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The Double Taxation Relief (Taxes on Income) (Indonesia) Order 1994
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- 1994 No. 769
- Table of Contents
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2.It is hereby declared— (a) that the arrangements specified in...
The Government of the United Kingdom of Great Britain and...
Desiring to conclude an Agreement for the avoidance of double...
Have agreed as follows:
This Agreement shall apply to persons who are residents of...
1.For the purposes of this Agreement, the term “permanent establishment”...
2.The term “permanent establishment” includes especially: (a) a place of...
3.The term “permanent establishment” likewise includes: (a) a building site,...
4.Notwithstanding the preceding provisions of this Article, the term “permanent...
6.An insurance enterprise of a Contracting State shall, except with...
7.An enterprise of a Contracting State shall not be deemed...
1.The profits of an enterprise of a Contracting State shall...
2.Where an enterprise of a Contracting State carries on business...
3.In the determination of the profits of a permanent establishment,...
4.Insofar as it has been customary in a Contracting State,...
5.No profits shall be attributed to a permanent establishment by...
6.For the purposes of the preceding paragraphs, the profits to...
7.Where profits include items which are dealt with separately in...
Where: an enterprise of a Contracting State participates directly or...
1.Interest arising in a Contracting State which is derived by...
2.However, such interest may also be taxed in the Contracting...
3.Notwithstanding the provisions of paragraph (2) of this Article, interest...
5.The term “interest” as used in this Article means income...
6.The provisions of paragraphs (1) and (2) of this Article...
7.Interest shall be deemed to arise in a Contracting State...
8.Where, by reason of a special relationship between the payer...
1.Royalties arising in a Contracting State which are derived by...
2.However, such royalties may also be taxed in the Contracting...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Royalties shall be deemed to arise in a Contracting State...
6.Where, by reason of a special relationship between the payer...
1.Gains derived by a resident of a Contracting State from...
2.Gains from the alienation of movable property forming part of...
3.Gains derived by a resident of a Contracting State from...
4.Gains from the alienation of any property other than that...
5.The provisions of paragraph (4) of this Article shall not...
Where, under any provision of this Agreement, a partnership is...
This Agreement shall remain in force until terminated by one...
1.This Order may be cited as the Double Taxation Relief...
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