnma .

(3)

&pabi!u berdasarkan kt0cntuao-keicntuau ayut } . suo!u badan mtmpunyai to/npat kndUdukundi kedua Ncganspihuk pada pcrsc! Wumn . cnuko badan 0cncbothuny4 akan diunggup berkedudukon di Agare dimana tempat kcdudukan onunyUumcn yang KM if bcrada .



Paaa\5 BENTUK USAHA TETAP

UDtuk kepentingan Pcrnct jUan (ni istilah "bentuk usalia tetap" berarti

Suu1U

tempat us8lia tetap di mana ydurVh atau Snbagian uJali8 suatu ponu8obo8o d'u!oukon .

(2)

Ist !ah "hentuk usuh8twap" tmuinooa inc!ipud : a)

suatu tempat kmdudukaonnan joonco,

b)

Suu(uuobuugI

C)

suaiokontor,

d)

smatuouhHk

e)

Suatuhcngkd,dan

O

suutU nodo i4nMau perkebunan ;

g)

su81oiOn0b8ng, Sur0urminy8k o1uugas, Sualu pcngoQu!iau8t8uxuab/ konpot pcnggo!ionutau ekSp!orusiuiaucks»!oitaSison8bordm}ma{am .

(3)

!Sti!ah "bcn\uk usahaJebqp" jugar0cU d ~ a)

sawtu han

konstruksi, perakitan utau WON Mk/u

kenia{un pongu` usan Yang ada huNnguo dro2on proyek tcrscbut, asAkon kegiatan tersebut hcr!angqun_-(y !cbih dad 6 bu!on .

(b)

pcmbCrion jn3a, termasuk jasa konsu!1ao yang di!akukan 0~di suo1u pcnU9alounduri sou1uNrgunapihokouda

uannoc!o!ui

utou orang lain yang dipckcrokon diNogara pihak lainnya pada

nyn juon,

apabila kcgiaton-ko i n tersebut ho,!8ogsung uniuk proVek yang somaot

V

puJytk yang ada kui(unoya uniuk sumu masa aaV masa-masa yang begu/ni&h AN dad 3 hu)undalano pcri0de 12 bulan ;

o)

pcnggunuun xua1u isiu!usi atau tcmpot pengeboran a!8u knpal di sua1u Negara pihak pada Pcnse1 'uan uniok cksp!0rasi Mou eksploitasi sumber daya u!ono merupakan bcn(uk usdlu tetap hanya apmhi!a digunakan uo!uk !cbihdari!20hari

(4 )

kienyinupung dad kcwntuun-kckzntono scbduoon}n dad Pasal ini, isd!ah "boItuk uSohatwup"hdakme!iputi :

a)

pong(unaan

flaxi!itoS'fuyUitas

Seuoxta-rDato

dengan

maksud

uu{uk

nocny/nnpmn . cncnnocncrkan borung-harang atau barung dagangan noi!ik ptnwahuam



b)

1lengurlisan Suatu persediaan barang-harang atau baran`g dagangan milik perusahaan scniata-mata dengan maksud untuk disimpan . dipamerkan : pellgull'USall suatu persediaan baranlg~-harangg atau barang dagangan mllik perusahaan senlata-niata dengan n1aksud untuk diolah oleh perusahaan lain :

Cl)

pengurusa11 suatu telllpat usaha letup Cli~lii€1-nlata dengan maksud untuk pembe]ian barant baring atau barang it : .gallgan atau untuk nlell~gumpulkan inlormasi bagi keperluail perusahaan ;

e)

pengurusan sua, , , tern pat usaha tetap semata-mata denvgan maksud menjalankan setiap keglatan lainnya yang bersifat perslapan atan penulljang 1?agl perusahaan :

f}

pengurusan Suatu tempat Llsaha tetra'," ; "..; .iiata - Illata ditlljuikan untuk melakukan gabUlluan kegiatan - kegialan seperti dlsebutkan pada sub ayat a) sampai dengan sub ayat e) . asall :an basil nenggabungalg seluruh kegiatan - kegiatan tersebut bersifat persiapan atau penun ;an 7 .

(5)

Mcnyimpang dari ketentu,

ntuan abut I dan 2, apabila on •a ng atau badan . kecuall aged yaal`g bertn1dak b, bas sehagalmana hed1ku lavat 6 . bertlndak atas llallla perusahaan hail mempunyal din biasa melakukan W'--''Wang Untuk 111enUtUp kontrak alas 11a311a perusahaan tersebut . maka pcrusahi'`111 tersebut dlanggap memitikl bentuk usaha tetap di Ncgara tersebut atas kegiatan-kegiatan yang dilakukan olch orang atau badan tersebut . keeuali untuk kepentin4gan perusahaan tersebut, apabila kegiatankegiatan yang chlakuk~i .i orang atau badan tersebut terbatas pada kegiatan seba
(6)

Suatu perusahaan tidak ukan JUA-g'xap IliClllt?llnl' ll swan hentlik usaha tetap dl swath Negara pihak pada Persetutuan hanva 'scClata-mata karena perusahaan ittl niellialankan usaha dl Negara ltu mclalul nlakelar . komision. U11iui11 . atau ages lalnnya yang hertindak bebas, sepanjang orang titan nadail t (si bllt bertinclak datum rangka kegiatan usahanya yang lazing .

(7)

Jika suatu pers~ .roan yang berkeduduk ;~n ui suatu Negara pihak pada Persetujuan menguasai atau dik .nisai oleh perseroan yang berkedudukan di Negara pihak lainnya pada Persetujnun atalalan menjatankan usalia di Ncgara pihak lainnya itu (balk melalui suatu b'~ntuk u5G111 •j tetap ataLlpun dell'-'<' :I suatu cara lain ). maka hal

C



[Au tidak Am ,an seandirinva ukan herakibat baba=a salah saw dari perseroan itu mcrupakan bentu+L ' usaha tetap dad yang lainnya .

Pasal 6 PENGHASILAN DAR! t-IARTA TAK GERAK (1)

Penghasilan van

pcnduduk dad suatu Ne`gara pihak pada Pcrsetujuan dad harta tak gerak gern w,uL penghasilan yang diperolch dad pertanian atau kehutanan) yang berada dl Negara pihak lainnyn aada Perselujuan dapat dikenakan palak di Negara lain tersebut .

(2)

IsiiIall harta tak gel'-,1k" akin mempunvai anti

dengail pC t'Uidang-undangan Negara pihak pada Persetujuan Mann htota yang bersangkutan berada . Istilah Ncsu l!

tersebut meiiputi jug a benda-benda yang menyertai harta ink gerak . ternak dan peralatan yang dipcrgunakan dalam usaha pertanian dan keiutanan, hak-hak terhadap mana berlaku ketentuan-ketentuan dalam hukum umum mengenai pemilikan atas lahan . hak nie ,: ingot basil atati harta tak gerak . serta hak atas pembayaran-peinbayaran tetap atau talc teta, ;ebagai balas jasa untuk pengerjaan . atau hak untuk mengttj,akan kandungan mineral . sumber-cumber dan sumbersumber kckayaan alam

i4

nnya . Kapal tauta perahu dan pesawat udara tidak

dianggap schawgai liar` tai' (3)

Ketentuan-kelentuan pada ayat diperoleh

dart

peggunaa n

I

berlaku juga terhadap oonghashn yang

secara

langsung,

dari

pei , e~~'aalt .

ataU

dari

penggunaan harta tak gerak dalam bentuk apapun, (4)

Ketentuan-k aentuan dalam avat-ayat

Gars .3 berlaku ju ggra terhadap penghasilan yang diperolLh dad harta tak gerak suatu perusahaan dan terhadap penghasilan I

dad harta tak gel-art yang, dlgunakan dalam menjalcankan pekeriaan bebas . AM 7 LAHA U` .Ai-i (1) kaba suatu perusahaan dari Negara pihak pada Persetujuan Imps Akmiakall pajak di iNegara itu

k_Oa h ltKa

o rvSahaan itu Ilienja11i1kan Usaha di Negara

pihak lainnya pada Persetujuan melalui ,n_ ;tu bentuk usaha tetap . Apabila perusahaan tersebut menjalankan usahan~a schagai dimaksu)) ..'t alas, maka laba pewahaan itu dapat dikenakan pajak di negara lwnnya iaba y

.14~

berasal dari bentuk usaha tetap tersebut .

tcv4fi

hanva atas bagian

1)engan mcoiperhatikan ketentuan-ketentuan a~-at Negara pihak pada Persetujuan menjalankan

1

suatu perusahaan dari suatu

ulia di Negara phial lainnya pada Perselujuan nivOlui suatu beniuk us?, ic'tap yang berada di sang, maka yang ak n L

diperhitungkan sebagai laba beniuk usalla temp itu oleh masing-nlasing Negara pihak pada Persetujuan iala l laba yang diperoiehnya scandainva bentuk usaha tetap tersebut merupWan suatu perusahaan yang terpisah dan bertindak behas yang melakukan kegiatan-kegiatan yang saraa atau se'rupa, dalanl keadaan yang sama atau serupa, dan mengadakan hubungan yang s ._1-}enuhnya bebas dengan pertlsahaall yang memiliki benttik usaha tetap itu . Dalaull mencntukan besarnya laba suatu band usaha iclap . dapal dikurangkan biayabiaya yang dikeluarkan untuk kepentingan dari benttik usahal tetap itU ternlasuk Maya-biaya pimplnall dan biava-biaya adminisirasi

b' ;k yang dlkelllarkan dl Negara di inana bentllk usalla letap itu berada atatupun di tempat lain . Ketelltuan tnt akan berlaku lerhadap penlbatasan-pembatasan n1enann Undang-undang domestik (4)

ui111u11

Sepanjang meruhakan kelaziman dl salah situ Negara pihak pada Persetujuan, 111enurut perundang-Mnngannya . untuk nienetapkan besarnya laba yang dapat dianggap berasal dari suaid

to

ntuk usaha temp dengan cars mencntukan bagian laba

berbagai bagian 1 aerusahaan se-hilt atas keseltlruhan labs Perusahaan Au dan bagianbcifglanny I . nmka ketentuan-ketentuan pada a's at 2 dart Pasal A tidak akin menutup kemungkinan bagi Negara pihak

t'ersetujuaul dinlaksud LIMA 11MICIltUkan besarnya labs yang clikenakan pajak berdasarkan pcmbagian itu yang lazim dipakai . I Un'lt.n1

carat pe 1111'' } glalll'l

_:

pada;

seeieinii tan rupa schmng;?a hasilnya akan St'suni

dengan prinsip-prinsip yang terkandung di dais (5)

1

Pasal

ii1i .

1.aba yang semata-mata beJasal dari pembelian ~?aliant!-1_laraIl atau bating dagangail yang dilakikan oleh suatu benttik usaha Letup untuk perusahaan . tidak dihitung sebagai laba dari benttik usaha tetap .

(6)

1_)en>i pencrapan ayat-ayat terdahulu, besarnya laba benttk usaha (clap harus . kecuali jika terdapat alasail Chtentukan dengan cam yang sallm dari tahun ke lawn yang kuat dan cukup unto% nlelakukan penvimpanr-t} . .

(7)

Jika

dala171

Jtlnllall laths terSebut lcrnlaly'', haglall-balglan peilo'l1asiIan yang chatur

secara tersendiri pada Pasal-pass( lain dalam Persetujuan intt maka ketentuan pasalpasal tersebut tidak akin terpenvaruh oteh ketentuan-ketentuan Pasal ini_

8



'load 8 PI>RK . -'ALAN DAN PENGANGKLJT kN IJDARA

Laba yang berasal dari pengoperasian k : ut-kapal taut atLiu pesawwwat udara di jalur taIn lintas internasional hanva akin dikenakan pajak di Negara pihak pada Persetujuan dimana Perusahaan vane inengoperasikan kapal-kapal taut atau pesawat udara berkedudukan . (2)

Untuk kepentingan Pcrsetujuan ini, keuntLm urn dari pengo;,etasian kapal-kapal taut daa' pesawat udara di jalur Iain lintas interna : i
keunt+_tngan yang diperoleh dari chart : atau pent ewaan kapal-kapal dan pesay at udara sekali-kali alas dasar "barehoat" di jalur lalu lintas internasionah

b)

keuntungan yang dipcroleh dari penggunuan, pengurusan . penyewaan container-container ( rmasuik trailer dan perlengkapan yang be -hubtuagan dari pengangkutan container), yary aagunal :an untuk pengangkutan barangharang atau barang dagangan : sepanjang penycvvaan tcrsebut, digunakan atau diurus

••" ' ;

pelengkap dari pengoperasian kapalkapal taut dun pesawat udara ai jahn •a rrwasional .

(3)

ad_a1~1h

'°!

"k- Oh

P"I

Ketcntuan-ketentuan ayat I beriaku pula terhadap laba (~ i penyerraan datam suatu gabungan perusahaan, suiatu usaha bersama aatau C 1,11- i : uatu perwakilan untuk operasi internasional .

Pasal 9 PERUSAHAAN-P RUSAI:-IAAN YANG '}1ENIPUNYAI I-Itai erNGAN ISTINIEV' A (I)

Apabila a)

suatn penisa t

t

a ,

rt4l

fi,, ,

',taw

tangsungg maupun tldak Iangsung tug" .= .

pihak pada Persetujuan balk Secaria ma datam manalemen, pengawasan

atnu modal suatu perusahaan di Negara pihak lainnya pads . ' .'rsetujuan, atau

I b)

orang, a{ou hadan yang sama balk secara /angoung cnaopuU iidak langsung (u[UtSed8dalOnuODaD 'e/DoD,pcnguwaS8nOi8UlDud8{8uUlupCruSuh8and8[i Negara pihak pada pcrsc Quun don aua(u pc!o3mkaan dari Negara pihuk !uionyupoda PCroci»ionn,

clan dalam keduo hol i(u antara kedua pcrusohznu dimaksud dalam IlubUogoO dugangnyo a(uu hubungrun kcuun&anoya diadukun aiuu ditcrapkun syarat-syarat yang mcnyimpaDg dart yang

!8ziunnyu hrdaku

uotam penmalman,cmahaan yang

Sam4 sekali bnbassok/ Soma lain, makaxctiap laba yang ycharug/yoditcrinoa0loh salah satu perusahaan jiku sy8rot-Yyurot A bduk ado, oanIuu i)dok d)k :rirnanyu karena adanya SfJmt'syorn( ienehut, dapa(clitmonb8hkan pada laba perusahaan

im

dandiknnukon pajak .

(2)

ApabiN suNoNegara pihak paduPersetLkitimo!akmk-ampemhetU!an atas laba suoiu pcnuwahaan di Nc-aro itu clan dikc0akon pajak, sodang bu o iun laba yang dihtwNan

itV

adalah 'ug»nocrupakun !8huperusah8mnyang, telah clikoOakan pajak

di Negara pihak lainnya pada Pcrxa'uun dan laba tersebut adalah laba yang nuen}anA 3chamxnyu,dipcr0!ch pcnBahaun di Negara yang disebut penaOua Suuud8inya ~~n]unar~u

xyoru( yang, d\kuat antara I(cduo pcrosohaan yang

Seprnu11n),'u hch3s` \4og0!: hyk lainnya pada PcocUiVan akan melakukan po)~'csunian-pen)rsuuiun utos 'um!uh !aboyang dikenakan pajak dad pcrusahuan di

Negara pihak lainnya paclo Pumoi yeo terscbuL Dalam mclakUkoD

pen}csuo\an-ponycsuniun itu, dihau!skon uniuk mcmpoohu1\kan kotomumukckentuun lain du!nm PcrSc( "an ini don opabi!u diunggop pudu p jahmi-p 'obot yang hcrwcnong dori kcdun N c g ao/su!in8berkonsu!iosi .

(3)

Ncgor8piliol; pada Por5et'oun M8kokaun0elokukun pcDnhC{Vln0 labupurVsuhooO Sebuguimaou dinnukVud pada ayat 2 . 8p3bi!a bu(u\ w8k(u yang, dibCrikan 0}ch DDmsing-mndU~undung-undung, p jakoyato\obdi!unnpooi . Puoull0 0I V /1) 1? N

(1)

Dividen yang dibayarkan o!ch

auoLu

pcounuax

yang

horkCdudukun di suoio

Negara pihak pada Pcoo! Qumn kepada ptnduduk Ncgaru pihak lainnya poda Pe,oei han dapat dikenakan p jak di Negara pihak !ainnyatcrscbut . (2)

Nunuuo dcmikian dividen itu dapat juga dikouukan pajak di Negara pihak ia !`

ouudi nnunaprorvn8n yang nuernhayurkon dividen o :rSchot hcrkcduduk8n

dan Scnumi dcngan pcrundung-unduogon Negara tcrsebul . akan tetapi apabila penni!ik8nb8n1yang ononflorn8{i dividen i1uudtah nondudukNcgo :upiliuk lainnya

10



o8Lla

uxn, maka pajak yang dikenakan dclak akan nne!cbilli 10% du[

jumnla) bnJi0dividcn .

Pcubut

job8ty8ng bcnvonanQdar kedua Negara pihak pada Pr juan akan

menetapkan cara penerapan duri penibatasan ini dcngun pcrxetuao bersarna . Ayat ini tidak okmonoompcug4ruhi pcngenam/y jak 8iuS!uhupuroooundahonana penb»nnrandividun dibovadkan .

(3)

!sti!oh "\j)v\dcn" scba2oionaoadigunukan dalam Pasal ini berarti pcnvhusi!aodar sa1`aco-snJzQm atau haklak !ainnyo yang bukon nocoupakon eInzt'xoruL piutang, yang bc&ak alas pmnnhagiun !obn . rnoupun poncdiasi!an !o)noyo dori huk'huk pC/smoomn yang nlh uodung-undang perp 'akan Negnnzdi[naoa perseroan yang mcmbo goikao dividen i\u bokedudukuo, dalam pengenaan p jukoyadiper!akukun sWooadc%aopcnghnsi!ondohsuhano'saha/D .

(4) !{ctcn1uan-ketcntUonayat \ dan 2 WukOkun bedakuapubi!uprmi!iksuhonoyang cucuiknuo(i diVidcn yang /ncmpukan penduduk duri suatu Negara pihak pada Pcrsoq'uun`onelakuk4okogi4tanusali8diNegunupiliak lmionyupuduycmci 'uaD, di mana porsc bn!ackun dividen i!o bcrkcdudukoo, melalui suatu bentuk Ua8bo tetap yang

disano,4tuumo jalunkaDpckc daunbcbasdcngun ~e~rda auuRi tempat uyuho tetap yohg berada di sana dun pernilikan sahani-saliam yang mcn-husi!kandividc0iiUononpunyoihubungaoyang of'ekti[dungunhontuk oSaha tetap utau tconpa( usahu lctop ik/ . Dalam hul dc/nikion ` tcr(,Iuntuo-, pada noasu!ahnYabcrlaku kcLcniuOn-kc
(5)

/\pabHu suatu perseroan yang botcdudUk8n I suatu Negara pihmk pada PcrScz luau nncmpovo[ch !ubu otau penghasilan dah Negara pihok lainnya pada '

Ptoc(Qoun, Negara pihok !oionyuicrsobut ddak ho|nh mengenakan p 8k op4puo juga atas dividen yang diba}mrkon o!ch pcrScnnon iiu, koCua!i apabila dividen iiu dibayarkan kcp8du pcDdVdUk hkgma plmk lainnyap8duPcrooi 'uuo aiauupubi!a pcn,4,uusuon subam-oahum yang munu\iasUkan dividco itu mconpunyai hubungan yang emir dengan bcniuk usuhn tetap a1uu tempat usaha tetap yang berada di Negara pihak !uinnyotcmchur, ugnhduk boleh mengenakan p 'ak alas laba yang dduk dibagikan ackuUpun dividen-dividen yang diboYudkan oiou laba yang tidak dib

ikun i!u tcodih so!unuhuyo o(uu sebagian duri laba omu pcnohusilan yang

bonsu/duhNoga/ap\hnk biuny :bocbu! . A8

Monyinopung duri kntcntuun'kotcoiumn !oinny4 da!aOn Ptr$Quan ini, aoabb ouuk/ pcrsom8n yun,(-,, bcrkcdudukan di suatu Negara piliak pada Persetjuau mempunyai bentuk usahutclup di Ncoann piliak !ainnya padu Peoetjum), maka ktun
Negara pihak lainnya itu berdasarkan unc1ang-undangnya, namun pajak tambahan tersebut tidak akan niefebihi 10 persen dari jumlah keunttrngan setelah dikurangi dengan pajak penghasilan clan pajak-pajak lainnya atas penghasilan yang dikenakan di Negara pihak lainnya tersebut . Ketentuan-ketentuan dari ayat 5 Pasal ini tidak akan mempengaruhi ketentuan yang terdapat dalam setiap kontrak bagi hash dan kontrak-kontrak karya (atau kontrak lainnya yang serupa) di sektor minyak dan gas bumi atau sektor pertambang=an lainnya yang disetujtri oleh Pemerintah Indonesia, badan-badan penierintahnya, perusahaan minyak dan gas milik negara . atau badan-badan lainnya yang merupakan penduduk Negara pihak lainnya pada Persetujuan .

(1)

Bunga yang berasal dari suatu Negara pihak pada Persetujuan dan dibayarkan kepada penduduk Negara pihak lainnya pada Persetujuan dapat dikenakan pajak di Negara pihak lainnya to ebut .

(2)

Namun demikian . bunga tersebut dapat. juga dikenakan pajak di Negara pihak pada Persetujuan tempat bunga itu berasal, dan sesuai dengan perundangundan oan Negara tersebut, akan tetapi apabila pemberi pinjaman yang menikmati bunga ittt adalah penduduk Negara pihak lainnya pada Persetujuan, maka pajak yang dikenakan tidak akan melebihi 10 persen dari jumlah bruto bunga . Pejabatpejabat yang berwenang dari Negara pihak pada Persetujuan akan menetapkan cara penerapan dari pembatasan ini dengan persetujttan bersarna .

(3)

Menyimpang dari ketentuan-ketentuan ayat 2 . bunga yang berasal disuatu Negara pihak pada Persetujuan dan diterima oleh Pemerintah Negara pihak lainnya pada Persetujuan termasuk Pemerintah daerahnya, Bank Sentral atau setiap lembaga keuangan yang diawasi oleh Pemerintah, yang seluruh modainya dimiliki olch Pemerintah dari Negara pihak lainnya pada Persetujuan, yang dari waktu ke waktu disetujui diantara pejabat-pejabat berwenang dari Negara-negara pihak pada Persetujuan . akan dibebaskan dari pengenaan pajak di Negara yang disebut pertani a,

Istilah "bunga" yang digunakan dalam Pasal ini berarti penghasilan dart semua jenis tagihan hutang . balk yang ijamin dengan hipotik maupun yang tidak dan balk yang menipunyai hak alas pembagian laba maupun yang tidak dan khususnya penghasilan dari surat-swat perbendaharaan Negara dan surat-surat obligasi atau

12

surat-surat hutang, termasuk premi dan hadiah yang terikat pada surat-surat berharga, obligasi atau surat-surat hutang tersebut . Pengenaan denda untuk keterlambatan pembayaran tidak dianggap sebagai bunga dalam pengertian Pasal mi .

(5)

Ketentuan-ketentuan ayat I sampai ayat 2 ticlak akan berlaku apabila pemberi pinjaman yang menikrnati bunga tadi berkedudukan di suatu Negara pihak pada Persetujuan, melakukan kegiatan usaha di Negara pihak lainnya pada Persetujuan di mana tempat bunga itu berasal melalui suatu bentuk usaha tetap yang berada di sana, atau menjalankan pekerjaan bebas di Negara lainnya melalui suatu tempat usaha tetap yang herada di sana . dan tagihan hutang yang menghasilkan bunga itu mempunyai hubunga nungan yang efektif dengan bentuk usaha tetap atau tempat usaha tetap ittr . Dalam hal demikian, tergantung pada masalahnya, berlaku ketentuanketentuan Pasal 7 atau Pasal 14 .

(6)

Bunga dianggap berasal dari suatu Negara pihak pada Persetujuan apabila yang membayarkan bunga adalah Negara itu sendiri, pcinerintah daerahnya atau penduduk Negara tersebut . Namun demikian, apabila orang atau badan yang membayar bunga itu, tat a )nemandang apakah is penduduk suatu Negara pihak pada Persetujuan atau tidal, mempunyai bentuk usaha tetap atau ternpat usaha tetap di suatu Negara pihak+ pada Persetujuan di mana bunga yang dibayarkan menjadi beban bentuk usaha tetap atau tempat usaha tetap tersebut, maka bunga itu akan dianggap berasal dari Negara pihak pada Persetujuan di mana bentuk usaha tetap atau ternpat usaha tetap itu berada .

(7)

Jika karena alasan adanya hubungan istimewa antara pembayar bunga dengan pemilik yang menikmati bunga atau antara keduanya dengan orang atau baclan lain dengan memperhatikan besarnya tagihan hutang yang menghasilkan bunga itu, jumlah bunga yang dibayarkan melebihi jumlah yang seharusnya disetujui antara pembayar dan pernilik yang menikmati bunga seandainya hubungan istimewa itu tidak

ada,

maka ketentuan-ketentuan Pasal ini akan berlaku hanya

alas jumlah yang telah disetujui tersebut . Dalam hal demikian, jumlah kelebihan pembayaran tersebut akan tetap dikenakan p~rjak sesuai dengan perundangu ndangan masin masing Negara pihak pada Persetujuan . dengan memperhatikan ketentuan-ketentuan lainnya dalam Persetujuan ini .



Pusu!l2 IROYALT\

(1)

Ro\altiyaog hcra3al (lar penduduk d8ri

plak pada 'link

l8iOAyo

uan dan di

pada PcrSci juan dopu dikcnmkun

'8k di

Ncguropihok !ninuyohescbvL

(2)

Nmnun dcnnikion "royahi" tersebut dapat juga dikonukun uk di Ncg, ,gr8 pihak nuda P doug,mn

Quon dinouna

n-pennhayarau temnhut iii uncut, dun ScSuai

Undan,'.1,'und8ng Negara
ouuniknomb roy8!ri i{u adu!oh pcUduduk duh Nc,-,,,ii» piliuk /uiouya pada persctuao ` maka p 'ak yang dikenakan tidak mdCbihi 10% duri jurnlah bruto r0ya!d .

(3)

bti{uh "Royalti" du/an paua

iOi

berarti setiap jenis punny&ng diberinnu

36agai imbalan Uok!kponggunuun8iau hak uniuk nncngguo8kun 3etiaphok cipta kcSuoasteruun,I
Map

ala1-e!o1 !uinnyu un1uk siaran radio Mau tdcvini, ontcn,

!

imMuucarapong0}ohon

podcngkupmnNnduStri, perdagangan otau i//IIo pongciulluan atau ~ ~ di hid8ngindug(riperdugangan ` oblu i/nnu untuk inR`rona~/ nncugcnaipenga!omand/ O!81-u)u(

pengetahuan (know how) .

(4)

l{clcniuon-kctcntuonayat I dunayo(2tidmk ho1mko,aoubi!opihuak yang filemilik- i hak nncuik-maii royalti, yang, nnerupakun penduduk SVa\u Negara piliak pada PtrscL Wunn mc jo!ankuo oSVhodiNmgaoupihak !oinoyupadaPcrSet 'uondi maim royalti borayo!, nic!m\ui suatu bentuk uS8ha temp yang bcr8dm disana, Mau mc/akukao Suow pekc 'aan bcbus di Negara !ainnyo Au mc!a!ui suatu tConpui usaha tetap, dan hak Mau harta yang men-h8silk8n royalti itu monnpuny4i hubungan yang efek(ifdoOg8n bcn1uk usaha tetap Mau tcmpat usaha tetap itu . Warn ho!do/nikiun iclun(ung pudurnasa!ohnYo, hcdaku kcLrnkmn Pasal 7aLuu Pasal 14 .

(5)

Royalti dopui dianggap bcrasd dari Ncgmn pihak pada Persetujuan apabila pcmhovnmyoaddoh Negara i{u soodih, pcmcrintah dacruhnynuku/ pcndudukdah Negara pihuk nude 9oscu]uun tcrqCbUd, Nonnuu dcnoik\un, upubi!a nrang , Mau badan yang nornob /nyu!d itu ` ranpanounundang apakah iu penduduksuntu Nu gara piliuk 'a Pcmet'uoo a~nu hokun, nnonni/ik- i bentuk ucuhu tetap Mau Dunop«1 usaha tetap di suatu flngaoa pihak pada Pcrse( 'uuD di mana kcjibon rneon6nvnr ,0ya!d \inlbu[ don royalti tersebut nieniudi beban htntuk Usuhu tetap Mau trnnpai uSuho 1ctop°1CrSchut` mak8 n)yu)(i iiu dianggap bcmaul duri Ncgaro

14



pl3k pada

juun din0aOa bcniuk Vsoia leap ukzu honpu( Usalm lean RU

bcrodo .

(6)

/ikukmmna alasan aclanymhubuU goaoistimewa antara pembayar denganpemi!ik hak yang menikmati atau antara kedua-duanya dengan (rang atau/badan lain, berkenaan dengan penggunaan hak a18u keterangan yang mengakibatkan pconhayo[ao i{u, 'unflah royalti yang dibayarkan itu me&bihi jwWah yang 6chxn!Soyn disepakati olch pombuyur clan pe0Uik hak scaDdoinyu tidak ada huhungan iS\icoen/a, maka ketentuan-ketentuan Pasol ini Ianyo akan berlaku tcladap juodoh yang di3cbUt terakhir . Dalam h8l demikian, um!oll kc!cbillan pembayaran ter3cbut akan leap dikcn0kuo p "mk- sca!Oi dcog-an pcrVVcl8n~ondongnn ma6ing-nuusing Ncganspihak p0daPcrse( Juou, clongun memperhatikan kcteutuuotewniuon !oinnyada!aon Pcryct/yoou hi .

Pam! 13

KEUNTUNGAN

DA0YPENIlNDABTANGANAN HARTA

\

(1)

Kcuntungun yang di puonindahUanganGu hada

k ' sebagaimana dimuk8ud dalam Pasal 6 clan

terleLuk di NCgara pihak !oionya padn

uau, dapat clikcnakun

jak di

Ncgaropibak!uinnyo\crscbuL

(2)

[(cun(ungaodaripComiWolmangaoonhudagevok, yang nnurupukaohu ion kekayaan oVo1u bCn1uk usulialc1apynn go cliooi|iki Oth perusahaan d8ziSuGiu pada Pe[sen juan di Negara pihak /ainnyo padDPucseQuun

uLaV

p i~8k

dad haUa gn[8k

yang 0c,upokonbJgiandori suu(u\ennpa(usa/)8!o!op yan g- tCrSudiohagi ponclucluk suatu Ag4ra pihak poda PcrSC( 'uan di Negara pihak lainnya pada Pcmci juon uoiu ;

maksud

nocl8kukan

pekcjuon

buhas `

icrmasuk

kcuntuyun

do - i

purnindahmngxn8o bontuk usohu leap hu (tcmcndih atau beserta ktsduruhon porunuhoao) atau tcooput usaha tetap, dapat dikonokan jnk di Negara pihak /uinnyu0cruebuL (3)

AuOiVngan yang diperoleh PcruSohaan dori suoLU Negara pillak pada

uan

dad peminduhlangauuR kapui-kupu! laut atau pesawat ucla[oy8ng bcrnpcrnui di jalur lain lintas intonnusionul utau hono gonnk yang mc jodi bagian dar/ opcrusi kapal !autntuu pcsavvn( oduru hunyuukon clikcnokmu p jak di Negara boncbot . (4)

Kcuniuugun duri puniodobtungauuu suhm0o-sabacn cluri modal pet - LISaliaan yang Kckayounny4Deoar : langsung 8i8utidmk !augyung toru(annntuodiri was bortaiak

15



gerak van- ~x/etak diSu8tu~~eg8rapi~ok o8da

uanduoat~ikenakunpak

di Ncguraterscbut .

Kcuntungun clad pccoiodobtungenun huna lainnya kucum!i yang di8obu1 uadu8yat8yat l s8nlpai dengan

4 . 6anvx

akan dikonakun

jak di Negara pihuk pada

PcrSci juoo di nzonu0ronQu!mu bm]uuyooA mcminduhkan harta itu bcrkedudukon .

Pasal 14 PEKERJAAN BE0AS

penohooi!ou yang dipcn0lch pCnduduk dori Suctu Negara pihuk pada u8D nohuhun ,gun clcngun j'aoa profesinool ntau pokcroon bebas lainnya hunyoakun dikenakan pajak NcgaruitokeCu8Udu!um stukouduundi howoh inihilanana penghasilan sernacam itu dapat pu!J dikenakan

'8k di Nc - ara pihok !minnyo

pada Pcrsci ju0n :

a)

apabila ia noonlpunyui (Cmpot osuh8 tetap yang tersedia secara turatur h»vi

dPosci jumn uotuk unc a}ookun k_~atan- ~iata hal (lemikian dapat dikenokan ajakk di Negara - nly~a!om ~ lain ho honym5o 'ung i]uo tersebut benzs81 clari teunpntuSahatetap An u(uu

b)

apabila ia dnggul di Negara pihak lainnya pada PoweQuan un(uk suaiu nnuyuakau nuusa'noo3o}ang oodkbihi 90 huh dalam masa 12 bulan . Dalam hal clcrnikion, dapat dikenakan pajak di Negara lain hV hm»m sepanjang ponuhosi|anLmsebut dipmno!oh clad kngiatan-kcoiotazyoog, di!okukannyadi PlogamtemcbL

(2)

!sdth 'Jjoxuprukoionu" 8rutaxna nndipuh ktgiutal-knriatan di bidang ihnu pcnocaJuan,Wsuxoskraan, kesenian, ocndidikunmtoupco lnrunyong dibkukan secara independen, demikian juga pekc duan-pekc daun bebusYung di!ukukuno!ch pormdok
pmsu\l's PEKERJAAN DALAM HDBQNG/kN

(1)

KERJA

Dengan memperhatikaoketentuan'keten(Uall Pasa('pasa!!6,lDdan 19

ji `

upah

clan imuha!an !ainnya yang »cropa yang diperolch pcnduduk suo1u Negara pihuk P8ciapcrSttu'uan k8rond pekcrioon dalom hubungan kcria ,. hanvuukan ~~' akan dikanukun __- .-~

16



pajak diNeg8rui(u`kerua!ipekr/amn torscbutdi!akUkaodi

pifiak lainnya

pact Perset'Uan . Dalarn hal demikian, maka imbalan yang diteri0u dari pekc dann dirnakSud cl0p8(clikcnukuo jakdi Neganupihak lainnya itu .

(2)

K4m?/impang,

duri

kcicntuou'ke\CD(unu ayu

!,

imbalan yuo,(.,,, diterinna aka/

diponleh pcnduduk dazi Suab/ Ncgmapihok omduPoget juunclori pekerjaan yang dii8kUk8udi

piliak!oinoyapact Pcrsoi uan,hunyaukan dikenakan pajak

diNegaruyan go d)SebUtpndon)oanubilo :

a)

pcncrinna inohnan koodudi iYcgaro pUbuk !oinoy8 itu dalan) oua(u mas&muu masa-nunsu yongjum/uhnyu {idak nne/cbihi 183 hah d8lar) jongoku xak1u dua bets

FA

MY dan o!ch . aiuu o1os nonua pmmho,i kc 'n yang bUkall

imbalan itu di

nnorupaknopcndudukNega :upiboh!ainnyoLerschut : dan

irnbahm Qu tidak nlc jadi beban hcn(uk uJahotc\8poau hrmrsat usnhotnb}p yang dinuiHki o!th pcmbcri krrudi Negara pihak lainnya tersebut . ~ Mcnyinopung duri Wo/tuao

nLuan sebdUmny8da!am P8Sal ini, imbalan yang

diperoleh karcuupekejaun 'ng dUukukxD di otoskapu! !uuLo]ou pesawat Uderu yang diopcruaikan da!mn jVr lalu !intaa io!cnnusi0nu! 0bli suuw ponsohnno dari s8u

A

c g urupihnkpact

uondapat dikenakan jakdiNeganstcrScbuL

Puma!16 IMBALAN PARA 0KREKT0R

!mbq1an para di,okar dan pmcnhayaron-pmnbayarun sorupa !ainnyo yang dipcrolell pendudukhcgoKapibuk pact PcroaJumn da!un/ kcdudukunnyoscbagai anggotadevvun dirckiur cuatn perseroan a1ao setiap organ lain yang scrupe dori perusohoan yang bockodudukun di Negara pluk lainnya pmda PcrneNjuoo dapat dikenakan pajak di Nogmapihuk lninuyutcrschui .

Pasm\l7 PARA ARTIS DAN ATLIT (1)

Menyimpang dari keten1uall-ketmt«an Pasal 14 dan )5 ` penghasUan yang diocro!*h pcududukdnri Negara pihak oaduPcrxn 'uan seba ggai ponahibursopcdi antis teuto~ film, radio uat/ k:/cvisi atuu pern4in musik a{oU $eb8cni 0!uhrog4v/aO,

1 7



clan ke4giatan-kegiatan pribadinya yang dilakukan di Negara pihak lainnya pada Persetujuan dapat dikenakan pajak di Negara pihak lainnya tersebut . (2)

Apabila

penghasilan

sehubungan

dengan

kegiatan-kegiatan

pribadi

yang

dilakukan ofeh penghibur atau olahragawan tersebut diterima bukan ofeh penghibur atau olahragawan itu sendiri tetapi ofeh orano atau badan lain, menyimpang clan ketentuan-ketentuan Pasal 7, 14 dan 15, maka penghasilan tersebut dapat dikenakan pajak di Negara pihak pada Persetujuan dimana kegiatan-kegiatan penghibur atau olahragawan itu dilakukan .

Pasal 1.8 PENSIUN Dengan meniperhatikan ketentuan-ketentuan ayat 2 Pasal 19, pension dan imbalan sejenis lainnya yang dibayarkan kepada penduduk dari suatu Negara pihak pada Persetujuan sehubungan dengan pekeijaan di masa lampau hanya akan dikenakan pajak di Negara hl .

11,

Pasal 1.9 PE.JAI3AT PEMERINTAH Imbalan, selain dari pension, yang dibayarkan ofeh Negara pihak pada Persetujuan atau pemerintah daerahnva kepada seseorang sehubungan dengan jasa-jasa yang diberikan kepada Negara tersebut atau pemerintah daerahnya, hanya dikenakan pajak di Negara itu . b) Namun demikian, imbalan tersebut hanya dikenakan pajak di Negara pihak lainnya pada Persetujuan apabila jasa-jasa tersebut diberikan di Negara pihak lainnya itu Call orang tersebut adalah penduduk Negara itu yang merupakan warganegara dari Negara itu ; atau tidak menjadi penduduk Negara itu semata-mata hanya untuk maksud memberikan jasa-jasa tersebut . Pension yang dibayarkan ofeh, atau dari dana yang dibentuk ofeh suatu Negara pihak pada Persetujuan atau pemerintah dacrahnya kepada seseorang sehubungan dengan jasa-jasa yang diberikannya kepada Negara itu atau pemerintah daerahnya hanya dikenakan pajak di Negara itu .

18



b)

Namun

demikian . pensiun tcmcbu1 hanya dikenakan pajak di

Negara piliak l8iOnyu pada PCI- SC( jUun hiloOlazo orang (o - Sckut udoimll pCndudukdon %vurguncgarodori Ncgmrapihak }uioDyuitu,

(3)

KeicniUun-keten1uan dalam PuSa!-pas8l !5, 16 dan 18 akan bcrlaku terhadap imhu!un don penSiundm/i jusn jaoayung cibcrikan sdhobungao dengan usohayan,(,' d'u)ankonu!chnuoluNoguczp)hok padmPcmciuUuanataopo0c,io(yhd8crohnyu .

Pasal 20

PROFESOR^ GI&0,SISWA DAN PEMAGANC (l)

!mba!an yang diwrimunth scorang pro lesor atau guru yang mcmpakan penduduk atau

segera Scbn!um mcngu "u i suatu Mgmi plok pada Pe, 'Uun

nncrupakao pcnducuk Ncgan] pdbak !oinnyo pada

oan dun berada di

Negara yang disebutkan perama untuk suatu masa tidak !cbih dad dua taIluo un1uk ondakukml pcnyo!idIxn atau otnCidon /o 'uLan utau ulltuk ooC jar pada ivcr iaa 8kadciQ akan dikcMakao

k0)eh atau Whip pendidikan !nionyo}ang icnistidak

jok

yang dixebutkao pertannu ` sepanjang imbalan

iernobut berasal dad Sumnbtr8i

(2)

5cSeOrMl,(,~' ~iang m fkgma pluk pada Pc

louryJcgons

tersebut .

noendudukataU segera s(bCIummellgu'mlgisuao uan rVcn/oakau penduduk Ncgaapiliak lainnya pada

PcrSernioaD dan bcroda di Negara yang diSc6ul pcrtanou Scnnuia-o1ata sebagai po!u]or I uAvcrsikss okadcmL sekolah atau lembaga pendidikan lainnya yang i 8aV 3c_»»»~ ~ -~-!pcm~~un~i scjtn6

akan di~cbnskan dun~ pcngcnnun pg~ukd! di Negara N itu S joktungga! kcdainnguu pertannodi Negara i!u xcllubungao d8ngun ku jungun texsebui

a)

818s

Secnua pon

kmpoduan

hidupn}u,

pcmhoyo,un yang diburimu un{uk mcmbiuyai pcndidikan atau mugaog, ,

!cncbut bcru3ol dod sumbcrdi !uur b)

scpu jang po :nhayunun

- o - ' 1crschuL tersebut ;

uUuk rnasm tidak !ebih dad dua Whuo ` atas setiap hohu!ao yang tidak nnc!obihi USS 1200 da!onn suatu tahun ku!endcr untuk pekerjaan dalam hubu%un kcdo yang, diborikan di Negara

i1u 6c

ionA sangat diper1ukao

uniukrnonxrnbuh pcnghuoilouyung udauntuk(uyumztcmcbui (3)

Seseorang yang nnorupakon penduduk utau se-era 8ohcfunn mcngunion() i Suotu

Ncgmnapi~uk p8dn PcrSci Quon nncmpukuo pcnduduk Nogoropihak \uinnyu pada ~

Pe'neudunn dan bcrad~u , di Negara yang Mbxi pcUoma semata-mata untuk

!Y

belajar, penelitian atau nlagang sebagai penertnia hibah, pel1nberlan atau penghargaan limu pengetahuan ptA l dike d t , ga mw ., crtau organisasl anial aiau dlbawah pro
jumlall dari hi bah . pemherian atau perughargaan terscbut : dan selnua pembayaran-pembayaran yang diterima untuk kepenluan

hidupnya, pendidikan dan magang, sepanjang pemhayaran-jpembayaran tersebttt berasal dari stmber di Iuar Negara tersebut : dan Pasal 2! PENGI-IASILAN LAINNYA

(1)

Jcnis-,jcilis penghasiian yang tidak disebutkan dalam pasal-pasal lerdahulu datairr Persetujuan ini yang diterima atau diperoleh penduduk suatu Negara pihak pada Persetujuan, selain pcngg11asHan dalam bentuk undian, hadiah hrnva dikenakan pajak di Negara tersebttt.

(2)

Ketentuan-ketentunul ayat I tidak berlaku terhadap penghasiIan . selain penghasilan dari peallindahtangaimn ham tak gerak sebagaimana diatur dalam Pasal 6 ayat 2, jika penerima penghasilan tersebttt yang merupakan penduduk Negara pihak pada Persetujuan . yang inenjalanhan usaha di Negara pihak lainnya pada Persetujuan melalui suatu bentuk usaha ictap yang iiada di sana . atau meiakukan pekerjaan bebas di Negara pihak lainnya melalui tempat tetap yang berrnii di sana . dan hak atau harta yang memberikan penghasilan itu mempunyai huinagcn efektiCdengan bentuk usaha tetap atau tempat tetap itu . Dalam hal demikian, tergantung pada nlasalahnya, bel"ltlktt ketentuan Pasal 7 atau Pasal 14 . Pasal 22 PENGIIINI)ARAN PA .AK I3ERrANI)A

(1)

Bila seorang poiduduk Indonesia memperoleh pengt}asilan dari Kroasia yang menurut ketentuan-ketentuan Persetujuan ini, ,lunlab j alak alas pcnghasilan tersebut

yang

dibayarkan di Kron> dapat dikrcditkan terhadap pajak di Indonesia yang dikenakan terhadap penduduk itu . Namun demikian, jumlah kredit itu tidak botch melcbihi btagian pajak di Indonesia atas pen~~kailan tersebut yang dihitnr ;g sesuai dengan Undang-undang dan peraturan perpajar;'annya . 41

()

Bila scoram , penduduk Kroasia memperoleh penghasilan yang menUI -Lit ketentuanketentuan Persetujuan iiii dapat cliketiakaii pajak di Indonesia, maka Kroasia akan memberikaii peuguran guai) terhadap pajak atas penghasilan pcndUduk tersebut sebesar penghasilan yang dibayar I Indonesia . Namun, pengurangan terschut tidak Qk i akan melebihi bagman yang sebanding dengan bagian pciighasilan yang diperoleh di Indonesia dari pailk yang dihitung sebelum pengurangai diberikan .

(3)

Mealimpang, dari ketentumi Indonesia akan memberikan kredit sebagaimana disebtitkaii dalain ayat 2, sehubungan demati pajak yang dikenakan di Kroasia atas divider . sesitai dengaii ketentuan-ketentuan Pasal 10 ayat 2 dan bunga . sesuai dengan ketentuan-ketentuan Pasal I I ayat 2, berdasarkan Persetujuan iiii . tetapi yang UlItLik sementara dibebaskan atau dikurangkan menurut undang-widang perpajakan Kroasia .

p

(2)

Pasal 23 NON DISKRIMLNASI (1)

Warga negara dari suatu Nega)a pihak pada Persetujuan tidak akan dikenakan pajak atau kewajiban apapun sehUbUligaii dengan pengenaan pajak di Negara pihak lainnya pada PerscU'LIL111, yang berlaiiiati atau lebih mcinberatkaii daripada petigetiaan pajak dan kewqJibaii-kowaJibati piliak, yang clikciiakaji atau dapat dikenakan terhadap warganegara dari Negara pihak lainnya dalam keadaan yang lama .

(2)

Pengenaan pajak atas betitUk usaha tetap yang dimiliki o1ch suatu perusahaan dari Negara pihak pada Persetujuan di Negara pihak laiiinya pada Persetujuan . tidal: akan dilakukan dengan cara yang kurang menguntungkan dibmidimo_,kaii dengan pengenaan pajak atas pcrusaliami-perusahaan yang mci~jalaiikaii kegiatan-kegiatan yang sama di Negara pihak tainnya itu . Ketentuan ini tidak dapat ditafsirkan sebagai mewajibkan suatu Negara pihak pada Persetujuan untuk memberikan kepada penduduk Negara pihak lainnya pada Persetujuan suatu potongan pribadi ., keriii,(,,,aiiaii-kei-ingc-Ltiaii dan I)eiigLji -aj)gaii-petigtirallgalI LIMA- kc1mitingan pengenaan jxk*ak berdasarkan status sipil atau tanggung JM-ib keluarga seperti yang diberikan kepada penduduknya sendki .

(3)

PenNahaan di suatu Negara pihak pada 1-lersetLIjuan, yang modaInya sebagiati atau seluruhnya dinTiki atau chhasai bail: langsung mau tidak langsung Well penduduk dari Negara pihak lainnya pada t'CI'SCtLIjLIIII, tidak Am dikenakan pajak atau kewajiban apapun fang berkaitan dengan pengenaan pajak I Negara yang

21

dischut pertama yang berininan atau lehih memberatkan dar ;,uda peilgenaan pajak clan kcvyajiban-kewajiban dinlakstul yang dikenak an atai! ' apat dikenakan terhadap perusahaa"perusallaan lainnya yang serupa di Negarn ang disehui pertama . (4)

Kecuali dalam hat ketentuan Pasal

ayat 1 . Pasal 11 ayat 7 atau Pasal 12 ayat 6 berlaku, bunga . royalli dan pembity'al'tln - pcmbal'artltl laill yancg dlbayarkall olell perusaliaan dari Negara pihak pada Pelsetujuan kepada penduduk Negara pihak lainnya pada Persetujuan dalan, nlenentukan MY yang dapat dikenakan pajak atas perusahaan semacam itu akin clapai c1U~urallglC ::kt1 dihawah kondlsi yang sama apabila hal itu dibayarkall kepacla penduduk dari Nccara v ang; disebut pertama .

(5)

Ni lenyinlpang ckiri

nyat 2 . ketentuan-ketentuall dari Pasal ini berlaku terhadap jobs pajak-pajak uan d . : y nama apaptnl . kecuali untuk pajakpajak lokal yang dikenakan oleh pemerintah setci spat . Pasal 24 TATA CARA YERSETU.1UAN ;f'RSAMA

(1) Apabi la seseorang atau seat

)adan rnenganggap bahwa tindakan-tindakan salah sate

atau kedua Negara pihak pad Persetujuan nlengakibatkan atau akan mengakibatkan pengenaan pajak yang tin k sesuai dengan Persetui~~an lnl . nlaka terlepas dari caracara penyelesaian yang diatut oich perlnidang-undangan nasional dari masing-masing Negara . maka is dupat nlengajukan masala??n a kepada pejabat yang herbyeilang dl Ne,gara pihak pacla Pcrsetujuan dimana is 1)erkecliidukan . alau apabila nasal lh yang timbul mcnyangkut Pasal 2 avat I kepada pejabat yang berwenang di Ne ara pihak pada PerSetujuati lliillall,, i ea .jadi warti=a negara . Masalah t `,sehrit harus dla,lti';~:1 : dalanl vval to tiga tahun sejak pcmberitahnan pertama dari tinclakan yang nlengakibatkan pengenaan pajak yang tidak sesuai dengar, ketentuan-ketentuan Pcrsetujuan inl . (2) Apahila keberatan yang diajukan itu cukup bc:r hasall amok disclesaikan clan apabila atas masalah it , tidak dapat ditemukall :;aani 1)envelesaian yang mellluaskan, pejabat yang berwenang - us berusaha menvelesaikan lnasalah itu melalui persettljuan K

helsama dengan pejabat yang herwenang Bali Negara pihak lainnya pada Pcrsetujuan, dengan tujjuan untuk meng .? ; ndarkan pengenaan pajak yang tidak sesuai clengan Persetujuan ini .

(3 )

Pe.jabat -

pclabat yang hcr«venang dari kedua Negara pihak pada Persetujuan melalui suatu pcrsettltrt"-an hF , rr~nia h,truq herusaha untuk nlenyclesaikan setiap s 22



kcsu!i1un utmu Wrug«faguon yang timbu| dalaon penufsic3n otuu penerapan ~ i ~ Meroka don81 dap at ]~ugo hcrkon !~s/~ bCraano8 untuk mtnrrv .Pt rSc(oguon n/~ _~ x~ ada!onl bo l hduk AM do|an PoouQuan . polocnaun jmk

(4)

Pcuba[-p

jobot yang berwenang dori kcdua 74ugaru pihuk pada PCr - Sutu;o8o d8po<

httuhungun [angSuog saIu 5unna lain unk/k monc p i pomctUjuun sebagairnana dirnukSud pada ayat-ayat scbC!umnyn . Apabi]o clis4nxnkan dnnni pendapat secara lisan, pCrk\kouan pondoput tersebut dapat bcdungsun8 noclului zaiu komisi yang tonjiri alas pcrwaki/un-pcrnaki!an

doh

p

jahat yang bcrwenang dari Ncgpru'

ueguropillukpoduPcr ci 'uun .

Puom/%5 PERTNKARAN INFO0MASJ

(1)

Pcabcd-p jobo! yang berwenang dori kcdua Ncg8ro pihuk pada Pc

'uon akan

mclakokan War mcnukor int'onn0si yung dipeduk8V untUk rnehukoaoak8n ko(cniVan'kcinnLuan du/orn Peroc)Noun ini atau Vntok mc(ak3anokun undonQ_ mengenai

undung nasional BJ dalam Pe~c{ jUun, sep u

juk

jak yang, dicakup

pajak mtnurot undmng~undang Negara

yang bc/sngkulOo bduk hCdcutmngan dengan peooi juoo ini Potukarun inlhnnuui iiduk dibaksi oleh koi niuon Pasal 1 . Setiap informasi yang diterima o!ch oun!u Negara plak pada PcrsdQuoo hams dUuga kor8hasiuannyu dengan cara yang 8aoUo scpcrii apA!a io6J[maoi ku diperolch bcn]VSorkon pcomdangondangan nosinna{ Negara \crschui dun hanyo dupnt diungkapkon kepada orang a{uu

badan

o1aU

p luhui-p

'aha! (1c,musuk pcngudi!un dan bm]oo'bodun

admioisb8!iA yang bcricCptntingun

do/am penctapan 8iuu penagihan !) 'ok,

pdakaonaon undaUg-Vocleng 4iau pununUtun, utnuda!am r11onutunkao keberatan berkenaan dengan pyUok-p Juk yang dicukup do!nm 9crSeQuan ini- Orang a(uu bnduo a!oo para joboL 1cocbu( hun>a bn!ch momhohkau infbrxnusi iiu uutok makyud

(cochutdi atos, Mereka dapa1 JuI,"a mcngunckapkan infornousi i{udn}uon

pCngudi!an umunnakzuda!om prmbuu(ookcpuknan-kcpotusan pengadi!au . (2)

Bogainnonupuu Pga Kck~niuun'kocx!uan oyu

(!) aenna scku!i tk]ak dupu dbo{birkan sodcnlikiun rupu sch}ngga roonbnhuDkun k*pacla Negara pihak pada pel- Sr juonkcnudibouuniok :

mdakmnakan tindakno-tindokan admioktuti[yung bcrtentuogandengan pcrundunQrunduogau atau pnzktck administrasi yang hcrlaku di Negara itu

a1 oudiNegurapiliak l$ionyooodoPoract jumn . w

~

23

b)

memberikan informasi yang tidak mungkin diperoleh berdasarkan perundangundangan atau dalam pralaek administrasi gang lazim di Negara tersebut atau di Ne(yara pihak lainnya pada Persetujuan ;

c)

memberikan informasi yang mengungkapkan rahasia apapun dibidang perdagangan, usaha, inclustri, perniagaan atau keahlian, atau tata cara perdagangan atau inlormasi Iainnya fang pengungliapannya bcrtcntangan dengan kebijaksanaan umum (ordre public) .

Pasal 26 PEJABAT 1)IPLOMAT!K DAN KONSULER Persetujuan ini tidak akan mempengaruhi hak-hak istimewa di bidang fiskal dart anggotaanggota misi diplomatik clan konsuler berdasarkan peraturan-peraturan umum hukuun internasional atau berdasarkan ketentuan-ketentuan dalam suatu persetujuan khusus .

Pasal 27 I3ERLAKUNYA PERSETUJUAN (1)

Persetujuan ini akan berlaku pacla tanggal pemberitahuan terakhir dart tanggal saat masing-nlasing Penlerintah saling memberitahu secara tertulis melalui saluran diplomatik bahwa formalitas sebagaimana disyaratkan dalam konstitusi masingmasing Negara telah dipenuhi .

(2)

Ketentuan-ketentuan dari Persetujuan ini akan berlaku : mengenai pajak yang dipotong pada somber penghasilan untuk penghasilan yang diperoleh pada atau setelah tanggal I Januari tahun takwim berikutnya sesudah berlakunya Persetujuan ini ; dan b)

rnengenai pajak lainnya atas penghasilan untuk tahun-tahun pajak yang mulai pada atau setelah tanggal t Januari tahun berikutnya sesudah tahun beriauunya Persetujuan ini .

w

4 24

Pasal 28 BERAKI-IIRNYA PERSETUJUAN Persetujuan ini akan tetap berlaku tanpa Batas waktu, tetapi kedua Negara pihak pada Persetujuan dapat menyampaikan pemberitahuan untuk tidak memberlakukan Persetujuan ini secara tertulis kepada Negara pihak lainnya pada Persetujuan melalui saluran diplomatik pada atau sebelum tanggal 30 Juni setiap tahun takwim dimulai setelah jangka waktu lima tahun sejak tanggal berlakunya Persetujuan . Dalam hal demikian, Persetujuan ini akan tidak berlaku lagi a)

mengenai pajak yang dipotong pada somber penghasilan, LIMA pengliasilan yang diperoleh pada atau setclah tang
b) mcngenai pajak-pajak lainnya atas penghasilan, untuk tahun-tahun pajak yang dimulai pada atau setelah tanggal I Januari tahun takwim berikutnya setelah talnun pemberitahuan berakhirnya Persetujuan diberikan . DENGAN KESAKSIAN para pe andatangan di bawah ini, yang telah memperoleh kuasa yang sah tclah menandatangani Persetujuan ini . DIBUAT di 9l 4

j '`.R pada tan« gal . . . .1 2002,

dalam bahasa Indonesia . Kroasia clan Inggris, semua naskah tersebut berkekuatan sania . Dalam hal terjadi pcrbedaan penalsiran, maka yang berlaku adalah naskah dalam bahasa Inggris .

Untuk Pemcrintal Republik Indonesia

Uutuk Pemerintah Republik Kroasia

UGOVOR IZMEDU VLADE REPUBLIKE INDONEZIJE I VLADE REFFIUSLIKE HRVATSKE

O'IZBJEGAVANJtJ,DVOSTRUKOG OPOREZIVANJA I SOREdAVANJU lZBJE~AVANJAP' LAtANJA POREZA NA DOHODAK- - -

Vlada Rep ublike? ttVdo mxzije i Viada Republike Hrvatske

keledi -, sklopiti Ugovor o izbjegavanju dvostrukog oporezivanja i spre6avanju izbjegavanja pla&arija poreza na dohodak

utvrdile su kako slijecif :



Clanak 1 . OSOBE NA KOJE SE PRIMJENJUJE UGOVOR Ovaj ugovor primjenjuje se na osobe koje su rezidenti jedne iii obiju dr2ava ugovornica .

Clanak 2 . POREZI NA KOJE SE PRIMJENJUJE UGOVOR (1) Ugovor se primjenjuje na poreze na dohodak koje je uvela jedna od dr2ava ugovornica iii njezina tijeta lokalne samouprave i uprave, neovisno o nacinu na koji se ubiru . (2) Porezima na dohodak smatraju se svi porezi uvedeni na ukupni dohodak iii na dijelove dohotka, ukljucujuci poreze na porast imovine i poreze na dobitke od otudenja pokretne iii nepokretne imovine . (3) Postojeci porezi na koje se primjenjuje ovaj Ugovor posebno su : a) u slucaju Indonezije : porez na dohodak prema Undang-undang Pajak Penghasilan 1984 . (broj 7 Zakona iz 1983) ; (u daljnjem tekstu "indonezi ski porez") b) u slucaju Hrvatske : (i) porez na dobit ; (ii) porez na dohodak ; (u daljnjem tekstu "hrvatski porez") (4) Ovaj Ugovor primjenjuje se i na iste iii bitno slicne poreze koji se uvedu od dana potpisivanja ovog Ugovora uz navedene poreze iii umjesto njih, u skiadu sa zakonima dr2ave ugovornice . Nadle2na tijela dr2ava ugovornica priopcavat ce na kraju svake godine jedne drugima bitne promjene u svojim poreznim zakonima .

Clanak 3. OPCE DEFINICIJE (1) Za potrebe ovog Ugovora ako iz konteksta ne proiziazi drugacije : a) izraz "Indonezija" znaci cjelokupno podrucje Republike Indonezije kako je to definirano indonezijskim propisima ; b) izraz "Hrvatska" znaci cjelokupno podrucje Republike Hrvatske unutar njezinih medunarodno priznatih granica, kao i podrucje izvan teritorijainog mora, ukljucujuci morsko dno i podzemlje, na kojima Republiku Hrvatska, u skiadu s medunarodnim pravom i propisima Republike Hrvatske vrsi suverena prava i jurisdikciju ; C)

izrazi "dr2ava ugovornica" i "druga dr2ava ugovornica" oznacavaju Republiku Indoneziju iii Republiku Hrvatsku ovisno, o kontekstu ;

d) izraz "osoba" ukljucuje fizicku osobu, drustvo i bilo koju drugu pravnu osobu ; e) izraz "drustvo" oznacava svaku pravnu osobu ili drugi organizacijski oblik koji se u svrhe oporezivanja smatra pravnom osoborn ; f)

izraz "drustvo drzave ugovornice" i "drustvo druge drzave ugovornice" oznacavaju trgovacko drustvo kojim upravlja rezident drzave ugovornice ili trgovacko drustvo kojim upravlja rezident druge drzave ugovornice ;

g) izraz "medunarodni promet" oznacava svaki prijevoz brodom ili zrakoplovom koji obavija drustvo jedne od drzava ugovornica, osim ako se promet brodom iii zrakoplovom obavlja samo izmedu mjesta u drugoj drzavi ugovornici ; h) izraz "dr2avljanin" oznacava sve fizicke osobe koje imaju drzavljanstvo jedne od drzava ugovornica i svaku pravnu osobu, partnerstvo iii udru2enje koji svoj status izvode iz propisa koji vrijede u jednoj od drzava ugovornice ; i) izraz "nadlezno tijelo" znaci : (i) u slucaju Republike Indonezije, ministra financija ihi predstavnika, (ii) u slucaju Republike Hrvatske, ministra financija iii predstavnika .

njegova

ovlastenog

njegova

ovlastenog

(2) U svrhu primjene ovog Ugoyora a bilo kojem trenutku od strane drzave ugovornice, svaki izraz koji nije njime definiran ; •~ sirn ako sadr2aj ne zahtjeva drugacije, imat ce znacenje koje u tom trenutku ima prem ropisima to drzave u svrhu poreza na koje se ovaj Ugovor primjenjuje, s tim da c svako znacenje koje je u skladu s primijenjenim poreznim propisima to drzave ugovornice biti mjerodavno u odnosu na znacenje dano u skladu s propisima druge drzave ugovornice .

Clanak 4 . REZIDENT (1) U ovome ugovoru izraz "rezident drzave ugovornice" oznacava svaku osobu koja prema propisima drzave ugovornice podlijeze oporezivanju na temeiju svoga prebivalista, boravista, mjesta sjedista drustva, mjesta sjedista uprave ill nekog drugog obiljezja siicnog znacenja . Ovaj izraz ne ukljucuje osobu koja podlijeze oporezivanju samo s dohotkom iz izvora u toj drzavi . (2) Ako je, prema odredbama stavka 1, fizicka osoba rezident obiju drzava ugovornica, onda se njezin status odreduje sukladno slijedecim pravilima : a)

smatrat ce se rezidentom one drzave u kojoj irna prebivaliste ; ako ima prebivaliste u objema dr2avama, smatrat ce se rezidentom samo one drzave s kojom ima naju2e osobne i gospodarske veze (srediste zivotnih interesa) .

b)

ako se ne mo2e odrediti u kojoj drzavi ima srediste 2ivotnih interesa ili ako u ni u jednoj drzavi nema prebivaliste, smatrat ce se rezidentom samo one drzave ugovornice u kojoj ima boraviste ;

c)

ako osoba ima uobicajeno boraviste u objema drzavama iii ga nema ni u jednoj od njih, smatrat ee se rezidentom samo one drzave ugovornice ciji je dr2avljanin ;

d)

ako je osoba dr2avljanin obiju drzava iii nije drzavljanin nijedne od njih, nadle2na tijela drzava ugovornica odiuciti ce o tome medusobnim dogovorom .

(3) Kad je, sukladno odredbama stavka 1, pravna osoba rezident obiju drzava ugovornica, tada ce se smatrati rezidentom one dr2ave ugovornice u kojoj je osnovana,

Clanak 5 . STALNA POSLOVNA JEDINICA

(1) Za svrhe ovog Ugovora izraz "stalna poslovna jedinica" oznacava stalno mjesto poslovanja preko kojega se poslovanje drustva u cijelosti ill djelomicno obavlja . (2) Izraz "stalna poslovna jedinica" ukljucuje posebno : a) mjesto uprave ; b) podruznicu ; c) ured ; d) tvornicu ; e) radionicu ; f) farmu ill planta2u ; g) rudnik, naftni iii plinski izvor, k menolom iii neko drugo mjesto na kojem se obavlja istrazivanje iii iskorittavanje prirodnih bogatstava . (3) Izraz "stalna poslovna jedinica" ukljucuje takoder is a) gradilitte iii gradevinski, monta2ni iii instalacijski projekt ill s tim povezanu aktivnost nadgledanja, i to samo ako traju dulje od test mjeseci ; b) pru2anje usluga ukljucujuci usluge savjetovanja nekog drustva dr2ave ugovornice uz pomoc namjettenika iii drugog zaposlenika u drugoj drzavi ugovornice, pod uvjetom da se takve djelatnosti nastavijaju za isti projekt iii za neki s tim povezan projekt, a za razdobija koja zajedno ne prelaze rok od tri mjeseca u svakom dvanaestomjesecnom periodu ; C)

koristenje instalacija ill butilacke opreme ill broda u jednoj drzavi ugovornici kako bi se istrazila iii iskoristila prirodna bogatstva, all samo ako takvo koristenje traje dulje od 120 dana .

(4) Neovisno od prethodnih odredaba ovog clanka, nece se smatrati da poslovna jedinica" ukljucuje :

izraz "stalna

a) koristenje objekata iskljucivo za uskladittenje, iziaganje iii isporuku dobara iii robe koji pripadaju drustvu ; b) odrzavanje zaliha dobara iii robe koje pripadaju drustvu uskladittenja, izlaganja ill isporuke ;

iskljucivo u svrhu

c) odr2avanje zaliha dobara ili robe koje pripadaju drustvu iskljucivo u svrhu prerade koju obavlja drugo druttvo ;

d) odr2avanje stalnog mjesta poslovanja iskljucivo u svrhu kupnje dobara iii robe iii za prikupljanje podataka za drustvo ; e) odrzavanje stalnog mjesta poslovanja iskljucivo u svrhu obavijanja drugih pripremnih iii pomocnih djelatnosti za drustvo ; f) odrzavanje stalnog mjesta poslovanja iskljucivo zbog kombinacije djelatnosti spomenutih u podstavcima od a) do e) pod uvjetom da cjelokupna djelatnost stalnog mjesta poslovanja, koja je posijedica to kombinacije, ima pripremno ill pomocno znacenje . (5) Neovisno o odredbama stavka 1 . i 2 ., kad osoba, koja nije zastupnik sa samostainim statusom na koju se odnosi stavak 6 . djeluje u ime drustva to ima oviastenje da u dr2avi ugovornici zakljucuje ugovore u ime tog drustva, smatrat ce se da to drustvo ima stalnu poslovnu jedinicu u toj dr2avi ugovornici u odnosu na sve aktivnosti koje to osoba poduzme za drustvo, osim ako su djelatnosti to osobe ogranicene na djelatnosti navedene u stavku 4, koje, ako bi se obavijale preko stalnog mjesta poslovanja, ne bi to stalno mjesto poslovanja cinile stalnom poslovnnm jedinicom prema odredbama tog stavka . (6) Ne smatra se da drustvo ima stalnu poslovnu jedinicu u dr2avi ugovornici ukoliko svoje poslovanje u toj dr2avi obavija preko posrednika, generainog komisijskog zastupnika iii drugog predstavnika sa samostalnim statusom ako to osobe rade u okviru svoje redovite poslovne djelatnosti . (7) Cinjenica da drustvo koje je rezi ent dr2ave ugovornice kontrolira ill je u vecinskom vlasnistvu drustva koje je rezident druge dr2ave ugovornice iii koje obavija svoju djelatnost u toj drugoj dr2avi (preko stalne poslovne jedinice iii na drugi nacin) sama po sebi ne znaci da je ijedno od njih stalna poslovna jedinica drugog drustva .

Clanak 6 . DOHODAK OD NEKRETNINA (1) Dohodak koji rezident jedne dr2ave ugovornice stekne od nekretnina koje se nalaze u drugoj dr2avi ugovornici (ukljucujuci dohodak od poljoprivrede iii sumarstva), mote se oporezivati u toj drugoj dr2avi ugovornici . (2) Izraz "nekretnina" ima znacenje prema propisima dr2ave ugovornice u kojoj se predmetna imovina nalazi . U taj su izraz u svakom slucaju ukijuceni i dijelovi nekretnine, stoka i oprema koje se koriste u poljoprivredi i sumarstvu, stvarna prava na koje se primjenjuju odredbe opcih propisa o viasnistvu nad zemljom, pravo plodou2ivanja nekretnine i prava na isplate u promjenjivom iii utvrdenom iznosu kao naknade za iskoristavanje iii pravo na iskoristavanje rudnih nalazista, izvora i drugih prirodnih bogatstava . Brodovi, zrakoplovi i cestovna transportna vozila nece se smatrati nekretninama . (3) Odredbe stavka

1 . primjenjuju se na dohodak koji se ostvaruje od izravnog iskoristavanja, davanja u zakup iii najam to na svaki drugi nacin koristenja nekretnine .

(4) Odredbe stavaka 1 . i 3 . primjenjuju se i na dohodak od nekretnina drustva i na dohodak od nekretnina koje se koristq a obavijanju samostalne djelatnosti .

Glanak 7 . DOBIT OD POSLOVANJA (1) Dobit drustva drzave ugovornice oporezuje se samo i toj drzavi, osim ako drustvo posluje u drugoj drzavi ugovornici preko stalne poslovne jedinice koja se nalazi u toj drugoj drzavi . Ako drustvo posluje ili je poslovalo na tai nacin, dobit drustva mote se oporezivati u toj drugoj drzavi ugovornici, ali sat -no za onaj iznos dobiti koji bude ostvaren djelatnoscu to stalne poslovne jedinice . (2) Ako drugacije nije propisano u stavku 3 . ovoga clanka, kada drustvo drzave ugovornice posluje u drugoj drzavi ugovornici preko stalne poslovne jedinice koja se u njoj nalazi, u svakoj se drzavi ugovornici smatra da stalna poslovna jedinica svojom djelatnoscu ostvaruje dobit koju bi mogla ostvariti kad bi bila zasebno i nezavisno drustvo koje se bavi istim ili slicnim poslovanjem pod istim ili slicnim uvjetima to kad bi poslovala potpuno sarnostalno s drustvom cija je stalna poslovna jedinica . (3) Pri utvrdivanju dobiti stalne poslovne jedinice priznaju se kao odbici troskovi nastali za potrebe stalne poslovne jedinice, ukljucujuci upravne i opce administrativne troskove, bilo da su nastali u drzavi u kojoj se nalazi stalna poslovna jedinica ili drugdje . Ova odredba bit ce podlo2na ogranicenjima prema domacim zakonima dr2ava ugovornica . (4) Ako je u drzavi ugovornici uobicajeno utvrdivati dobit stalne poslovne jedinice na temelju raspodjele ukupne dobiti 4stva medu razlicitim dijelovima istog, stavak 2 . nikako ne sprjecava to drzavu ugovorn ei da takvom uobicajenom raspodjelom odredi oporezivu dobit ; prihvaceni nacin raspodj4le mora, medutim, biti takav da rezuitat bude u skiadu s nacelima sadr2anim u ovom clanku . (5) Nece se smatrati da stalna poslovna jedinica ostvaruje dobit samo zbog toga §to kupuje dobra iii robu za drustvo . (6) Za potrebe prethodnih stavaka, dobit stalne poslovne jedinice odreduje se na isti nacin svake godine, osim ako ne postoji opravdan i dostatan razlog da se postupi drukcije . (7) Ako dobit ukljucuje dijelove dohotka ili primitka koji su posebno uredeni u drugim clancima ovog Ugovora, odredbe ovog clanka ne utjecu na odredbe tih clanaka .

Glanak 8 . POMORSKI I ZRACNI PROMET

(1) Dobit drustva drzave ugovornice od koristenja brodova iii zrakoplova u medunarodnorn Prometu oporezuje se samo U drzavi ugovornici cije je drustvo koje obavlja djelatnost koristenja brodova ili zrakoplova rezident . (2)

Za potrebe ovog clanka, dobit od koristenja brodova ili zrakoplova u medunarodnom prometu ukljucuje : a) dobit od najma praznih brodova ili zrakoplova u medunarodnom prometu ; b) dobit od koristenja, uzdr2avanja ili najma kontejnera, pripadajucu opremu za transport kontejnera robe ili dobara ;

ukljucujuci prikolice

pri cemu je takav najam ill takvo koristenje, odr±avanje iii najam ovisno o koristenju brodova iii zrakoplova a medunarodnom prometu . (3) Odredbe stavaka 1 . primjenjuju se i na dobit od udjela u konzorciju, zajednickom poslovanju i1i u medunarodnoj agenciji .

Clanak 9. POVEZANA TRGOVACKA DRUSTVA

a) drustvo dr2ave ugovornice sudjeluje izravno ili neizravno u upravi, nadzoru ill kapitalu drustva druge dr2ave ugovornice, b) iste osobe sudjeluju izravno iii neizravno u upravi, nadzoru ill kapitalu drustva dr2ave ugovornice i drustva druge dr2ave ugovornice, i ako su u oba slucaja izmedu to dva drustva u njihovim trgovackim i financijskim odnosima utvrdeni uvjeti razliciti od onih koji bi postojali izmedu samostalnih drustava, dobit koji bi se ostvarila koja bi se ostvarila kad takvi uvjeti ne bi postojali, mote se ukljuciti u dobit tog drustva

i t, ,

ukladno tome oporezivati .

(2) Ako dr2ava ugovornica u dobit d stva to dr2ave ukljuci - i sukiadno tome oporezuje dobit za koju je drustvo druge dr2a've ugovornice vea oporezivano u toj drugoj dr2avi, a takva dobit je ona koja bi prvo drustvo ostvarilo da su uvjeti dogovoreni izmedu to dva drustva bill jednaki onima koje bi medusobno dogovorila samostalna drustva, tada ae druga drtava na odgovarajuci nacin prilagoditi iznos poreza koji je ista utvrdila na to dobit. Pri toj prilagodbi trebaju se uzeti u obzir druge odredbe ovog Ugovora a, ako je potrebno, nadle2na tijela drtava ugovornica medusobno ae se savjetovati . (3) Dr2ava ugovornica neae mijenjati dobit drustva u okolnostima naznacenim u stavku 2 . nakon isteka vremenskih rokova odobrenim u njenim poreznim zakonima .

Clanak 10 . DIVIDENDE

(1) Dividende koje drustva rezident dr2ave ugovornice plaaa rezidentu druge dr2ave ugovornice koji je stvarni korisnik dividendi mogu se oporezivati samo u toj drugoj dr2avi . (2) Medutim, takve dividende mogu se oporezivati i u dr2avi ugovornici aiji je rezident drustvo koje placa dividende, i to prema zakonima to dr2ave, all ako je stvarni korisnik dividendi rezident druge drzave ugovornice, tada tako utvrden porez ne smije biti veal od 10% od bruto iznosa dividends . Nadletna tijela dr2ava ugovornica zajednickim dogovorom odreduju nacin primjene navedenih ogranicenja . Ovaj stavak nece utjecati na oporezivanje na dobit drustva iz koje se isplacuju dividende .

(3) Izraz "dividends" upotrijebljen u ovom clanku oznacava dohodak od dionica Hi povlastenih dionica ili povlastenih prava, radnickih dionica, osnivackih dionica ili drugih prava koja nisu potra2ivanja duga, sudjelovanje u dobiti, kao i dohodak koji podlije2e istom nacinu oporezivanja kao i dohodak od dionica sukladno poreznim propisima dr2ave ciji je rezident drustvo koje vrsi raspodjelu . (4) Odredbe stavka 1 . i 2 . ovog clanka ne primjenjuju se ako osoba koja je nositelj prava na dividendu, koji je rezident drzave ugovornice, obavlja poslovanje u drugoj drzavi ugovornici ciji je rezident drustvo koje preko stalne poslovne jedinice koja se nalazi u toj drzavi ispladuje dividende iii u toj drugoj dr2avi obavlja samostalnu djelatnost iz stalnog sjedista, a pravo temeljem kojega se dividende ispladuju je stvarno povezano sa stalnom poslovnom jedinicom ili stalnim sjedistem . U tom se slucaju primjenjuju odredbe clanka 7, ili odredbe clanka 14 . (5) Ako drustvo koje je rezident dr2ave ugovornice ostvaruje dobit iii dohodak iz druge drzave ugovornice, to druga drzava ne mo2e utvrditi nikakav porez na dividende placene rezidentu to druge drzave ili ako je posjed dionica zbog kojih se dividende placaju stvarno povezan sa stalnom poslovnom jedinicom ili sa stalnim sjedistem u toj drugoj dr2avi, niti mo2e oporezivati neraspodijeljenu dobit drustava, pa cak ni onda ako se placene dividende iii neraspodijeijena dobit u cijelosti ili djelomicno sastoje od dobiti ili dohotka nastalog u toj drugoj dr2avi . (6) Neovisno od bilo koje druge odredbe ovog Ugovora, kada drustvo koje je rezident drzave ugovornice ima stalnu a .slovnu jedinicu a dr2avi ugovornici, dobit to stalne poslovne jedinice mo2e biti podv nuta dodatnom porezu u toj drugoj drzavi u skladu s njezinim propisima, ali taj dodatni porez ne smije preiaziti 10% iznosa dobiti, nakon sto se od dobiti odbije porez na dobit i drugi porezi na dobit u toj drugoj dr2avi . (7) Odredbe stavka 6 . ovog clanka nede utjecati na odredbe sadrzane u bib kojern proizvodnom ugovoru i ugovoru o radu (ili bib kojim drugim slicnim ugovorima) koji se odnose na naftni i plinski sektor iii neko drugi rudarski sektor, a koji su zakljuceni od strane Made Indonezije, njezinog instrumentalnog, relevantnog dr2avnog naftnog iii plinskog drustva ili bib koje druge pravne osobe koja je rezident druge dr2ave ugovornice .

Clanak 11 . KAMATE (1) Kamate nastale u drzavi ugovornici i isplacene rezidentu druge dr2ave ugovornice, koji je i stvarni korisnik tih kamata, mogu se oporezivati samo u toj drugoj drzavi ugovornici . (2) Medutim, takve kamate mogu se oporezivati i u drzavi ugovornici u kojoj su nastale i to prema propisima to drzave, pa i ukoliko je stvarni korisnik kamata rezident druge drzave ugovornice, ali tako utvrden porez ne smije biti veci od 10% bruto iznosa tih kamata . Nadle2na tijela dr2ava ugovornica zajednickim dogovorom ureduju nacin primjene ovog ogranicenja . (3) Neovisno o odredbama stavka 2 . kamate koje nastanu u jednoj drzavi ugovornici i koje stekne Vlada druge drzave ugovornice, njezino lokalno tijelo, centralna banka ili biio koja



financijska institucija kontrolirana od strane Made, kapital koji je u cijelosti u vlasnistvu Viade druge drzave ugovornice, kao sto to mote biti dogovoreno izmedu nadle2nih tijela dr2ava ugovornica, bit ae izuzete od oporezivanja u prvospomenutoj drzavi .

I

(4) Izraz "kamate" za potrebe ovog clanka oznacava prihod od potra2ivanja svake vrste, bez obzira jesu li to potrazivanja osigurana zalogom ili ne, i bez obzira da li nose ill ne pravo udjela u dobitku du2nika, a posebno prihod od vtadinih vrijednosnica ili prihod od obveznica Hi zadu2nica, ukijucujuci premije i nagrade u svezi s tim vrijednosnicama, obveznicama ili zadu2nicama . Zatezne kamate zbog kasnjenja pri isplati ne smatraju se kamatama u smislu ovog clanka . Odredbe stavka 1 . i 2 . ne primjenjuju se ako nositelj prava na kamatu koji je rezident dr2ave ugovornice posluje u drugoj drzavi ugovornici u kojoj su to kamate nastale putem stalne poslovne jedinice koja se u njoj nalazi, ili u toj drugoj drzavi obavlja samostalnu djelatnost iz stainog sjedista u toj drugoj drzavi, a potra2ivanja na koje se kamate placaju je stvarno povezano s takvom stalnom poslovnom jedinicom ili stalnim sjedistem . U tom se slucaju primjenjuju odredbe clanka 7 . ili clanka 14, ovisno o slucaju . (6) Smatra se da kamate nastaju u drzavi ugovornici kad je isplatitelj rezident to dr2ave ugovornice . Medutim, ako isplatitelj kamata, bez obzira da li je rezident drzave ugovornice ili ne, u drzavi ugovornici ima stalnu poslovnu jedinicu ill stalno sjediste u vezi s kojima je dugovanje na koje se kamate placaju nastalo, a takve kamate snosi stalna poslovna jedinica ill ajno sjediste, tada se smatra da kamate nastaju u drzavi u kojoj se nalazi stalna poslovn edinica ill stalno sjediste . Ako je, zbog posebnog odnosa izmedu isplatitelja i nositelja prava na kamatu, ili izmedu njih i neke druge osobe, iznos kamata, uzimajuai u obzir potrazivanja na koja se kamate placaju, veal od iznosa koji bi bio ugovoren izmedu isplatitelja i nositefja prava na kamatu da nema takvog odnosa, odredbe ovog clanka primjenjuju se samo na zadnje spomenuti iznos . U takvom se slucaju visak placenog iznosa oporezuje sukladno propisima svake dr2ave ugovornice, uzimajuai u obzir druge odredbe ovog Ugovora .

Clanak 12 . AUTORSKE NAKNADE

(1) Autorske naknade nastale u drzavi ugovornici i isplacene rezidentu druge dr2ave ugovornice mogu se oporezivati u toj drugoj drzavi . (2) Medutim, takve naknade mogu se takoder oporezivati u drzavi ugovornici u kojoj su nastale, i to sukladno propisima to dr2ave, all ako je nositelj prava na autorsku naknadu rezident druge dr2ave ugovornice porez ne smije biti veci od 10% (deset postotaka) od bruto iznosa autorske naknade . (3) Izraz "autorske naknade", oznacava sva placanja primijena kao naknade za otudenje ili koristenje, ili za pravo koristenja bilo kojeg autorskog prava na knji2evno, umjetnicko iii znanstveno djelo, ukljucujuci i kinematografske filmove, filmove ili vrpce ili druga sredstva za emitiranje na radiju ili televiziji, kao i svakog patenta, zastitnog znaka, nacrta ill modela, plana, tajne formule ili postupka, to za informacije o industrijskom, komercijalnom ili znanstvenom iskustvu (know-how) .

(4) Odredbe stavaka 1 . i 2 . na primjenjuju se ako nositelj prava na autorsku naknadu koji je rezident drzave ugovornice posluje u drugoj drzavi ugovornici u kojoj je ostvareno pravo na autorsku naknadu putem stalne poslovne jedinice u toj drzavi ugovornici, iii obavlja u toj drzavi ugovornici samostalnu djelatnost iz stalnog sjedista koje se u toj drzavi ugovornici nalazi, a prava iii imovina temeljem koje se autorske naknade isplacuju stvarno su povezana s takvom stalnom poslovnom jedinicom ili stalnim sjedi"stem . U tom se siucaju primjenjuju odredbe clanka 7 . odnosno clanka 14 . (5) Smatra se da autorske naknade nastaju a drzavi ugovornici kad je isplatitelj rezident to dr2ave ugovornice . Medutim, ako osoba koja isplacuje autorske naknade, bez obzira je li ona rezident drzave ugovornice ill ne, u drzavi ugovornici ima stalnu poslovnu jedinicu ili stalno sjediste u svezi s kojim je nastala obveza isplate autorske naknade, a takve naknade snosi to stalna poslovna jedinica iii stalno sjediste, tada se smatra da takve naknade nastaju u drzavi ugovornici u kojoj se nalazi stalna poslovna jedinica ill stalno sjediste . (6) Ako je zbog posebnog odnosa izmedu isplatitelja i nositeija prava na autorsku naknadu ili izmedu njih i neke druge osobe, iznos autorskih naknada, uzimajuci u obzir koristenje, pravo iii podatke za koje se takve naknade placaju, veal od iznosa koji bi bio ugovoren izmedu isplatitelja i nositelja prava na autorsku naknadu da nema takva odnosa, odredbe ovog clanka prirT"njuju se samo na potonji iznos . U takvom je slucaju visak plaaenog iznosa oporeziv s ladno propisima svake drzave ugovornice, uzimajuci u obzir druge odredbe ovog Ugov a

Clanak 13 . DOBIT OD OTUDENJA IMOVINE

( ) Dobit koju rezident drzave ugovornice ostvari od otudenja nekretnina navedenih u clanku 6, a koje se nalaze u drugoj drzavi ugovornici, moze se oporezivati u toj drugoj drzavi ugovornici . ( ) Dobit od otudenja pokretne imovine koja je dio poslovne imovine stalne poslovne jedinice koju drustvo drzave ugovornice ima u drugoj drzavi ugovornici, ill pokretne imovine koja pripada stalnom sjedistu rezidenta dr2ave ugovornice u drugoj drzavi ugovornici u svrhe obavljanja samostalne djelatnosti, ukljucujuci dobit od otudenja takve stalne poslovne jedinice (same iii zajedno s cijelim drustvom) iii takvog stalnog sjedista, moze se oporezivati u toj drugoj drzavi . (

Dobit koju drustvo drzave ugovornice ostvari od otudenja brodova ill zrakoplova koji se koriste u medunarodnom prometu, iii pokretne irnovine brodova iii zrakoplova oporezuje se samo u toj drzavi ugovornici . (4)

Dobit od otudenja kapitala nekog drustva cija se imovina sastoji uglavnom od nekretnina koje se nalaze u drzavi ugovornici, oporezuje se u toj drzavi . Obit od otudenja imovine na koju se odnose stavci 1 . do 4 . oporezuje se samo u drzavi u govornici u kojoj je otuditelj rezident .

Clanak 14 . SAMOSTALNA DJELATNOST

(1) Dohodak koji ostvari rezident drzave ugovornice od profesionalnih djefatnosti iii drugih samostalnih djelatnosti oporezuje se samo u toj drzavi, osim u jednom od slijedecih slucajeva kad se takav dohodak moze oporezivati i u drugoj drzavi ugovornici : a)

ako u drugoj drzavi ugovornici ima stalno sjediste koje mu redovito stoji na raspolaganju za obavijanje njegovih djeiatnosti, oporezuje se samo onaj dio dohotka koji se moze pripisati torn stainom sjedistu u toj drugoj drzavi ;

b)

ako njegov boravak u toj drugoj drzavi ugovornici traje duze od razdoblja koje ukupno prelazi 90 dana a svakom dvanaestomjesecnom periodu, mo±e se oporezivati samo onaj dio dohotka koji se ostvari od njegovih djeiatnosti obavljenih u toj drugoj drzavi,

(2) Izraz "profesionalne djeiatnosti" ukljucuje posebno sarnostalne znanstvene, knjizevne, umjetnicke, obrazovne ill nastavne djelatnosti to samostalne djeiatnosti lijecnika, pravnika, inzenjera, arhitekata, zubara i knjigovoda .

Clanak 15 . NESAMOSTALNI RAD

(1) Ako nije drugacije propisano odr dbama clanka 16, 18 . i 19 ., place i slicna primanja koje rezident drzave ugovornice ostvari nesamostalnim radom oporezuju se samo u toj drzavi, osim ako je rijec o nesamostalnom radu koji se obavlja u drugoj drzavi ugovornici . Ako se radi o takvom nesamostalnom radu, primanja koja se od toga ostvaruju mogu se oporezivati u toj drugoj drzavi ugovornici . (2) Neovisno a odredbama stavka 1 ., primanja od nesamostalnog rada koja rezident drzave ugovornice ostvaruje od nesamostainog rada u drugoj drzavi ugovornici oporezivat ce se samo u prvospomenutoj drzavi ako su svi slijedeci uvjeti ispunjeni : a) ako rezident boravi u drugoj dr2avi u razdoblju iii razdobljima koja u svom zbroju ne traju ukupno duze od 183 dana u toj kalendarskoj godini ; b) ako primanja isplacuje poslodavac koji nije rezident druge drzave ugovornice ifi se ona isplacuju u njegovo ime ; e) ako primanje ne tereti stalnu poslovnu jedinicu iii stalno sjediste koje poslodavac ima u toj drugoj drzavi . (3)' Neovisno o prethodnim odredbama ovoga clanka, primanja ostvarena od nesamostalnog rada na brodu ifi zrakoplovu koji se koriste u medunarodnom prometu, a koje koristi drustvo drzave ugovornice oporezivat ce se samo u toj drzavi .

Clanak 16 . NAKNADE CLANOVA UPRAVE

Naknade cianova uprave i druga slicna placanja koja ostvari rezident dr2ave ugovornice za rad u svojstvu clana uprave iii drugog slicnog tijela drustva koje je rezident druge drzave mogu se oporezivati u toj drugoj dr2avi ugovornici .

Clanak 17 . UMJETNICI 18PORTASI (1) Neovisno a odredbama cianaka 14 . i 15 ., dohodak koji od svoje samostalne djelatnosti u drugoj drzavi ugovornici ostvari rezident dr2ave ugovornice kao izvodac, primjerice kao kazalisni, filmski, radijski ill televizijski umjetnik ill glazbenik to kao sportas, mope se oporezivati u toj drugoj drzavi ugovornici . (2) Ako dohodak od samostalne djelatnosti u svojstvu izvodaca iii sportasa ne pripada izvodacu ill sportasu, vec nekoj drugoj osobi, taj se dohodak neovisno a odredbama clanaka 7 ., 14 . i 15 . mote oporezivati u drzavi ugovornici u kojoj izvodac ill sportas obavlja svoju djelatnost .

Clanak 18. MIROVINE t

Ako drugacije nije propisano odredbama cianka 19 . stavka 2 ., mirovine i druga slicna primanja isplacena rezidentu dr2ave ugovornice s obzirom na njegov prijasnji nesamostalni rad oporezuju se samo u toj drzavi .

Clanak 19 . DR2AVNA SLU2BA

(1) a) Place, honorari i druga slicna primanja (osim mirovine) koje dr2ava ugovornica ili tijelo njezine iokalne samouprave i uprave isplati fizickoj osobi za rad u dr2avnoj slutbi za to dr2avu ugovornicu ill za rad u njenim tijelima iokalne samouprave i uprave oporezuju se samo u toj drzavi ugovornici . b) Takve se place, honorari i druga slicna primanja, medutim, oporezuju samo u drugoj drzavi ugovornici ako se to slutba obavljala u toj drzavi i ako je fizicka osoba rezident to drzave ; to ako u potpunosti zadovoljava jedan od slijedecih uvjeta : (I) da je drzavljanin to dr2ave (ii) da nije postao rezident to dr2ave samo radi obavljanja to sluzbe . (2) a) Mirovine koje fizickoj osobi placa drzava ugovornica, jedinica lokalne samouprave iii uprave, ill fond to drzave ill jedinice za slu2bu za to dr2avu Hi tijelo oporezuju se samo u gtoj drzavi . b) Te mirovine, medutim, oporezuju se samo u drugoj drzavi ugovornici ako je fizicka Osoba rezident i drzavljanin te'druge drzave ugovornice .



(3) Odredbe clanaka 15 ., 16 . i 18 . primjenjuju se na place, honorare i druge shone primitke i mirovine koje se odnose na slu2bu u svezi s djelatnoscu dr2ave ugovornice ill njenog tijela lokalne samouprave iii uprave,

Clanak 20. PROFESORI, NASTAVNICI, STUDENTI I VJE7BENICI

(1) Piacanja koja prima profesor ill nastavnik koji jest ill je neposredno prije posjete drzavi ugovornici bio rezident druge drzave ugovornice, a koji u toj drzavi ugovornici ne boravi vise od dvije godine radi znanstvenih studija ili istrazivanja ill radi nastavne djelatnosti na sveucilistu, visokoj skoli ili drugoj obrazovnoj ustanovi nece se oporezivati u prvoj drzavi ugovornici, uz uvjet da ti primici proiziaze od izvora izvan to dr2ave ugovornice . (2) Fizicka osoba koja jest ill je neposredno prije posjeta drzavi ugovornici bila rezident druge drzave ugovornice, a koja privremeno boravi u prvoj drzavi ugovornici iskljucivo kao student sveucilista, visoke skole ili druge shone obrazovne ustanove iii kao vje2benik biti ce od datuma prvog dolaska u to dr2avu ugovornicu u svezi s skolovanjem izuzeta od placanja poreza u toj drzavi ugovornici : a) na sve primitke ostvarene radi njenog uzdrzavanja, obrazovanja ill obuke, uz uvjet da takva placanja proizia izvora izvan to drzave ugovornice, i b) za razdoblje koje ne prelazi 2 godine, na sva primanja koja ne prelaze 1200 americkih dolara po kalendarskoj godine za nesamostalni rad koji obavlja u toj drzavi s ciljem nadopunjavanja sredstava koja su mu na raspolaganju za to svrhe . (3) Fizicka osoba koja jest iii je neposredno prije posjeta drzavi ugovornici bila rezident druge dr2ave ugovornice i koja privremeno boravi u prvoj drzavi ugovornici iskljucivo radi studija, istrazivanja ili obuke kao primatelj stipendije, subvencije iii nagrade koju daje znanstvena, obrazovna, vjerska ili humanitarna organizacija, ill je ostvarena u skiopu programa tehnicke pomoci u koja je ukljucena Vlada dr2ave ugovornice, bit ce oslobodena od placanja poreza toj drzavi ugovornici na : a) iznos takve stipendije, potpore iii nagrade ; b) sva placanja primijena u svrhu svog uzdr2avanja, obrazovanja ili obuke uz uvjet da takva placanja proiziaze iz izvora izvan to dr2ave ugovornice .

Clanak 21 . OSTALI DOHODAK

Dijelovi dohotka rezidenta dr2ave ugovornice, bez obzira gdje su nastali, a koji nisu navedeni u predhodnim clancima ovog Ugovora, izuzev prihoda od lutrija, nagrada, oporezuju se samo u toj drzavi ugovornici .

(2) Odredbe stavka 1, ne primjenjuju se na dohodak, osim na dohodak od nekretnina definiranog u cianku 6 . stavka 2 ., ako primatelj takvog dohotka, a koji je rezident dr2ave ugovornice, posluje u drugoj dr2avi ugovornici putem stalne poslovne jedinice ili u toj drugoj dr2avi obavlja samostalnu djelatnost iz stalnog sjedista koje se u njoj nalazi, a pravo ili imovina na temelju kojih se dohodak isplacuje stvarno su povezani s takvom stalnom poslovnom jedinicom iii stalnim sjedistem . U takvorn slucaju primjenjivat ce se odredbe clanka 7 . ili clanka 14 .

Clanak 22. IZBJEGAVANJE DVOSTRUKOG OPOREZIVANJA (1) Kada rezident Hrvatske ostvari dohodak koje se u skladu s odredbama ovog Ugovora moze oporezivati u Indoneziji, Hrvatska ce odobriti kao odbitak od poreza na dohodak tog rezidenta iznos koji je jednak porezu na dohodak placenom u Indoneziji . Takav odbitak ne smije biti veci od onog dijela poreza na dohodak koji je utvrden prije odbitka, a koji se mope pripisati dohotku koji je oporeziv u Indoneziji . (2) Kada rezident Indonezije ostvaruje dohodak iz Hrvatske, iznos poreza na taj dohodak plativ u Hrvatskoj bit ce dopusten u skladu s ovim ugovorom kao kredit naspram porezu tog rezidenta, a koji je ra~yezan u Indoneziji . iznos kredita ne smije prijeci iznos poreza u Indoneziji na taj dohodak ;'' koji je obracunat u skladu s indonezijskirn poreznim propisima i pravilima . (3) Neovisno o odredbama indonezijskih propisa, Indonezija ce odobriti kredit naznacen u stavku 2 . u odnosu na poreze koji se mogu placati a Hrvatskoj na dividende sukladno odredbama clanka 10, stavka 2 . i kamata sukladno odredbama cianka 11 . stavka 2, ovog Ugovora, all koji je privremeno izuzet ill reduciran sukladno hrvatskim poreznim propisima .

Clanak 23 . JEDNAKO POSTUPANJE (1) Dr2avljani dr2ave ugovornice u drugoj dr2avi ugovornici ne smiju biti podvrgnuti nikakvom oporezivanju iii obvezi ispunjavanja s njime povezanim uvjetima, ako se to raziikuje iii predstavljaje veci teret od oporezivanja i s njime povezanim uvjetima kojima podlije2u ill mogu podlijegati drzavljani to druge dr2ave u istim okolnostima . (2) Stalna poslovna jedinica koju drustvo dr2ave ugovornice ima u drugoj drzavi ugovornici ne smije biti u toj drugoj dr2avi oporezivana pod manje povoljnim uvjetima od onih koji vrijede za drustva to druge dr2ave koja obavijaju iste djelatnosti . Ova se odredba ne mote tumaciti tako da obvezuje dr2avu ugovornicu da rezidentima druge dr2ave ugovornice, zbog gradanskog statusa iii obiteljskih obveza, odobrava osobne odbitke, olaksice i snizenja pri oporezivanju koje odobrava vlastitim rezidentima .

W

Drustva dr2ave ugovornice cija je imovina u cijelosti ili djelomicno u vlasnistvu ili pod izravnom ili neizravnom kontrolom jednog iii vise rezidenata druge dr2ave ugovornice, u prvospomenutoj drzavi ne podlijezu nikakvom oporezivanju ili s tim povezanim obvezama koje su drugacije ili predstavijaju veci teret od oporezivanja i s tim povezanim obvezama kojima podlije2u iii mogu podlijegati slicna drustva prvospomenute dr2ave . (4) Osim kada se primjenjuju odredbe clanka 9 . stavka 1 ., clanka 11 . stavka 6 . iii clanka 12 . stavka 4 ., kamate, autorske naknade i druge ispiate koje drustvo dr2ave ugovornice placa rezidentu druge dr2ave ugovornice, u prvospomenutoj drzavi ne podlijezu nikakvom oporezivanju ili s tim povezanim obvezama koje su drugacije ili predstavljaju veci teret od oporezivanja i s tim povezanim obvezama kojima podlije2u iii mogu podlijegati slicna drustva prvospomenute dr2ave . Odredbe ovog clanka vrijede, neovisno o cianku 2 ., za poreze bilo koje vrste i naziva, a koji su predmet ovog Ugovora osim poreza koja ubiru nadle2na tijela lokalne samouprave i uprave .

Clanak 24. POSTUPAK ZAJEDNKKKOG DOGOVARANJA Ako osoba smatra da ~jpostupci jedne iii obiju drzava ugovornica imaju iii ce imati za njega kao posijedicu opo i anje koje nije u skladu s odredbama ovog Ugovora, ona mote, neovisno o pravnom ~~eku predvidenih u domacim propisima tih drzava, iznijeti svoj slucaj pred nadle2no tije drzave ugovornice ciji je rezident iii, ako je njezin slucaj obuhvacen clankom 23 . stavka 1 ., tijelo dr2ave ugovornice ciji je dr2avljanin . Postupak se mora prijaviti u roku od tri godine od saznanja za postupak koji je doveo do oporezivanja protivno odredbama ovog Ugovora . (2) Ako nadleeno tijelo smatra da je prigovor opravdan, a ne mote ga samostalno rijesiti na zadovoijavajuci nacin, ona ce radi izbjegavanja oporezivanja koje bi bilo u neskiadu s ovim Ugovorom nastojat ce nab rjesenje u dogovoru s nadle2nim tijelom druge dr2ave ugovornice . Postignuti dogovor provest ce se bez obzira na rokove predvidene unutarnjim propisima drzava ugovornica . Nadletna tijela drzava ugovornica nastojat ce rijesiti sve teskoce iii nejasnoce koje se pojave pri tumacenju ili primjeni ovog Ugovora zajednickim dogovorom . Ta se tijela mogu dogovarati i o izbjegavanju dvostrukog oporezivanja u slucajevima koji nisu predvideni ovim Ugovorom . Nadle2na tijela drzava ugovornica mogu medusobno izravno opciti u svrhu postizanja dogovora u smislu prethodnih stavaka . Ako je radi postizanja dogovora potrebna usmena razmjena misljenja, to se mote uciniti putem komisije sastavljene od zastupnika nadle2nih tijela dr2ava ugovornica .

Cianak 25 . RAZMJENA OBAVIJESTI

Nadlezna tijela drzava ugovornica razmjenjuju obavijesti potrebne za provedbu odredaba ovog Ugovora iii unutarnjih propisa dr2ava ugovornica koje se odnose na poreze obuhvacene ovim Ugovorom . Svaku obavijest koju primi dr2ava ugovornica smatrat ce se tajnom na isti nacin kao i obavijesti dobivene prema unutarnjim propisima to drzave, to se mogu priopciti samo osobama iii tijelima (ukljucujuci sudove i upravna tijela) ukljucenim u postupak ovrhe, kaznenog progona iii odlucivanja po pravnim lijekovima koji se odnose na to poreze . Spomenute osobe iii tijela koristit ce se tim informacijama samo u navedene svrhe . Takve podatke mogu otkrivati u javnom sudskom postupku iii sudskoj odluci . (2) Odredbe stavka 1 . ne mogu se ni u kojem stucaju tumaciti tako da dr2avi ugovornici namecu obvezu da : a) poduzima upravne mjere suprotne propisima ill praksi to iii druge drzave ugovornica ; b) daje obavijesti koji su u skladu s propisima iii uobicajenom upravnorn postupku to iii druge drzave ugovornice slutbena tajna : c) daje obavijesti cije bi otkrivanje povrijedilo obvezu cuvanja trgovacke, poslovne, industrijske, komercilalne iii profesionalne tajne iii trgovackih postupaka, to odaje podatke cije bi otkrivanj o suprotno javnom poretku .

Cianak 26 . DIPLOMATSKO I KONZULARNO OSOBLJE

Odredbe ovog Ugovora ne utjecu na porezne povlastice diplomatskih iii konzularnih predstavnika predvidene opcim pravilima medunarodnog prava ill odredbama posebnih ugovora .

Cianak 27 . STUPANJE NA SNAGU

(1)

Ugovor stupa na snagu datumom zadnje obavijesti dane diplomatskim putem izmedu Vlada drzava ugovornica o tome da su formalnosti za usvajanje ovog Ugovora zavrsene . Odredbe ovog primjenjuju se u drzavama ugovornicama : a) u odnosu na poreze koji su zadr2ani na izvoru, na iznose placene iii dospjele na isplatu prvog sijecnja one kalendarske godine koja neposredno slijedi godinu u kojoj je ovaj Ugovor potpisan ;

b)

u odnosu na ostale poreze, za porezna razdoblja koja pocinju na ill nakon prvog sijecnja one kalendarske godine koja neposredno slijedi godinu u kojoj je ovaj Ugovor potpisan .

Olanak 28 . PR ESTANAK Ovaj Ugovor ostaje na snazi neograniceno vrijeme, ali svaka dr2ava ugovornica mote 30 . iipnja ili prije 30 lipnja svake kalendarske godine, a nakon isteka razdoblja od pet godina od dana stupanja na snagu ovog Ugovora, diplomatskim putem drugoj dr2avi ugovornici dostaviti pismenu obavijest o raskidu ovog Ugovora . U tom siucaju, Ugovor ce prestati va2iti u obje dr2ave ugovornice : a) u odnosu na porez zadr2an na izvoru, na iznose placene ili dospjele na isplatu na ill nakon prvog sijecnja one kalendarske godine koja neposredno slijedi godinu u kojoj je dostavljena obavijest o prestanku ; b) u odnosu na ostale poreze, za porezna razdoblja koja pocinju na ili nakon prvog sijecnja one kalendarske godine koja neposredno slijedi nakon godine u kojoj je dostavljena obavijest o prestanku,

U znak prihvacanja preuzetih obveza, opunomoceni zastupnici obje dr2ave ugovornice potpisuju ovaj Ugovor .

Zakljuceno u _ dana 2002, godine, u dva izvornika na indonezijskom, hrvatskom i engleskom jeziku, pri cemu su svi tekstovi jednako vjerodostojni . U slucaju razlicitog tumacenja indonezijskog i hrvatskog teksta, mjerodavan je engleski tekst .

Za Vladu Republike Indonezije

Za Viadu Republike Hrvatske C



AGIZEEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF THE REPUBLIC OF CROATIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME The Government of the Republic of Indonesia and The Government ol the Republic of Croatia DESIRING to Conclude an Agreement for the avoidance of' double taxation respect to taxes on income,

with

HAVE AGREED AS FOLLOWS : Ardol ~lRSONAI, SCOPE This Agreement shall apply to persons who are residents of one or both of' the Contracting States . Ar1iK2 TAXES COVERED (1) '['his shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which theyare levied . (2) ']'here shall be regarded as taxes on income all taxes imposed on total income, or on elements of' income, including taxes on gains f7rom the alienation of movable or immovable propcily . (3) The existing taxes to which this A gmzmno\shal I apply are : ) io(lieRcpub!ico[lndoncsia : the income tax imposed under the Undang-undang Po0k Ponufiasi!oo 1984 (Law Number 7 of] 983 as amended) .

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(hereinafter referred to as "Indonesian tax") : b) in the Republic of Croatia : (i) the profit tax, (ii) the income tax . (hereinafter referred to as "Croatian tax") . (4) The Agreement shall apply also to any identical or substantially similar taxes which are impose(] after the date of signature of the Agreement in addition ty or in place of, the existing taxes . At the end of each year . the competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws .

Article 3 ,s-, .GENERAL DEFINITIONS (1) For the purposes of this Agreement, unless the context otherwise requires : a) the term "hidonesia", means the territory of the Republic of Indonesia as defined in its laws ; b) the term "Croatia" means the territory of the Republic of Croatia as well as those maritime areas adjacent to the outer limit of territorial sea, including seabed and subsoil thereof, over which the Republic of Croatia in accordance with international law (and the laws of the Republic of Croatia) exercises its sovereign rights and jurisdiction ; c) the terms "a Contracting State" and "the other Contracting State" context requires, Indonesia or Croatia ;

can as the

d) the term "person" includes an individual . a company and any other body of persons ; the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes ; 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 tile other Contracting State : g) the term "international traffic" means any transport by u ship or aircr6h operated by m enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other ContractOg State: h) the tern) "national" means any individual possessing the citizenship

or

a Contracting State and any legal person, partnership or association deriving its status as Such from the laws in tree in a Contracting State -,

) the term "competent au[huri1y ~ mconc ( ) in the case of Indonesia, the Minister of Hnance or his authorized representative, (ii) in the case of Croa io` the Mister of Finance or his authorized representative, \ (2) As regards the application o ') Agreement lie at any time by a Contracting State, any term not defined therein shall, unless the context otherwise reqLdrc% have the meaning that it has at that We under die law of that State for the PUI- p taxes to which die Agreement applIen any Meaning under the applicable tax laws of' the State prevailing over a meaning given to the term under other laws of that State .

Ardc!e4 RESIDENT (1) For tile purposes of this Agreement . the term "resident of a Contracting State" means any person W110 . Under the laws of" that State, is liable to tax therein by reason of his dnonici!c, residence . place of management or any other criterion of a similar naawy But this term does not include any person who is liable to tax in that State in reSpect only of income from

SOUI - CeS

in that State .

(2) Where by reason of the provisions of paragraph I an individual is a resident of both ConumOng States, ten his status shall be determined as RAW : a) he shall be deemed k) be a resident only of' the State in which he has a petmDaOmo(h0nne available to him : ifhc has a ponnonmt home available to hhl in both States . lie shall be deemed to be a resident of the State with which his; ^ personal and economic eiations are closer (center of vital interests) :

b) if the State in which he has his Center 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 ot'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 I a person other than an individual

is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated . Article 5 PERMANENT ESTABLISHMENT (1) For the purposes of this Agreement, the term "permanent establishment" means a fixed place ofbusiness businessl%)Llgh 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 farm or plantation, and g) a mMe, an oil or gas well, a quarry or any other place of extraction or exploration or exploitation of natural resources . (3) The term "permanent establishment" likewise encompasses : a) a building site or construction, assembly or installation project or supervisory activities in connection therewith, but only where they last more than 6 months ; b) the furnishing of services, including consultant services by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 3 months within any twelve mont*pTeriod :

C)

the use of an installation or drilling rig or ship in a Contracting State to explore for or exploit natural resources constitutes a permanent establishment only if such use is for more than 120 days .

(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 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 ; c) the maintenance of a stock of goods or merchandise belonging , _, to the enterprise t solely For the purpose of processing by another enterprise ; d) the maintenance of a fixed place of business solely for the purpose of purchasing good,~ 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 . Or 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 sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character .

(a) Notwithstanding the provisions of paragraphs I 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. i n 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 thOe activities of such person arc 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 bminess .



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

Article

fx

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 agdd Ur and forestry, rights to which the provisions of general grope y apply . usufruct of immovable property and rights k) law respecting landed 1)7ope variable or fixed payments asconsideration for the workingg of. or the right to work, mineral deposits, sources and other natural resources . Ships and aircraft shall not be regarded as immovable property . (3) The provisions of paragraph I shall apply to income derived from the direct use, letting . or use in any other form of immovable property . (4) '[he provisions of paragraphs I 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 BUSINESS PROFITS (1) The profits of an enterprise of a Contacting 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 nay 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 other Contracting State through a permanent

X

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 tile 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 . This provision shall apply subject to limitations under domestic law, (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 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 the operation of ships or zlircrak in international traffic shall be taxable only in the Contracting, State of which the enterprise operating the ships or aircral t is a resident . For the purposes of this Article, profits from the operation in international traffic of ships and aircraft include



a) profits dernived Porn the incidental charter or rental of' ships and aircraft in international traffic . unobmebnutbasis, bA.xnor profits derived from the oyc- maintenance maintenance or rental of containers /inckx l' ` irlated equipment Ir the transport of containco\used \or the transport of goods or merchandise -, provided that such renwl, use or maintenance is incidental the operation of ships and aircraft in international traffic .

01-

Supplementary to

(]) llho provisions of purogmph I yb0!l also apply to Nolt An the purioipavion in x pool, ajoint business or an international operating agency .

Arhdc9 /kSSOClA'I'ED ]ENTERPRISES

a) an enterprise of a State participates directly Or indirectly in the management, control or capital of' an enterprise of the other Contracting State, Or b)

the sarne persons participate directly or indirectly in the management, control or capital of an enterprise n[8 Contracting State and an enteTrise of the other Contracting State,

and in either case conditions are niade 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 v/ou}d, but for those conditions, have accrued to one of the enterphses, Nit . by reason of those conditions, have not SO i1CCRICCL May be included in the profits of that enterprise and taxed accordingly . (2) Where aCnnUaming State includes in the profits of an enterprise of that State - and taxes accordingly - profits on wh1h an enterprise ofthe 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 entapHse of die Mr-mentioned State if the conditions ' made between the two enterprises had becii those which would have been made hcmcen independent enterprises, then that other State Wall make an approp6we adjustment to the amount of the tax charged therein on those profits, In deterinhing, ,hull such adiusinncnt` due ocgaM he had to the other provisions o[iho 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 10% of the gross amount of the dividends . The competent autlihi-ities of the Contracting States shall by mutual agreement settle the mode of appikC"*n of these limitations . This paragraph shall not atIlIxt 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 I 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 insofar as such dividends are paid to a resident of that oly State or insofar as the holding in respect of which the

0

dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State. nor subject the company's ondisvibuted profits to a tax on the compnnvs undistributed profits, even if the diddends paid or We undistributed profits consist wholly or partly u[profits or income arising in such other State . (6) Notwithstanding any other provisions of Wis Agreement where a company which is a resident of a Contracting State has a permanent csuobiiJhmcnt in the other Contracting Siaic ` the profits of the permanent establishment may be SLIhjected to an addidmul tax in that other law in accordance with its law, but the additional tax so charged shall not exceed, 10 per cent of the amount o[ such Profits after doduchn~thcrcDonm income tax and other taxes oil income imposed lemon W tat other State . (7) The provision of paragraph 6 of Tis Article shall not affect the provision contained in any production sharing, contract and contracts of work for any other similar contracts) relating to oil and gas sector or other mining sector concluded by the Government of Indonesia . its ins\rumeoia!i(y, its relevant state oil and gas company or any other entity i with a person who is a resident of the other Connacting States, Article ll INTEREST (!) Interest arising in oCnntroc1ing State and paid to a resident of the other Contracting State may be taxed in that other State . (2) UonCvcr, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State . but iftkc beneficial owner of the interest is a resident of the other Contracting State, the tax SO charged shallI not exceed 10 per cent of the gross amount of the intcrost The competent authorides or the Contracting States shall by mulual agreement settle the mode of applicmion of this /inni(a!ioo . (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, the Central Hank or any financial institution controlled by that Government, the capital of n/hioh is wholly owned by Be Govenunent of the other Contracting G(oic. as May be u,~Inccd Upon fron) time to time between the competent authorities of die Conkocing States . 5hull be exempt from tax in the firstmentioned State,



(4) The tezni "interest" as used in this Article means income from debt-claiD)s0[cvcry kind, wheber or not secured by mortgage and whether or not carrying , a ri-lit k/ participate in tile debtor's profits, and in particular . incorne from government securities and income ROno bonds or debentures, including premiums and rnizes attaching to such securities, bonds or debentures . Penalty charges Or late payment slid! not be regarded as interest for tile purpose ofthis Article . (5) The provisions of paragraphs I and 2 shall not apply if the beneficial ownern[tho interest, being a resident of a Continctitig State, carries on business in die other Contracting State in which the in!crost urisrs, through a pennanerit establishment situated therein, or paRyms in that other State independent personal services from a fixed base -Situated therein . and the debt-clairn in respect of which tile interest is paid is effectively connected \Vith Such permanent establishment or Fixed base . In such case the provisions of Article 7 or Article 14, as the case may be, shall apply . (6) Interest h8]l be clconocd to arise in uCnntraotioo State when tile payer is that State itself, a local authority or a resident of that State . Where, however, die person paying the interest, whether lie is a resident of' a Contracting State or not, has in a Contracting State a perm4nent estatAishment or a fixed base in connection with which the indebtedness on , k : ch the interest is paid Was incurred, and Such interest is boine by such parn-, it etablishnient or fixed base, then Such interest Shall be deemed to arise in the State in which the permanent establishment or Fxed base is sbu8tud . ~

V\

(7) W\Crc, by reason of a special reltionship between the payer and die beneficial owner or between both or \hcm and some odler person, Be amount of Be interest . having rcgund to the deh6doion for which it is paid, exceeds tile amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, tile provisions of this Article shall apply only to the lastmentioned 4m0un\ . In such case . this excess part of' the payments shall remain taxable according to the laws (of each Contracting State, due regard being had to the other provisions ofthis Agreement .

Article 12 ROYALTIES

(!}

Royalties arising in a Contracting State and paid to a residmit of tile other Contracting State may - tic taxed in that other St ate .

(2) Hmvovcc such royalties may also he taxed in BC Contracting State in which they arise, and ac ording to 1huJ8xs of that Contracting State, but if the bcneficial owner

1*

or the royalties is a resident of' the other Contracting State . the tax so charged shall not exceed 10% of the gross amount of the royalties . (3) 0c term "royalties" as used in this Article means payments of any kind received as a consideration for the use of", or the riLjIt to use. a n)' copyright of' literary, artistic or scientific work including cinematograph rihns . A\nns or tapes or oler mews for radio or television bnOudcasiiDt,),,, any patent- trade mark dcMgn or model, plan, secret formula or process, or industrial, C0non/oroia! or scientific equipment, or ffir in(Vnnah0ncoooon1ing industrial, commercial or scientific experience (know-how) . (4) The provisions of paragraphs I and 2 AM! not apply if the beneficial owner of be royalties . being a resident o[ a Contracting Stme, carries on business in the other Contracting We in which the royalties orisc, through a permanent emablishment situated therein, or performs hi that other State independent personal set - vices from a fixed base sRuawd thaek . and the right or property in respect or which the royalties are paid is effectively connected %vith such permanent establishment or fixed base . In such case the provisions ofAuic!c 7 or Article 14 . as tile case may be, AM I apply . (5) Royalties shall be deeme ,4401C- arise in a Contracting State when the payer is that State We}[ a local authority A`erco[ or a resident of that Contracting State . VYhcnc, however, the person puyin ,, the noImhios, whether lie is a rcsidcm of u Contracting

State or not . has in o[.ouiocling,, State upermancn( cubxb!khmcnt or a fixed base in connection with which the liability to pay the royalties was incurred, and SLIC11 royalties arc borne by such permanent establishment or fixed buxc, then such royalties shall be deemed to arise in the Contractin,(:,, State in which tile permanent establishment or the fixed base is siluated . (6) Mhcnc . by reason of it speck! rekdonship between the payer and the beneficial owner or between both of them and some other person, the mnooun( or the royul(icS, having regard to the use . right or information for which they are paid, exceeds the amount which Would have been agreed upon by We payer and the beriefidal owner in the absence of such relationship, (lie provisions of this Article shall apply only to the !osFnocoi\nuod nnnounL In SLICII case . the excess part of the payments -,hall remain taxable according to the laws of each Contracting StatC, Clue regard being had to be other provisions orthis Agreement .

12

I

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Wele 13

CAPITAL GAINS
AUK 14

INDEPENDENT PERSONAL SERVICES (!) Income derived by a resident o( a Contracting State in respect of - proCessional services or other activities of an independent character shall be taxable only in that State except in one of the following circuous\anccy, when SLICII income may also be taxed in the other Contracting State : a) it' lie has a fixed base regularly available to hirn in the other Contracting State for the purpose of performing Its ac(ivihcs . In that case only so much of the income may, be taxed in that other State as is attributable to that fixed base ; or b) i[his stay in the other Contracting State is for a period or periods exceeding in the aggregate 90 dars ujdhin any 12 immili period . In that case only SO Much 01' B

the income may, be taxed in that other State as is derived from his activities performed in that other State . (2) The term "professional services" includes especially independent scientific, literary . artistic . educational or teaching activities as well as the independent activities of physicians, lawyers, engineers .. architects, dentists and accountants .

Article 15 DEPENDEN'r PERSONAL SERVICES I ) 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 S1 respect of an employment exercised in the other Contracting State shall be tax- only in the first-mentioned State if: the recipient is present in that other State for a period or periods not exceeding in the aggregate 183 days within any twelve month period, and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and 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 may be taxed in that State . 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 or any other similar organ of a company which is a resident of the other Contracting,, State may be taxed in that other State .

MOW 17 ARTISTES ANI) SPORTSMEN (1) Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an enwaaka, such as a theatre, motion picture, radio or television artist, 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 sportsman himself but to another person, that income may ., notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised .

Article 18 PENSIONS Subject to the provisions of parag1ph 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 a)

Remuneration, other than a pension, paid by a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or a local authority shall be taxable only in that State,

b) However, such 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 n o t become a resident of that State solely for the purpose of rendering the services .

15

(2) a) Any pension paid by, or out of funds created by . a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or local authority shall be taxable only in that State, b) HoNvcver, 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 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof .

Article 20 PROFESSORS, TEACHERS, STUDENTS AND TRAINEES N

(1) Remuneration which a professor or teacher 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 for a period not exceeding two years for the purpose of carrying out advanced study or research or for teaching at a university, college . school or other si iilar educational institution receives for such an activity shall not be taxed in the tiMMumentioned !State, provided that such remunerations arise from sources outside that_11SVV, t to (2) An individual 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 as a student at a university, college, school or other similar educational institution or as a trainee shall . from the date of his first arrival in that State in connection with that visit, be exempt from tax in that State a) on all payments received For the purpose of his maintenance, education or training, provided that such payments arise from sources outside that State, and b) fir a period not exceeding 2 years . on any remuneration not exceeding US$ 1200 per calendar year for dependent personal sevices rendered in that State with a view to supplementing the resources available to him f -01' such purposes . (3) An individual 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 study, research or training as a recipient of a ggrant . allowance or award from a scientific, educational, religious or charitable organization or under a technical assistance program entered into by the Government of a Contracting State shalL for a period not exceeding two years from

the date of his first arrival in the first-mentioned State in connection with that visit, be exempt from tax in that State on a) the amount of such a grant, allowance, or award ; and b) all payments received for the purpose of his maintenance, education or training, provided that such payments arise from sources outside that State .

Article 2I OTHER INCOME (1) 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 . (2) The provisions of paragraph I 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 ermancnt establishment situated therein, or performs Contracting State through in that other State independent ersonal services from a fixed base situated therein, and the right or property in aspect of which the income is paid is effectively connected with such permanent establishment or fixed base . In such case the provisions of Article 7 or Article 14 . as the case may be, shall apply .

Article 22 ELIMINATION OF DOUBLE TAXATION (I ) Where a resident of Indonesia derives income from Croatia, the amount of tax on that income payable in Croatia, in accordance with the provisions of this Agreement, shall be allowed as a credit against the tax levied in Indonesia imposed on that resident . The amount of credit . however, shall not exceed the amount of the tax in Indonesia on that income computed in accordance with its taxation laws and regulations . (2) Where a resident of Croatia derives income which, in accordance with the provisions of this Agreement may be taxed in Indonesia . Croatia shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Indonesia . Such deduction shall not . however, exceed that part

or the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in Indonesia . 17

(3) Notwithstanding the provisions of its law, Indonesia shall also allow the credit provided for in the paragraph 2, in respect of` tax which may be charged in Croatia on d ividends . i n accordance with provisions of paragraph 2 of Article 10 and interest, in accordance With provisions of paragraph 2 of Article I I, by virtue of this Agreement, but which is temporarily exempted or reduced under Croatian tax laws .

Article 23 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 are or may be subjected . (2) The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contacting State shall not be less favorable levied in that I on enterprises of that other State carrying on the other State than the taxation I same activities . This provision hall not be construed as obliging a Contracting State to (,rant 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 firstmentioned State are or may be subjected . (4) Except where the provisions of paragraph I of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State . (5) The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description- except for local taxes imposed by municipality .



Article 24 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 resident or, if his case comes under paragraph I of Article 23, 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 Agreement . The competent authority shall endeavor, i f the objection appears to it to be j Usti Fled 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 Agreement . The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any di cUlNti% or doubts arising as to the interpretation or application of the Agreement. y may also consult together for the elimination of double taxation in cases not provi 'u, c ed 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 . When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a commission consisting of representatives of the competent authorities of the Contracting States .

Article 25 EXCHANGE OF INFORMATION The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement . The exchange of information is not restricted by Article I . 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) involved in the assessment or collection of, the enforcement or prosecution in respect of . or the determination of appeals in,,rcladon to . the taxes covered by the Agreement . Such 19

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 I 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 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 26 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Agreement shall of

.t 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 .

Article 27 ENTRY INTO FORCE (1) This Agreement shall enter into force on the later of the dates on which the respective Governments may notify each other in writing through diplomatic channels that the formalities constitutionally required in their respective States have been complied with . (2) This Agreement shall have effect : a)

in respect of tax withheld at the source to income derived on or after 1 January in the year next tbHowhg that in which the Agreement enters into force, and

b) in respect of other taxes on income, for taxable years beginning on or after I January in the year next following that in which the Agreement enters into force .

20



Article 28

TERMINATION This Agreement ohajl remain in force indefinitely but either of tile Contracting States may, on or before the 30th day of June in any calendar year beginning after tile expiration of a period of five yews front be date of its entry into force, give written notice ol termination to the other Contracting State Lhrou-gh dip!onuo\iochonnt!sc In such case, the Agreement shall cease to have effect : a) in respect of tax withheld at source to income derived on or after I January ill tile year next following that in which tile notice oftermination is given . b) in respect of other taxes on income, for taxable years beginning oil or after I January in the year next following that in which the notice of termination is ~ivqn .

IN WITNESS WHEREOF the undersigned . duly aUthorised thereto, have signed this \. A PM '~ , .° ~~ - .t~ Done

at

'N

~v~~"~. . .[_

on

,~~A

the ~ day of

. .~~~ ., 2001 iin duplicate in the ind0nesiao, Croatian and English languages, all texts behg equally authentic . In case of any divergence of interpretations of the Indonesian and Croatian texts, the English text shall prevail .

For the Government of the

For the Government of the

Republic of Croatia

ublic of Indonesia

21



Salinan naskah resmi Certified true copy Nomor Nu

03

l ITR/EK) t 2009/60

Damo.. Dumo i Agusman (NIP19630804 198803 1001) Direktur Perjanjian Ekonomi dan Sosial Budaya Departemen Luar Negeri Republik Indonesia Director for Economic, Socio-Cultural Treaties Department of Foreign Affairs of the Republic of Indonesia Tanggal Date

Z+Ji 2009