Dokumen Terkait
Daftar Treaty
ARTICLE I PERSONAL SCOPE
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AGREEMENT BETWEEN
THE REPUBUC OF INDONESIA AND
THE REPUBLIC OF TAJIKISTAN
FOR
THE AVOIDANCE OF DOUBLE TAXATION AND
THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
The Republic of Indonesia and The Republic of Tajikistan, hereinafter referred to as "the Contracting States"
Confirming their desire to develop and strengthen the economic, scientific, technical and cultural cooperation between both states, and
Desiring to conclude an Agreement for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income,
Have agreed as follows:
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
| 1. | This Agreement shall apply to taxes on income imposed on behalf of each Contracting State or local authorities, irrespective of the manner in which they are levied. | ||||
| 2. | There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property. | ||||
| 3. | The existing taxes to which the Agreement shall apply are in particular :
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| 4. | The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws. |
ARTICLE III
GENERAL DEFINITIONS
| 1. | For the purposes of this Agreement, unless the context otherwise requires:
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| 2. | As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, has the meaning which it has under the laws of that State concerning the taxes to which the Agreement applies. |
| 1. | For the purpose of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. | ||||||
| 2. | Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows.
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| 3. | Where by reason of the provisions of paragraph 1 a person other than an individual is a residence of both Contracting State, then it shall be deemed to be a resident of the State in which its place of effective management is situated. |
ARTICLE V
PERMANENT ESTABLISHMENT
| 1. | For the purposes of this Agreement, the term II permanent establishment" means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or partly carried on in the other Contracting state. | ||||||||||||||||
| 2. | The term II permanent establishment" includes especially:
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| 3. | The term." permanent establishment" likewise encompasses:
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| 4. | Notwithstanding the preceding provisions of this Article, the term " permanent establishment" shall be deemed not to include:
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| 5. | Notwithstanding the provisions of paragraphs 1 and 2, where a person• other than an agent of an independent status to whom paragraph 6 applies- is acting in a Contracting State on behalf of an enterprise of the other Contracting State. that enterprise shall be deemed to have a permanent establishment in the first-mentioned State in respect of any activities which that person undertakes for the enterprise, if such a person:
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| 6. | Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re• insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. | ||||||||||||||||
| 7. | An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. | ||||||||||||||||
| 8. | The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. |
ARTICLE VI
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 Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, right to which the provisions of general law respecting landed property apply, usufruct of immovabte property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property. |
| 3. | The provisions of paragraph 1 shall also apply to income derived from the direct use, letting, or use in any other form of immovable property. |
| 4. | The provisions of paragraph 1 and 3 shall also apply to the income from the immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. |
| 1. | The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of then an is attributable to (a) that permanent establishment; (b) sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment: or (c) other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment. |
| 2. | Subject to the provrsions of paragraph 3, where an enterprise of a Contracting State carries on business in.the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. |
| 3. | In the determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed' in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged, (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices. |
| 4. | For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. |
| 5. | Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article. |
ARTICLE VIII
INTERNATIONAL TRAFFIC
| 1. | Profits derived by an enterprise of a Contracting State from the operation of ships and aircraft, in international traffic shall be taxable only in that State. | ||||
| 2. | For the purposes of Paragraph 1 of this Article profits from the operation of ship or aircraft in international traffic includes :
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| 3. | The provisions of paragraphs 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. |
ARTICLE IX
ASSOCIATED ENTERPRISES
| 1. | Where
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| 2. | Where a contracting State includes in the profits of an enterprise of that state - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of the Agreement and the competent authorities of the Contracting States shall, if necessary consult each other. | ||||
| 3. | A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 2 after the expiry of the time limits provided in its tax laws. |
| 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 in a resident and according to the laws of that state, but if the receipt is beneficial owner of the dividends the tax so charges shall not exceed 10 per cent of the gross amount of dividends. |
| 3. | The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. |
| 4. | The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends in a resident, through a permanent establishment situated therein, or performs in that order 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 provision of Article 7 or Article XIV, as the case may be, shall apply. |
| 5. | Whether a company which is a resident of a Contracting State derives profits or income from the other Contracting States, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect to which the dividends are paid is effectively connected with permanent establishment or a fixed base situated in that other State nor subject the company's undistributed profits to a tax on the company's undistributed profits even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. |
| 6. | Notwithstanding any other provrsions of this Agreement where a company which is a resident of a Contracting State has a permanent establishment in the other Contracting State, the profits of the permanent establishment may be subjected to an additional tax in that other State in accordance with its law, but the additional tax so charged shall not exceed, 10 percents of the amount of such profits after deducting there form income tax and other taxes on income imposed thereon in that other State. |
| 7. | The provision of paragraph 6 of this Article shall not affect the provision contained in any production sharing contract and relating to oil and gas sector concluded by the Government of Indonesia, its instrumentality, its relevant state oil and gas company or any other entity thereof with a person who is a resident of the other Contracting States. |
| 1. | Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State if such resident is the beneficial owner of the interest. |
| 2. | The rate of tax imposed by one of Contracting States on interest derived from sources within that Contracting States and beneficially owned by resident of the other Contracting State shall not exceed 10 percent of the gross amount of the interest. |
| 3. | Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the Government of the other Contracting State including local authorities thereof, a political subdivision, the Central Bank or any financial institution controlled by that Government, the capital of which is wholly owned by the Government of the other Contracting State, as may be agreed upon from time to time between the competent authorities of the Contracting States, shall be exempt from tax in the first-mentioned State. |
| 4. | The term "interest" as used in this Article means income from debt• claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income assimilated to income from money lent under the taxation law of the States in which the income arises, including interest on deferred payment sales. |
| 5. | The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with a) such permanent establishment or fixed base, or with b) business activities referred to under c) of paragraph 1 of Article VII. In such case, the provisions of Article VII or XIV, as the case may be, shall apply. |
| 6. | Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. |
| 7. | Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other persons, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. |
| 1. | Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. | ||||||||||||||||
| 2. | The rate of tax imposed by one of Contracting States on royalties derived from source within that Contracting State and beneficially owned by resident of the other Contracting State shall not exceed 10 per cent of the gross amount of the royalties described in paragraph | ||||||||||||||||
| 3. | The term "royalties" as used in this Article means payments, whether periodical or not, and in whatever form or name or nomenclature to the extent to which they are made as consideration for :
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| 4. | The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with a) such permanent establishment or fixed base, or with b) business activities referred to under c) of paragraph 1 of Article VII. In such case, the provisions of Article VII or Article XIV, as the case may be, shall apply. | ||||||||||||||||
| 5. | Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. | ||||||||||||||||
| 6. | Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other persons, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. |
| 1. | Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article VI and situated in the other Contracting State may be taxed in that other state. |
| 2. | Gains from the alienation of movable property forming part of the business property of permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. |
| 3. | Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State. |
| 4. | Gains from the alienation of any property other than that referred to in the preceding paragraphs shall be taxable only in the Contracting State of which the alienator is a resident. |
ARTICLE XIV
INDEPENDENT PERSONAL SERVICES
| 1. | Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 91 days within any twelve month period. If he has such a fixed base or remains in· that other State for the aforesaid period or periods, the income may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods. | ||
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ARTICLE XV
DEPENDENT PERSONAL SERVICES
| 1. | Subject to the provisions of Articles XVI, XVIII, XIX and XX, 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 there from may be taxed in that other State. | ||||||
| 2. | Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State, if:
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| 3. | Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State. |
| 1. | Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. |
| 2. | The remuneration which a person to whom paragraph 1 applies derived from the company in respect of the discharge' of day-to-day functions of a managerial or technical nature may be taxed in accordance with the provisions of Article XV. |
ARTICLE XVII
ARTISTES AND ATHLETES
| 1. | Notwithstanding the provisions of Articles XIV and XV, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. |
| 2. | Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles VII, XIV and XV, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. |
| 3. | Notwithstanding the provisions of paragraphs 1 and 2, income derived from activities referred to in paragraph 1 performed under a cultural agreement or arrangement between the Contracting States shall be exempted from tax in the Contracting State in which the activities are exercised if the visit to that State is wholly or substantially supported by funds of one or both of the Contracting States, a local authority or public institution thereof. |
ARTICLE XVIII
PENSIONS AND ANNUITIES
| 1. | Subject to the provisions of paragraphs 2 of Article XIX, any pensions or other similar remuneration paid to a resident of one of the Contracting States from a source in the other Contracting State in consideration of past employment or services in that other Contracting State and any annuity paid to such a resident from such a source may be taxed in that other State. |
| 2. | The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. |
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| 3. | The provisions of Articles XV, XVI, and XVIII shall apply to remunerations and pensions in respect of services rendered in connection with a business carried on by a Contracting State or local authority thereof. |
ARTICLE XX
TEACHERS AND RESEARCHERS
An individual who is immediately before visiting a Contracting State a resident of the other Contracting State and who, at the invitation of the Government of the first-mentioned Contracting State or of a university, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official programme of cultural exchange, is present in that Contracting State for a period not exceeding two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempted from tax in that Contracting State on his remuneration for such activity, provided that payment of such remuneration is derived by him from outside that Contracting State.
ARTICLE XXI
STUDENT AND TRAINEES
| 1. | Payments which a student or business trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first mentioned Contracting State solely for the purpose of his education or training received for the purpose of his maintenance, education or training shall not be taxed in that Contracting State, provided that such payments arise from sources outside that Contracting State. |
| 2. | In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or business trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemption, reliefs or reductions in respect of taxes available to residents of the Contracting State which he is visiting. |
| 1. | Items of income of a resident not dealt with in the foregoing Articles of this Agreement, shall be taxable in the State where they arise . |
| 2. | The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, . if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein or performs in that other State independent personal service from a fixed base situated therein and the right or property in respect to which the income is paid is effectively connected with such a permanent establishment or fixed base. In such a case the provisions of Article VI I and Article XIV as the case may be, shall apply. |
ARTICLE XXIII
METHOD FOR ELIMINATION OF DOUBLE TAXATION
Where a resident of a Contracting State derives income from the other Contracting State, the amount of tax on that income payable in that other Contracting State in accordance with the provisions of this Agreement, may be credited against the tax levied in the first-mentioned Contracting State imposed on that resident. The amount of credit, however, shall not exceed the amount of the tax on the first-mentioned Contracting State on that income computed in accordance with its taxation laws and regulations.
ARTICLE XXIV
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 Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other Sate carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. |
| 3. | Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which-is other or more burdensome than the taxation and connected requirement to which other similar enterprises of the first• mentioned State are or may be subjected. |
| 4. | Except where the provisions of paragraph 1 of Article IX. paragraph VII of Article XI, or paragraph 6 of Article XII apply, interest, royalty and other disbursement paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first• mentioned State. |
| 5. | In this Article the term "taxation" means taxes which are the subject of this Agreement. |
ARTICLE XXV
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 competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article XXIV, to that of the Contracting State of which he is a national. The case must be presented within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement. |
| 2. | The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement. |
| 3. | The competent authorities of the Contracting State shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement. |
| 4. | The competent authorities of the Contracting State may communicate with each other directly for the purpose of-reaching an agreement in the sense of the preceding paragraphs. The competent authorities, through consultations, shall develop appropriate bilateral procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this article. |
ARTICLE XXVI
EXCHANGE OF INFORMATION
| 1. | The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Cont(acting States concerning taxes covered by the Agreement, insofar as the taxation there under is not contrary to this Agreement, in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by Article 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. However, if the information is originally regarded as secret in the transmitting state it shall be disclosed only to persons of authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement. Such persons or authorities shall use the information only for such purposes but may disclose the information in public court proceedings, or in judicial decisions. | ||||||
| 2. | In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation :
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ARTICLE XXVII
DIPLOMATIC AGENTS AND CONSULAR OFFICERS
Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
ARTICLE XXVIII
ENTRY INTO FORCE
| 1. | This Agreement shall enter into force on the later of the dates on which the respective Government may notify each other in writing that the formalities constitutionally required in their respective States have been complied with. | ||||
| 2. | This Agreement shall have effect:
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This Agreement shall remain in force until terminated by Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination on or before the thirtieth day of June of any calendar year following after the period of 5 (five) years from the year in which the Agreement enters into force.
In such case, the Agreement shall cease to have effect:
| (a) | in respect of tax withheld at the source to income derived on or after 1 January in the year next following that in which the notice of termination is given. |
| (b) | in respect of other taxes on income for taxable years beginning on or after 1 January in the year next following that in which the notice of termination is given. |
IN WITNESS WHEREOF. the undersignerl duly authorizec thereto. Have signed this Agreement.
Done in duplicate at Jakarta on 28th of October m the year Two thousand and three in the Indonesian, Tajik and English languages. All texts being equally authentic. If there is any divergence conceninq the interpretation, the Enqllsh text shall prevail.
| FOR THE REPUBLIC OF INDONESIA DR. N. HASSAN WIRAJUDA Minister for Foreign Affairs |
FOR THE REPUBLIC OF TAJIKISTAN KHAKIM SOLIEV Minister ot Economy and Trade |
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