AGREEMENT
BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAFOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASIONWITH
RESPECT TO TAXES ON INCOME
The Government of the Republic of Indonesia and the Government of the People's Republic of China,
DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
HAVE AGREED AS FOLLOWS:
Article 1
PERSONAL SCOPE
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2
TAXES COVERED
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its 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:
(a) in Indonesia:
the income tax imposed under the income tax law of 1984 (Undang-undang Pajak Penghasilan l984, Law Number 7 of l983 as amended);
(hereinafter referred to as "Indonesian tax");
(b) in the People's Republic of China:
i) the individual income tax;
ii) the income tax for enterprises with foreign investment and foreign enterprises;
iii) the local income tax;
(hereinafter referred to as "Chinese tax").
4. This Agreement shall also apply 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 referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.
Article 3
GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
(a) i) the term "Indonesia" comprises the territory of the Republic of Indonesia
as defined in its laws and the adjacent areas over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordance
with international law;
ii) the term "China" comprises the territory of the People's Republic of China as defined in its laws and the adjacent areas over which the People's
Republic of China has sovereignty, sovereign rights or jurisdiction in
accordance with international law;
(b) the terms "a Contracting State" and "the other Contracting State" mean
Indonesia or China as the context requires;
(c) the term "tax" means Indonesian tax or Chinese tax, as the context requires;
(d) the term "person" includes an individual, a company and any other body of
persons;
(e) the term "company" means any body corporate or any entity which is treated
as a body corporate for the tax purposes;
(f) the terms "enterprise of a Contracting State" and "enterprise of the other
Contracting State" mean, respectively, an enterprise carried on by a resident
of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
(g) the term "international traffic" means any transport by a ship or aircraft
operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
(h) the term "nationals" means:
i) any individuals possessing the nationality of a Contracting State;
ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
(i) the term "competent authority" means:
(i) in Indonesia: the Minister of Finance or his authorized representatives;
(ii) in China: the State Administration of Taxation or its authorized representatives.
2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Agreement applies.
Article 4
RESIDENT
1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management, place of head office 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:
(a) he shall be deemed to be a resident of the State in which he has a
permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);
(b) if the State in which he has his centre of vital interests cannot be determined,
or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of them, the
competent authorities of the Contracting States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the States shall settle the question by mutual agreement.
Article 5
PERMANENT ESTABLISHMENT
1. For the purposes of this Agreement, the term "permanent establishment" means
a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse in relation to a person providing storage facilities for others;
(g) premises used as sales outlet;
(h) a farm or plantation;
(i) a mine, an oil or gas well, a quarry or any other place of extraction of natural
resources.
3. The term "permanent establishment" likewise encompasses:
(a) a building site, a construction, assembly or installation project or supervisory
activities in connection therewith, but only where such site, project or activities continue in a Contracting State for a period of more than six months;
(b) the furnishing of services, including consultancy services, by an enterprise
through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any twelve-month period;
(c) drilling rig or working ship used for exploration or exploitation of natural
resources which exists or continues for more than six months.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display of goods or
merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the
enterprise solely for the purpose of storage or display;
(c) the maintenance of a stock of goods or merchandise belonging to the
enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of
purchasing goods or merchandise or of collecting information, for the
enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of
advertising, or for the supply of information;
(f) the maintenance of a fixed place of business solely for the purpose of
carrying on, for the enterprise, any other activity of preparatory or auxiliary character;
(g) the maintenance of a fixed place of business solely for any combination of
activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has and habitually exercises in that State an authority to conclude contracts
in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent
establishment under the provisions of that paragraph;
(b) has no such authority, but habitually maintains in the first-mentioned State a
stock of goods or merchandise from which he regularly delivers goods or
merchandise on behalf of the enterprise.
6. An insurance enterprise of a Contracting State shall, except with regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State or insures risks situated therein
through an employee or through a representative who is not an agent of an independent status within the meaning of paragraph 7.
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 6
INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ship and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall also apply to income derived from the direct use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Article 7
BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting 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 Contracting State but only so much of them as is directly or indirectly attributable to that permanent establishment.
The provisions of this paragraph shall, however, not apply if the enterprise proves that the above activities are not undertaken by the permanent establishment or have no relation with the permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
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 paragraphs 1 to 5, 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.
SHIPPING AND AIR TRANSPORT
1. Profits from sources within a Contracting State derived by an enterprise of the other Contracting State from the operation of ships in international traffic may be taxed in the first-mentioned State, but the tax imposed shall be reduced by an amount equal to 50 per cent thereof.
2. Profits from the operation of aircraft in international traffic shall be taxable only in the Contracting State of which the enterprise operating the aircraft is a resident.
3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Article 9
ASSOCIATED ENTERPRISES
1. Where
(a) an enterprise of a Contracting State participates directly or indirectly in the
management, control or capital of an enterprise of the other Contracting State, or
(b) the same persons participate directly or indirectly in the management, control
or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that Contracting State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State, and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting 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.
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 Contracting 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 Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Notwithstanding any other provisions of this Agreement where a company which is a resident of a Contracting State has a permanent establishment in the other Contracting State, the profits of the permanent establishment may be subjected to an additional tax in that other State in accordance with its law, but the additional tax so charged shall not exceed 10 per cent of the amount of such profits after deducting therefrom income tax imposed thereon in that other State.
6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting 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 Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting 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 Contracting State.
INTEREST
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.
2. The rate of tax imposed by one of Contracting State on interest derived from sources 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 interest.
3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the other Contracting State, a political subdivision or a local authority thereof, 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. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting 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 such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
6. Interest shall be 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 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 person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Article 12
ROYALTIES
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. The rate of tax imposed by one of Contracting States on royalties derived from sources 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.
3. The term "royalties" as used in this Article means payments, whether periodical or not, and in whatever form or name or nomenclature to the extent to which they are made as consideration for:
(a) the use of, or the right to use, any copyright, patent, design or model, plan,
secret formula or process, trademark or other like property or right; or
(b) the use of, or the right to use, any industrial, commercial or scientific
equipment; or
(c) the supply of scientific, technical, industrial or commercial knowledge or
information; or
(d) the supply of any assistance that is ancillary and subsidiary or enjoyment of,
any such property or right as is mentioned in subparagraph (a), any such
equipment as is mentioned in sub-paragraph (b) or any such knowledge or
information as is mentioned in subparagraph (c); or
(e) the use of, or the right to use:
(i) motion picture films; or
(ii) films or video for use in connection with television; or
(iii) tapes for use in connection with radio broadcasting; or
(f) total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph.
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 Contracting 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 such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority thereof or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the 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.
Article 13
CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.
3. Gains derived by a resident 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 shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that Contracting State.
5. Gains from the alienation of any property other than that referred to in the preceding paragraphs shall be taxable only in the Contracting State of which the alienator is a resident.
Article l4
INDEPENDENT PERSONAL SERVICES
1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances, when such income may also be taxed in the other Contracting State:
(a) if he has a fixed base regularly available to him in the other Contracting State
for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other
Contracting State; or
(b) if he is present in that other Contracting State for a period or periods
exceeding in the aggregate 183 days within any twelve month period; in that case, only so much of the income as is derived from his activities performed in that other Contracting State during the aforesaid period or periods may be taxed in that other Contracting State.
2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, engineers, lawyers, dentists, architects and accountants.
Article 15
DEPENDENT PERSONAL SERVICES
1. Subject to the provisions of Articles l6, l8, l9, 20 and 21, 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 Contracting 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 Contracting State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
(a) the recipient is present in that other Contracting 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 Contracting State; and
(c) the remuneration is not borne by a permanent establishment or a fixed base
which the employer has in the other Contracting State.
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State.
Article l6
DIRECTORS' FEES
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 Contracting State.
Article 17
ARTISTES AND ATHLETES
1. Notwithstanding the provisions of Articles l4 and l5, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting 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 7, l4 and l5, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by entertainers or athletes who are residents of a Contracting State from the activities exercised in the other Contracting State under a plan of cultural exchange between the Governments of both Contracting States shall be exempt from tax in that other Contracting State.
Article 18
PENSIONS
1. Subject to the provisions of paragraph 2 of Article l9, pensions and other similar remuneration paid to a resident of a Contracting States in consideration of past employment shall be taxed only in that State.
2. Notwithstanding the provisions of paragraph 1, and subject to the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made under a public welfare scheme of the social security system or a special fund of a Contracting State, or of the Government or a local authority thereof in accordance with the law of that State shall be taxable only in that State.
Article 19
GOVERNMENT SERVICE
1. (a) Remuneration, other than pension, paid by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to that Government or that 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 other Contracting State and the
individual is a resident of that other State who:
(i) is a national of that other State; or
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
2. (a) Any pension paid by, or out of funds to which contributions are made by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to the Government or that authority shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if
the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 15, 16, 17 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a local authority thereof.
Article 20
TEACHERS AND RESEARCHERS
An individual who visits a Contracting State at the invitation of that State or of a university, college, school, museum or other cultural institution of that State or under an official program of cultural exchange for a period not exceeding two years solely
for the purpose of teaching, giving lectures or carrying out research at such institution and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned State on his remuneration for such activity.
Article 21
STUDENTS AND TRAINEES
1. Payments which a student, apprentice 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 State solely for the purpose of his education or training, receives for the purpose of his maintenance, education or training, shall not be taxed in that first mentioned State, provided that such payments are made to him from sources outside that State.
2. In respect of grants, scholarships and remuneration not covered by paragraph 1,
a student or trainee described in paragraph 1 shall, in addition, be entitled during his or her education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the Contracting State which he or she is visiting.
Article 22
OTHER INCOME
1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. However, items of income arising in the other Contracting State may also be taxed in that other Contracting State.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal service from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Article 23
METHODS FOR ELIMINATION OF DOUBLE TAXATION
1. In Indonesia, double taxation shall be eliminated as follows:
Where a resident of Indonesia derives income from China, the amount of tax on that income payable in China in accordance with the provisions of this Agreement, may be credited 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. In China, double taxation shall be eliminated as follows:
(a) Where a resident of China derives income from Indonesia the amount of tax
on that income payable in Indonesia in accordance with the provisions of
this Agreement, may be credited against the Chinese tax imposed on that
resident. The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation
laws and regulations of China.
(b) Where the income derived from Indonesia is a dividend paid by a company
which is a resident of Indonesia to a company which is a resident of China
and which owns not less than 10 per cent of the shares of the company
paying the dividend, the credit shall take into account the tax paid to
Indonesia by the company paying the dividend in respect of its income.
Article 24
NON-DISCRIMINATION
1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected. The provisions of this paragraph shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favorably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. The provision of this paragraph 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. Except where the provisions 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.
4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting
State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
5. In this Article the term "taxation" means taxes which are the subject of this Agreement.
Article 25
MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the 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 States 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 this 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 paragraphs 2 and 3. When it seems advisable for reaching agreement, representatives of the competent authorities of the Contracting States may meet together for an oral exchange of opinions.
Article 26
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to this Agreement, in particular for the prevention of evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as
secret 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 relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
(a) to carry out administrative measures at variance with the laws and
administrative practice of that or of the other Contracting State;
(b) to supply information which is not obtainable under the laws or in the normal
course of the administration of that or of the other Contracting State;
(c) to supply information which would disclose any trade, business, industrial,
commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Article 27
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 28
ENTRY INTO FORCE
1. This Agreement shall enter into force on the later of the date on which the respective Governments 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:
i) in respect of tax withheld at source to income derived on or after 1st of
January in the year next following that in which the Agreement enters into
force; and
ii) in respect of other taxes on income, for taxable years beginning on or after 1st of January in the year next following that in which the Agreement
enters into force.
Article 29
TERMINATION
This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give written notice of termination to the other Contracting State through the diplomatic channels. In such event this Agreement shall cease to have effect as respect income derived during the taxable years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given.
In such case, the Agreement shall cease to have effect:
(a) in respect of income tax withheld at source to income derived on or after 1 st
of January in the year next following that in which the notice of termination is given;
(b) in respect of other taxes on income, for taxable years beginning on or after 1
st of January in the year next following that in which the notice of termination is given.
IN WITNESS WHEREOF the undersigned, duly authorized thereto by their respective Governments, have signed this Agreement.
DONE at Jakarta on the 7th day of November, 2001in duplicate in the Indonesian, Chinese and English languages, all texts being equally authentic. In case of any divergence of interpretation, the English text shall prevail.
For the Government of For the Government of
the Republic of Indonesia the People's Republic of China
马来西亚和印度尼西亚的华人与当地民族的关系有不少相同之处，都是海外华人最多的国家。然而，印度尼西亚1945年独立后，几乎没有停止过排华，大大小小的排华骚动层出不穷，1998年5月的排华暴乱更是引起了国际社会的高度关注和严厉谴责。 而马来西亚1957年独立以来，除了1969年的“5·13事件”外，基本没有严重的马、华两族冲突，即使是受亚洲金融危机影响，局势异常动荡之际，也始终没有出现类似印度尼西亚那样激烈的排华暴乱。 为什么马来西亚的民族关系比较和谐，而印度尼西亚当地民族和华人的关系却要紧张得多？除了两国大小悬殊外，到底还有哪些区别，导致两国民族关系的不同表现？马来西亚和印度尼西亚都是伊斯兰教国家，而且，前者还尊伊斯兰教为国教，根据塞缪尔亨廷顿的文明冲突论，不同宗教文明的民族，激烈冲突几乎不可避免，那么，如何解释马来西亚和印度尼西亚民族关系的不同表现？ 一 由于政治和经济地位的不同，马来人对华人的偏见，远远没有印度尼西亚当地民族对华人的偏见那么强烈。 殖民统治时期，英国殖民者为了取得马来封建贵族的合作，曾与马来各邦苏丹订立协定，承认马来人是当地的主人，承认并维护马来人在政治、经济和文教等各方面的特权。马来人
的特权在马来西亚1957年独立后继续得以确认，独立宪法特别规定了马来人的特殊地位和马来统治者的地位，规定马来语为国语，马来人信仰的伊斯兰教为国教。20世纪70年代又颁布《煽动法令》，禁止对上述有关规定进行质询和讨论。2000年马来西亚发生马来人特权风波，时任总理的马哈蒂尔就明确表示，在捍卫马来人的特权上，政府绝不作任何让步。 因此，大多数马来人认为自己是马来西亚当然的主人，比华人有着更优越的法律地位，对于政治地位比自己低的华人较少产生妒恨。 和大多数东南亚国家一样，马来人经济比华人经济落后，这往往成为引发马、华两族矛盾的一个导火索，但由于马来人经济一直得到政府的保护和扶持，因经济不平衡引发的不满没有印度尼西亚那么强烈。 随着马来人政党在政府中地位的加强，历届政府都毫不例外地执行马来人经济优先政策，加上马来西亚经济发展比印度尼西亚顺利，贫富差距没有印度尼西亚悬殊，生活较有保障的马来人在政府强有力的保护下，没有必要直接攻击、抢掠华人。 印度尼西亚的情况则明显不同。第二次世界大战前，统治印度尼西亚的荷兰殖民者实施分而治之的政策，将印度尼西亚的居民按不同等级赋予不同的法律地位，其中，欧洲人居上层，华人处中间，底层的是当地民族。与当地民族采用当地法律和法庭审判不同，华人和欧洲人一样，可采用荷兰法律并在荷兰人的法庭进行民事诉讼和审判。
印度尼西亚简介 印度尼西亚约由17,508个岛屿组成，是全世界最大的群岛国家，疆域横跨亚洲及大洋洲，别称“千岛之国”。经度跨越96°E到140°E，东西长度在5500公里以上，是除中国之外领土最广泛的亚洲国家。典型的热带雨林气候，年平均温度25－27℃，无四季分别。 印度尼西亚人口超过2.38亿人，为世界上人口第四多的国家。虽然人口众多且稠密，印度尼西亚仍保有大量的原野，其生物多样性居世界第二位。国家的天然资源丰富，但贫穷仍相当普遍。 印尼是东盟最大的经济体，农业、工业和服务业均在国民经济中发挥重要作用。农业富产经济作物，棕榈油、橡胶和胡椒产量均居世界第二。工业发展方向是强化外向型制造业。旅游业是印尼非油气行业中的第二大创汇行业，主要旅游点有巴厘岛、婆罗浮屠佛塔、印尼缩影公园、日惹皇宫、多巴湖等。爪哇岛是印尼经济、政治和文化最发达的地区，一些重要的城市和名胜古迹都坐落在这个岛上。 由于岛屿遍布，印度尼西亚有数百个不同民族及语言，其官方语言为印度尼西亚语。英语普及率很高，不过口音很重。另外，华人间大部分使用粤语和闽南语等。其最大的族群为爪哇族，并在政治上居主导地位。国家格言为“Bhinneka Tunggal Ika”（存异求同）。 印尼约87%的人口信奉伊斯兰教，是世界上穆斯林人口最多的国家。6.1%的人口信奉基督教新教，3.6%信奉天主教，其余信奉印度教、佛教和原始拜物教等。 雅加达又名椰城，是印度尼西亚最大的城市和首都，位于爪哇岛的西北海岸，东南亚第一大城市，世界著名的海港。多数居民为爪哇人，少数为华人、华侨、荷兰人。雅加达经济主要以金融居多，占该市生产总值28.7%，并拥有印尼最大的金融和主要工商业机构。市内的最高建筑——独立纪念塔“民族解放纪念碑”，是雅加达的象征。
一带一路影响下的印度尼西亚 印度尼西亚是东南亚最重要的国家，没有之一，无论是国土面积、经济规模还是人口规模都与其他国家拉开了不小的差距。印度尼西亚也扼守了中日韩三国通往中东及西欧的交通要道，油轮来往于波斯湾和东亚必须要经过苏门答腊岛北侧的马六甲海峡或者完全属于印尼的巽他海峡。尽管目前印尼海军实力不足以威胁东北亚三国，但是印尼的潜力和其在东南亚的话语权使得这个国家成为中日韩、美国争相拉拢的对象。此外，东北亚去往澳大利亚也经过印尼海域和空域，而澳洲一直是东北亚重要的铁矿石、煤炭来源地。可以说印尼成为海上丝绸之路第一道关卡，与印尼的关系成为构建海上丝绸之路的重点之一。 除了重要的区位，印尼也是一个重要的市场和经济体，印尼的经济这两年发展很快，甚至被很多人誉为金砖四国之外最有潜力的发展中经济体，世人对他的赞誉超过了墨西哥、土耳其等传统发展中强国（当然，这个世界上发展中强国就没有几个）。印尼的GDP在全球排名16位（2013年），超过荷兰，虽然和墨西哥有一些差距，但是发展势头要强得多。印度尼西亚有人口2.4亿，全球第四，仅次于中印美，加上资源丰富：石油、天然气、铀、煤、镍、锡、铅、铜、金、银、铬、铝土矿、硫和高岭土等。种种条件都决定了印尼在世界格局中扮演了一个重要的角色，并有能力和一些大国在地区事务上展开博弈。 不过印尼依然有着许多难以回避的问题。首先是国内复杂的民族关系，虽然主要的分裂组织在政府打击下势力削弱了不少，加上分裂势力最强的亚齐与政府达成了和平协议，近年来民族动乱相对来说要弱化了不少。最东部的巴布亚地区由于和印尼主流文化差异太大，依然在不停的发生零星的冲突，比如升当地民族的旗帜、武装冲突袭击外来人等现象。在加里曼丹等地也有土著人和外来人的冲突。但是总的来说，这些冲突大多是一种本地人与外地人之间有关于利益分配、风俗习惯的冲突，对于印尼国家的稳定威胁不大，即使是巴布亚这个试图独立的地区，也难以像过去那样造成大规模的动荡（比如东帝汶独立、巴布亚骚乱等）。 华人问题是一个悲伤的话题，不是几句话就能说明的，事关印尼国内的财富分配、国外与中美的关系、少数民族问题等。本文无能力说这一话题，后文也不会细致讨论。总的来说，民族、地区问题目前并不是印尼最大的问题，虽然关系很微妙，但是并不会成为未来几年威胁印尼稳定的最大难题。除了民族，另一个问题与印尼经济结构有关，印尼依然是一个原材料、矿产出口大国，并且这些东西在经济结构中占据了重要地位，与中国、印度不同，印尼依然没有建立起一个完善的工业体系，尽管它有钢铁厂、汽车制造厂、电子装配厂，但是体系不完善不连贯。 而原材料、矿产丰富，更多的是满足国外市场，国内消费有限，使得印尼经济受外界影响非常大，随着中国经济的放缓，印尼的经济也会受到较大的影响。印尼对外贸易中，15%的份额与中国完成，其次是新加坡和日本，都超过了10%。而中日两国经济在未来都不会像前几年那样繁荣，而新加坡更多的是一个转口贸易，其大多数与新加坡的贸易还是需要取决于其他国家的市场消费能力。印尼在短期内是难以建立一个类似于中国、日本、印度那样的工业的体系去消化自身的原材料，主要是因为当前全球工业生产总体来说是过剩的，大国有足够能力去生产各种产品，难以通过产业转移等带动东南亚这样的地区建立工业体系。而对于劳动力密集型工业来说，技术使得机器换人成为很多国家的发展方向，包括中国，另一方面，印尼基础设施较差，与越南、泰国相比，并没有太明显优势，因而面临这些邻国的竞争。苏哈托的工业政策也使得印尼的产业更多的集中在上游和下游工业，中游工业产品（燃油等）非常短缺，高度依赖进口。无形中加大了印尼产业升级的成本。随着人口和经济增长，国内需求使得印尼依赖的资源出口也受到了威胁，尤其是曾经拉动经济的油气出口。印尼已经退出欧佩克，并且成为一个石油净进口国，而印尼本国落后的石油提炼工业也使得印尼成为亚洲最大的燃油进口国。除了经济结构，贫富差距也是印尼的一个老大难问题，这也是过去民族骚乱的一个原因之一。印尼的贫富差距体现在两点：阶层差异、地区差异。前者表现在权
印度尼西亚劳动关系协调和劳动争议处理 一、基本情况 (一)机构设置及其职能 印尼协调劳动关系和处理劳动争议的机构主要有:劳工部门、工会组织、雇主协会和劳动争议处理委员会。 1.劳工部门 劳工部门由国家劳工部,省、区、县劳工局组成。主要承担三项职责:一是就职前的社会服务,包括职业训练和职业介绍等;二是在职期间的社会服务,包括工业关系和工作条件、劳作健康和安全、提高生产、监督工作准则和解决劳动争议;三是停止工作后的社会服务,包括福利保险,如劳作事故保险、死亡津贴、老年津贴及退休、失业津贴等。印尼是以条条领导为主的国家,省、区、县的劳工局负责人均由劳工部任免。 (1)国家劳工部。劳工部下设三个总署、一个总局。一是培训及调派劳工总署,内设总署秘书处、劳工计划及咨询署、劳工培训署、劳工调派及为输导署、非正式劳工及密集劳工培育署、职业训练中心、国际劳工派出中心、国民生产中心。其主要负责就职前的社会服务。二是产业关系及劳动标准总署,内设总署秘书处,工作条件培育署、福利保险和工资培育署、劳作健康及安全准则培育署、劳工保护准则监督培育署、工业关系署、劳作健康及安全服务中心,另外设有劳动争议处理委员会。其主要负责在职期间的社会服务,其中包括劳动关系协调和劳动争议处理。三是侦察总署及其所属的五个区侦察掌司。负责对劳工部门工作人员的监督。四是社会保险总局,内设筹划局、对外合作和法律局、员工局、财政局、公共局、社会关系局、员工训练及教育中心。负责停止工作后的社会服务。 (2)省劳工局。印尼有27个省,每个省都有劳工局。我们考察的西爪哇省劳工局、由5个处组成,即就业安置处、培训处、综合计划处,产业关系处、劳动保护处。劳动关系协调和劳动争议处理的职责由产业关系处承担。产业关系处内设四个职能科,即:在职培训科、劳动争议处理科、工作条件科、工会及雇主协会注册科。另外设省劳动争议处理委员会。 (3)区劳工局。区劳工局一般内设5个机构,即秘书科、就业培训科、劳动保护科、职业介绍科、工作条件与争议处理科。其中,劳动监察的职能由劳动保护科承担。集体协议的审查及劳动争议处理的职能由工作条件与劳动争议处理科承担。跨省的大企业的集体协议的审查工作由国家劳工部产业关系与劳动标准总署负责。
5世界民族62004年第1期 马来西亚、印度尼西亚民族关系比较 廖小健 内容提要马来西亚当地民族和华人的关系比印度尼西亚当地民族和华人的关系和谐得多,其原因主要在于:马来西亚的马来人对华人的偏见不如印度尼西亚当地 民族那么强烈;马来西亚的华人政策比较宽松;马来西亚拥有缓冲民族冲突的政治机 制;马来西亚的政治、经济局势比印度尼西亚稳定。 关键词马来西亚印度尼西亚民族关系 马来西亚和印度尼西亚的华人与当地民族的关系有不少相同之处:两国都是海外华人最多的国家,马来西亚有近600万华人,印度尼西亚有华人700多万;殖民统治时期的/分而治之0政策,均使两国的华人与当地民族在居住地域和从事行业上划分明显,形成隔膜;两国当地民族的经济都比华人经济落后,经济矛盾一直是民族矛盾的焦点;两国当地民族主要信奉伊斯兰教,华人则信奉佛教等其他宗教,同样存在着宗教信仰上的区分。然而,印度尼西亚1945年独立后,几乎没有停止过排华,大大小小的排华骚动层出不穷,1998年5月的/排华暴乱0更是引起了国际社会的高度关注和严厉谴责;而马来西亚1957年独立以来,除了1969年的/5#13事件0外,基本没有严重的马、华两族冲突,即使是受亚洲金融危机影响,局势异常动荡之际,也始终没有出现类似印度尼西亚那样激烈的排华暴乱。2003年10月,任职22年的马来西亚前总理马哈蒂尔交班,国内外舆论一致认为他对马来西亚的最主要贡献之一,就是维护民族和谐与国家稳定。 为什么马来西亚的民族关系比较和谐,而印度尼西亚当地民族和华人的关系却要紧张得多,除了两国大小悬殊外,到底还有哪些区别,导致两国民族关系的不同表现?马来西亚和印度尼西亚都是伊斯兰教国家,而且,前者还尊伊斯兰教为国教,根据塞缪尔#亨廷顿的/文明冲突论0,不同宗教/文明0的民族,激烈冲突几乎不可避免,那么,如何解释马来西亚和印度尼西亚民族关系的不同表现?本文拟通过比较研究的方法,探讨影响两国民族关系的几个重要原因。 一 由于政治和经济地位的不同,马来西亚的马来人对华人的偏见,远远没有印度尼西亚当地民族对华人的偏见那么强烈。 殖民统治时期,英国殖民者为了取得马来封建贵族的合作,曾与马来各邦苏丹订立协定,承认马来人是当地的主人,承认并维护马来人在政治、经济和文教等各方面的特权。马来人的