Russia

AGREEMENT BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDONESIA
AND
THE GOVERNMENT OF THE RUSSIAN FEDERATION

FOR

THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL
EVASION WITH RESPECT TO TAXES ON INCOME

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 one of the Contracting States,
   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 income from the alienation of movable or immovable
   property. 

3. The taxes to which the Agreement
   shall apply are:

   (a)	in the case of the Republic of Indonesia: the income tax imposed under the Undang-undang Pajak Penghasilan 1984 (Law No. 7 of 1983 as amended) (hereinafter referred to as “Indonesian Tax”);
   (b)	in the case of the Russian Federation:
   	(i)	the tax on profits of enterprises and organisations;
   	(ii)	the tax on income of individuals
   	(hereinafter referred to as “Russian Tax”).

4. The Agreement shall also apply
   to
   any identical or substantially similar taxes on income which are
   subsequently imposed after the date of signature of the Agreement in
   addition to, or in place of, those 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. 

Article 3
GENERAL DEFINITIONS

1. For the purposes of this
   Agreement,
   unless the context otherwise requires: 

   (a)	the terms “Contracting State” and “the other Contracting State” mean the Russian Federation (Russia) or the Republic of Indonesia (Indonesia);
   (b)	the term “Russia” means the territory of the Russian Federation as well as its exclusive economic zone and continental shelf, defined in conformity with the UN Convention on the Law of the Sea, 1982;
   (c)	the term “Indonesia” means the territory of the Republic of Indonesia as defined in its laws, and its exclusive economic zone and continental shelf in which the Republic of Indonesia exercises jurisdiction and sovereign rights in accordance with international law;
   (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 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 a resident of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
   (h)	the term “competent authority” means:
   	–	in the case of the Russian Federation — the Ministry of Finance or its authorised representative;
   	–	in the case of Indonesia — the Minister of Finance or his authorised representative;
   (i)	the term “citizen” means any individual possessing the citizenship of a Contracting State.

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 law of that State concerning the taxes to which the Agreement
   applies. 

Article 4
RESIDENT

1. For the purposes of the
   Agreement,
   the term “resident of a Contracting State” means any person who, under
   the laws of that State, is liable to taxation therein by reason of his
   domicile, residence, place of incorporation, 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: 

   (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 does not have 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 of a Contracting State is
   wholly or partly carried on in the other Contracting State. 

2. The term “permanent
   establishment”
   includes especially:

   (a)	a place of management;
   (b)	a branch;
   (c)	an office;
   (d)	a factory;
   (e)	a workshop;
   (f)	a warehouse or premises used as sales outlet;
   (g)	a farm or plantation;
   (h)	a mine, an oil or gas well, a quarry or any other place of extraction or exploration of natural resources, drilling rig or ship used for exploration or exploitation of natural resources.

3. The term “permanent
   establishment”
   likewise encompasses: 

   (a)	a building site or a construction project, or supervisory activities in connection therewith, but only where such site, project or activities continue in one of the Contracting States for a period of more than 3 months;
   (b)	an assembly or installation project which exists for more than 3 months;
   (c)	the furnishing of services, including consultancy services by an enterprise through employees or other personnel engaged by the enterprise for such purpose.

4. Notwithstanding the preceding
   provisions of this Article the term “permanent establishment” shall be
   deemed not to include: 

   (a)	the use of the 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 for 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 any combination of activities mentioned in subparagraphs (a) to (e), provided that the 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; or
   (c)	manufactures or processes in that State for the enterprise goods or merchandise belonging to 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 Contracting State through a broker, general commissioner or any
   other agent of independent status, provided that such persons are
   acting in the ordinary course of their business. 

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. Ships, boats and
   aircraft shall not be regarded as immovable property. 

   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, rights
   known as 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.

3. The provisions of paragraph 1
   shall
   also apply to income derived from the direct use, letting, or use in
   any other form of immovable property. 

4. The provisions of paragraphs 1
   and
   3 shall also apply to the income from immovable property of an
   enterprise and to income from immovable property used for the
   performance of independent personal services.

Article 7
BUSINESS PROFITS

1. The profits of an enterprise of
   a
   Contracting State shall be taxable only in that State unless the
   enterprise carries on business in the other Contracting State through a
   permanent establishment situated therein. If the enterprise carries on
   business as aforesaid, the profits of the enterprise may be taxed in
   the other State but only so much of them as is attributable
   to: 

   (a)	that permanent establishment;
   (b)	sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or
   (c)	other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment.

2. Subject to the provisions of
   paragraph 3, where an enterprise of a Contracting State carries on
   business in the other Contracting State through a permanent
   establishment situated therein, there shall in each Contracting State
   be attributed to that permanent establishment the profits which it
   might be expected to make if it were a distinct and separate enterprise
   engaged in the same or similar activities under the same or similar
   conditions and dealing wholly independently with the enterprise of
   which it is a permanent establishment.

3. In determining the profits of a
   permanent establishment, there shall be allowed as deductions expenses
   which are incurred for the purposes of the business of the permanent
   establishment including executive and general administrative expenses
   so incurred, whether in the State in which the permanent establishment
   is situated or elsewhere. 

   However, no such deduction
   shall be allowed in respect of amounts, if any, paid (otherwise than
   towards reimbursement of actual expenses) by the permanent
   establishment to the head office of 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 money 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
   money lent to the head office of the enterprise or any of its other
   offices.

4. For the purpose of the preceding
   paragraphs, the profits to be attributed to the permanent establishment
   shall be determined by the same method year by year unless there is
   good and sufficient reason to the contrary.

5. Where profits include items of
   income which are dealt with separately in other Articles of this
   Agreement, then the provisions of those Articles shall not be affected
   by the provisions of this Article. 

Article 8
INCOME FROM INTERNATIONAL TRANSPORTATION

1. Income from sources within a
   Contracting State derived by a resident 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 percent thereof. 

2. Income from the operation of
   aircraft in international traffic shall be taxable only in the
   Contracting State of which person operating the aircraft is a resident.

3. The provisions of paragraphs 1
   and
   2 shall also apply to income from the participation in a pool, a joint
   business or an international operating agency. 

Article 9
ADJUSTMENT OF TAXABLE INCOME

Where :

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 recipient is the beneficial owner of the dividends, the tax so
   charged shall not exceed 15 percent of the gross amount of the
   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 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
   provision
   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 12.5 percent of the amount
   of such profits after deducting therefrom income tax and other taxes on
   income imposed thereon in that other State.

6. The rates of tax in paragraph 2
   and
   in paragraph 5 of this Article shall not affect the rate of tax applied
   in any production sharing contracts or any other similar contracts
   relating to [the] oil and gas sector or other mining 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 Russian Federation.

Article 11
INTEREST

1. Interest arising in a
   Contracting
   State and paid to a resident of the other Contracting State may be
   taxed in that other State. 

2. However, such interest may also
   be
   taxed in the Contracting State in which it arises and according to the
   laws of that State, but if the recipient is the beneficial owner of the
   interest the tax so charged shall not exceed 15 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 or the Central Bank, 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 by the taxation law of the
   State 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 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 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 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 State. 

2. However, if the recipient is the
   beneficial owner of such royalties the tax so charged in the
   Contracting State in which they arise and according to the laws of that
   State shall not exceed 15 percent of the gross amount of the
   royalties. 

3. The term “royalties” in this
   Article means payments, whether periodical or not, and however
   described, 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, trade mark or other like property or right; or
   (b)	the use of, or the right to use, any industrial, commercial or scientific equipment; or
   (c)	the supply of scientific, technical, industrial or commercial knowledge or information; or
   (d)	the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the initial application of, any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in subparagraph (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 tapes 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 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 political
   subdivision, a local authority, or a resident of that State. Where,
   however, the person paying the royalties, whether he is a resident of a
   Contracting State or not, has in a Contracting State a permanent
   establishment or a fixed base in connection with which the liability to
   pay the royalties was incurred, and such royalties are borne by such
   permanent establishment or fixed base, then such royalties shall be
   deemed to arise in the State in which the permanent establishment or
   fixed base is situated. 

6. Where, by reason of a special
   relationship between the payer and the beneficial owner or between both
   of them and some other person, the amount of the royalties, having
   regard to the use, right or information for which they are paid,
   exceeds the amount which would have been agreed upon by the payer and
   the beneficial owner in the absence of such relationship, the
   provisions of this Article shall apply only to the 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 13
INCOME FROM ALIENATION OF PROPERTY

1. Income 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. Income from the alienation of
   movable property forming part of the business property of a permanent
   establishment which an enterprise of a Contracting State has in the
   other Contracting State or of movable property pertaining to a fixed
   base available to a resident of a Contracting State in the other
   Contracting State for the purpose of performing independent personal
   services, including such gains from the alienation of such a permanent
   establishment (alone or with the whole enterprise) or of such fixed
   base, may be taxed in that other State. The term “movable property”
   means property which is recognised as such by the legislation of the
   Contracting State where such property is located. 

3. Income 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 14
INCOME FROM 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 performed in the other
   Contracting State 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, lawyers, engineers, architects, dentists and
   accountants. 

Article 15
EMPLOYMENT INCOME

1. Subject to the provisions of
   Articles 16, 17, 18 and 19, salaries, wages and other similar
   remuneration derived by a resident of a Contracting State in respect of
   an employment shall be taxable only in that State unless the employment
   is exercised in the other Contracting State. If the employment is so
   exercised, such remuneration as is derived therefrom may be taxed in
   that other State. 

2. Notwithstanding the provisions
   of
   paragraph 1, remuneration derived by a resident of a Contracting State
   in respect of an employment exercised in the other Contracting State
   shall be taxable only in the first-mentioned State if:

   (a)	the recipient is present in that other State for a period or periods not exceeding in the aggregate 90 days within any calendar year concerned; and
   (b)	the remuneration is paid by, or on behalf of, an employer who is not a resident of that other State; and
   (c)	the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

3. Notwithstanding the preceding
   provisions of this Article remuneration derived in respect of an
   employment exercised aboard a ship or aircraft operated in
   international traffic shall be taxable only in the Contracting State of
   which the operator is a resident.

Article 16
DIRECTORS’ FEES

1. Directors’ fees and other
   similar
   payments derived by a resident of a Contracting State in his capacity
   as a member of the board of directors or any other similar organ of a
   company which is a resident of the other Contracting State may be taxed
   in that other State. 

2. The remuneration which a person
   to
   whom paragraph 1 applies derives 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 15.

Article 17
PENSIONS

Article 18
INCOME FROM GOVERNMENT SERVICE

Article 19
INCOME OF PROFESSORS, TEACHERS, RESEARCHERS, STUDENTS AND BUSINESS
APPRENTICES

1. 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 programme of scientific, research or cultural
   exchange for a period not exceeding two years primarily 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, provided
   that such remuneration is derived by him from the other Contracting
   State.

2. 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
   the other Contracting State.

Article 20
OTHER INCOME

Article 21
METHOD OF ELIMINATION OF DOUBLE TAXATION

Article 22
NON-DISCRIMINATION

1. Citizens 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
   citizens 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 the enterprises of that other
   State carrying on the same activities.

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

4. The provisions of this Agreement
   shall not be construed to restrict in any manner any exclusion,
   exemption, deduction, credit, or other allowance now or hereafter
   accorded by the laws of a Contracting State in the determination of the
   tax imposed by that State.

5. In this Article the term
   “taxation”
   means taxes which are the subject of this Agreement.

Article 23
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 23, to that of the Contracting
   State of which he is a citizen. The case must be presented within two
   years from the first notification of the action resulting in taxation
   not in accordance with the provisions of the Agreement.

2. The competent authority shall
   endeavour, if the objection appears to it to be justified and if it is
   not itself able to arrive at a satisfactory solution, to resolve the
   case by mutual agreement with the competent authority of the other
   Contracting State, with a view to the avoidance of taxation which is
   not in accordance with this Agreement.

3. The competent authorities of the
   Contracting States shall endeavour to resolve by mutual agreement any
   difficulties or doubts arising as to the interpretation or application
   of the Agreement. They may also consult together for the elimination of
   double taxation in cases not provided for in the Agreement.

4. The competent authorities of the
   Contracting States may communicate with each other directly for the
   purpose of reaching an agreement in the sense of the preceding
   paragraphs. The competent authorities, through consultations, shall
   develop appropriate bilateral procedures, conditions, methods and
   techniques for the implementation of the mutual agreement procedure
   provided for in this Article.

Article 24
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 the Agreement, in
   particular for the prevention of fraud or evasion of such taxes. The
   exchange of information is not restricted by Article 1. Any information
   received by a Contracting State shall be treated as secret in the same
   manner as information obtained under the domestic laws of that State.
   However, if the information is originally regarded as secret in the
   transmitting State it shall be disclosed only to persons or authorities
   (including courts and administrative bodies) involved in the assessment
   or collection of, the enforcement or prosecution in respect of, or the
   determination of appeals in relation to, the taxes which are the
   subject of the Agreement. Such persons or authorities shall use the
   information only for such purposes but may disclose the information in
   public court proceedings or in judicial decisions.

2. In no case shall the provisions
   of
   paragraph 1 be construed so as to impose on a Contracting State the
   obligation:

   (a)	to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
   (b)	to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
   (c)	to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to State policy.

Article 25
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR ESTABLISHMENTS

Article 26
LIMITATION OF BENEFITS

Article 27
ENTRY INTO FORCE

1. This Agreement shall enter into
   force on the later of the dates on which the respective Governments
   notify each other in writing that the formalities required by the
   legislation of their respective States have been complied with.

2. The provisions of 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 following that in which the Agreement enters into force; and
   (b)	in respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following that in which the Agreement enters into force.

Article 28
TERMINATION

This Agreement shall remain in force
until terminated by a Contracting State. Either of [the] Contracting
States 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 years from
the year in which the Agreement enters into force.

In such case, the Agreement shall
cease
to have effect: