{"id":372,"date":"2025-09-30T09:03:42","date_gmt":"2025-09-30T09:03:42","guid":{"rendered":"https:\/\/whimsical-pyramid.localsite.io\/?p=372"},"modified":"2025-09-30T09:03:42","modified_gmt":"2025-09-30T09:03:42","slug":"hong-kong","status":"publish","type":"post","link":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/","title":{"rendered":"Hong Kong"},"content":{"rendered":"
\n
AGREEMENT BETWEEN
\n THE GOVERNMENT OF THE REPUBLIC OF INDONESIA
\n AND
\n THE GOVERNMENT OF THE HONG KONG
\n SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE\u2019S REPUBLIC OF CHINA<\/p>\n

FOR
\n THE AVOIDANCE OF DOUBLE TAXATION  AND THE PREVENTION OF
\n FISCAL EVASION WITH RESPECT TO TAXES ON INCOME<\/strong><\/p>\n

 <\/p><\/div>\n

The Government of the Republic of Indonesia and the
\n Government of the Hong Kong Special Administrative Region of the People\u2019s Republic of China;<\/p>\n

Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal
\n evasion with respect to taxes on income;<\/p>\n

Have agreed as follows:
\n  <\/p>\n

CHAPTER I

\n SCOPE OF THE AGREEMENT<\/p>\n

Article 1
\n PERSONS COVERED<\/div>\n

 <\/p>\n

This Agreement shall apply to persons who are
\n residents of one or both of the Contracting Parties.<\/p>\n

 <\/p>\n

Article 2
\n TAXES COVERED<\/div>\n

 <\/p>\n\n\n\n\n\n
1.<\/td>\nThis Agreement shall apply to taxes on income imposed on behalf of a
\n Contracting Party or of its political subdivisions or local authorities, irrespective of the manner
\n in which they are levied.<\/td>\n<\/tr>\n
2.<\/td>\nThere shall be regarded as taxes on income all taxes imposed on total
\n income, or on elements of income, including taxes on gains from the alienation of movable or
\n immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as
\n taxes on capital appreciation.<\/td>\n<\/tr>\n
3.<\/td>\nThe existing taxes to which this Agreement shall apply are:<\/p>\n\n\n\n
(a)\n <\/td>\nin the case of the Hong Kong Special Administrative Region,<\/p>\n\n\n\n\n\n\n\n\n
(i)<\/td>\n profits tax;<\/td>\n<\/tr>\n
(ii)<\/td>\nsalaries tax; and<\/td>\n<\/tr>\n
(iii)<\/td>\nproperty tax;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

whether or not charged under personal assessment;<\/td>\n<\/tr>\n

(b)\n <\/td>\nin the case of the Republic of Indonesia, the income tax.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
4.<\/td>\nThis Agreement shall apply also to any identical or substantially similar
\n taxes that are imposed after the date of signature of this Agreement in addition to, or in place of,
\n the existing taxes, as well as any other taxes falling within paragraphs 1 and 2 of this Article
\n which a Contracting Party may impose in future.
\n The competent authorities of the Contracting Parties shall notify each other of any significant
\n changes that have been made in their respective taxation laws.<\/td>\n<\/tr>\n
5.<\/td>\nThe existing taxes, together with the taxes imposed after the signature of
\n this Agreement, are hereinafter referred to as “Hong Kong Special Administrative Region tax” or
\n “Indonesian tax”, as the context requires.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

  
\n  <\/p>\n

CHAPTER II

\n DEFINITIONS<\/p>\n

Article 3
\n GENERAL DEFINITIONS<\/div>\n

 <\/p>\n\n\n\n
1.<\/td>\nFor the purposes of this Agreement, unless the context otherwise requires:<\/p>\n\n\n\n
(a)\n <\/td>\n\n\n\n\n\n\n\n
(i)<\/td>\nthe term “Hong Kong Special Administrative Region” means
\n any territory where the tax laws of the Hong Kong Special Administrative Region
\n apply;<\/td>\n<\/tr>\n
(ii)<\/td>\nthe term “Indonesia” comprises the territory of the
\n Republic of Indonesia as defined in its laws, and parts of the continental shelf,
\n exclusive economic zone and adjacent seas over which the Republic of Indonesia has
\n sovereignty, sovereign rights or jurisdiction in accordance with the United Nations
\n Convention on the Law of the Sea 1982;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
(b)\n <\/td>\nthe term “company” means any body corporate or any entity that is
\n treated as a body corporate for tax purposes;<\/td>\n<\/tr>\n
(c)\n <\/td>\nthe term “competent authority” means:<\/p>\n\n\n\n\n\n\n\n\n
(i)<\/td>\nin the case of the Hong Kong Special Administrative
\n Region, the Commissioner of Inland Revenue or his authorized representative;<\/td>\n<\/tr>\n
(ii)<\/td>\nin the case of Indonesia, the Minister of Finance or his
\n authorized representative;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
(d)\n <\/td>\nthe term “Contracting Party” or “Party” means the Hong Kong
\n Special Administrative Region or Indonesia, as the context requires;<\/td>\n<\/tr>\n
(e)\n <\/td>\nthe terms “enterprise of a Contracting Party” and “enterprise of
\n the other Contracting Party” mean respectively an enterprise carried on by a resident of a
\n Contracting Party and an enterprise carried on by a resident of the other Contracting Party;\n <\/td>\n<\/tr>\n
(f)\n <\/td>\nthe term “international traffic” means any transport by a ship or
\n aircraft operated by an enterprise of a Contracting Party except when the ship or aircraft
\n is operated solely between places in the other Contracting Party;<\/td>\n<\/tr>\n
(g)\n <\/td>\nthe term “national”, in relation to Indonesia means:<\/p>\n\n\n\n\n\n\n\n\n
(i)<\/td>\nany individual possessing the nationality of Indonesia;
\n and<\/td>\n<\/tr>\n
(ii)<\/td>\nany legal person, partnership or association deriving its
\n status as such from the laws in force in Indonesia;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
(h)\n <\/td>\nthe term “person” includes an individual, a company, a partnership
\n and any other body of persons;<\/td>\n<\/tr>\n
(i)\n <\/td>\nthe term “tax” means the Hong Kong Special Administrative Region
\n tax or Indonesian tax, as the context requires.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
2.<\/td>\nIn this Agreement, the terms “Hong Kong Special Administrative Region tax”
\n and “Indonesian tax” do not include any penalty or interest imposed under the laws of either
\n Contracting Party relating to the taxes to which this Agreement applies by virtue of Article 2.<\/td>\n<\/tr>\n
3.<\/td>\nAs regards the application of this Agreement at any time by a Contracting
\n Party, any term not defined therein shall, unless the context otherwise requires, have the meaning
\n that it has at that time under the law of that Party for the purposes of the taxes to which this
\n Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning
\n given to the term under other laws of that Party.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 4
\n RESIDENT<\/div>\n

 <\/p>\n\n\n\n
1.<\/td>\nFor the purposes of this Agreement, the term “resident of a Contracting
\n Party” means:<\/p>\n\n\n\n
(a)\n <\/td>\nin the case of the Hong Kong Special Administrative Region,<\/p>\n\n\n\n\n\n\n\n\n\n
(i)<\/td>\nany individual who ordinarily resides in the Hong Kong
\n Special Administrative Region;<\/td>\n<\/tr>\n
(ii)<\/td>\nany individual who stays in the Hong Kong Special
\n Administrative Region for more than 180 days during a year of assessment or for more
\n than 300 days in two consecutive years of assessment one of which is the relevant
\n year of assessment;<\/td>\n<\/tr>\n
(iii)<\/td>\na company incorporated in the Hong Kong Special
\n Administrative Region or, if incorporated outside the Hong Kong Special
\n Administrative Region, being normally managed or controlled in the Hong Kong Special
\n Administrative Region;<\/td>\n<\/tr>\n
(iv)<\/td>\nany other person constituted under the laws of the Hong
\n Kong Special Administrative Region or, if constituted outside the Hong Kong Special
\n Administrative Region, being normally managed or controlled in the Hong Kong Special
\n Administrative Region;<\/td>\n<\/tr>\n
(v)<\/td>\nthe Government of the Hong Kong Special Administrative
\n Region;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
(b)\n <\/td>\nin the case of Indonesia, any person who, under the laws of
\n Indonesia, is liable to tax therein by reason of his domicile, residence, place of
\n management, place of registration, or any other criterion of a similar nature, and also
\n includes the Government of that Party and any political subdivision or local authority or
\n statutory body thereof. This term, however, does not include any person who is liable to tax
\n in Indonesia in respect only of income from sources in Indonesia.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
2.<\/td>\nWhere by reason of the provisions of paragraph 1, an individual is a
\n resident of both Contracting Parties, then his status shall be determined as follows:<\/p>\n\n\n\n\n\n\n\n
(a)\n <\/td>\nhe shall be deemed to be a resident only of the Party in which he
\n has a permanent home available to him; if he has a permanent home available to him in both
\n Parties, he shall be deemed to be a resident only of the Party with which his personal and
\n economic relations are closer (“centre of vital interests”);<\/td>\n<\/tr>\n
(b)\n <\/td>\nif the Party in which he has his centre of vital interests cannot
\n be determined, or if he has not a permanent home available to him in either Party, he shall
\n be deemed to be a resident only of the Party in which he has an habitual abode;<\/td>\n<\/tr>\n
(c)\n <\/td>\nif he has an habitual abode in both Parties or in neither of them,
\n he shall be deemed to be a resident only of the Party in which he has the right of abode (in
\n the case of the Hong Kong Special Administrative Region) or of which he is a national (in
\n the case of Indonesia);<\/td>\n<\/tr>\n
(d)\n <\/td>\nif he has the right of abode in the Hong Kong Special
\n Administrative Region and is also a national of Indonesia, or if he does not have the right
\n of abode in the Hong Kong Special Administrative Region nor is he a national of Indonesia,
\n the competent authorities of the Contracting Parties shall settle the question by mutual
\n agreement.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
3.<\/td>\nWhere by reason of the provisions of paragraph 1, a person other than an
\n individual is a resident of both Contracting Parties, then it shall be deemed to be a resident only
\n of the Party in which its place of effective management is situated.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 5
\n PERMANENT ESTABLISHMENT<\/div>\n

 <\/p>\n\n\n\n\n
1.<\/td>\nFor the purposes of this Agreement, the term “permanent establishment”
\n means a fixed place of business through which the business of an enterprise is wholly or partly
\n carried on.<\/td>\n<\/tr>\n
2.<\/td>\nThe term “permanent establishment” includes especially:<\/p>\n\n\n\n\n\n\n\n\n\n\n
(a)\n <\/td>\na place of management;<\/td>\n<\/tr>\n
(b)\n <\/td>\na branch;<\/td>\n<\/tr>\n
(c)\n <\/td>\nan office;<\/td>\n<\/tr>\n
(d)\n <\/td>\na factory;<\/td>\n<\/tr>\n
(e)\n <\/td>\na workshop;<\/td>\n<\/tr>\n
(f)\n <\/td>\na farm or plantation;and<\/td>\n<\/tr>\n
(g)\n <\/td>\na mine, an oil or gas well, a quarry or any other place of
\n extraction of natural resources.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
3.<\/td>\nThe term “permanent establishment” also encompasses:<\/p>\n\n\n\n\n\n\n
(a)\n <\/td>\na building site or a construction or assembly or installation
\n project or supervisory activities in connection therewith, but only if such site, project or
\n activities last for a period of more than 183 days;<\/td>\n<\/tr>\n
(b)\n <\/td>\nthe furnishing of services, including consultancy services, by an
\n enterprise through employees or other personnel engaged by the enterprise for such purpose,
\n but only if activities of that nature continue (for the same or a connected project) within
\n a Contracting Party for a period or periods aggregating more than 183 days within any
\n twelve-month period;<\/td>\n<\/tr>\n
(c)\n <\/td>\na drilling rig or working ship used for exploration or
\n exploitation of natural resources which is present or operating for more than 183 days.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
4.<\/td>\nNotwithstanding the preceding provisions of this Article, the term
\n “permanent establishment” shall be deemed not to include:<\/p>\n\n\n\n\n\n\n\n\n\n
(a)\n <\/td>\nthe use of facilities solely for the purpose of storage or display
\n of goods or merchandise belonging to the enterprise;<\/td>\n<\/tr>\n
(b)\n <\/td>\nthe maintenance of a stock of goods or merchandise belonging to
\n the enterprise solely for the purpose of storage or display;<\/td>\n<\/tr>\n
(c)\n <\/td>\nthe maintenance of a stock of goods or merchandise belonging to
\n the enterprise solely for the purpose of processing by another enterprise;<\/td>\n<\/tr>\n
(d)\n <\/td>\nthe maintenance of a fixed place of business solely for the
\n purpose of purchasing goods or merchandise, or of collecting information, for the
\n enterprise;<\/td>\n<\/tr>\n
(e)\n <\/td>\nthe maintenance of a fixed place of business solely for the
\n purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary
\n character;<\/td>\n<\/tr>\n
(f)\n <\/td>\nthe maintenance of a fixed place of business solely for any
\n combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall
\n activity of the fixed place of business resulting from this combination is of a preparatory
\n or auxiliary character.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
5.<\/td>\nNotwithstanding the provisions of paragraphs 1 and 2, where a person –
\n other than an agent of an independent status to whom paragraph 6 applies – is acting in a
\n Contracting Party on behalf of an enterprise of the other Contracting Party, that enterprise shall
\n be deemed to have a permanent establishment in the first-mentioned Contracting Party in respect of
\n any activities which that person undertakes for the enterprise, if such a person:<\/p>\n\n\n\n\n\n\n
(a)\n <\/td>\nhas, and habitually exercises,in the first-mentioned Contracting
\n Party an authority to conclude contracts in the name of the enterprise, unless the
\n activities of such person are limited to those mentioned in paragraph 4 which, if exercised
\n through a fixed place of business, would not make this fixed place of business a permanent
\n establishment under the provisions of that paragraph, or<\/td>\n<\/tr>\n
(b)\n <\/td>\nhas no such authority, but habitually maintains in the
\n first-mentioned Party a stock of goods or merchandise from which he regularly delivers goods
\n or merchandise on behalf of the enterprise.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
6.<\/td>\nAn enterprise of a Contracting Party shall not be deemed to have a
\n permanent establishment in the other Contracting Party merely because it carries on business in that
\n other Contracting Party through a broker, general commission agent or any other agent of an
\n independent status, provided that such persons are acting in the ordinary course of their business.
\n However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that
\n enterprise, and conditions are made or imposed between that enterprise and the agent in their
\n commercial and financial relations which differ from those which would have been made between
\n independent enterprises, he will not be considered an agent of an independent status within the
\n meaning of this paragraph.<\/td>\n<\/tr>\n
7.<\/td>\nThe fact that a company which is a resident of a Contracting Party
\n controls or is controlled by a company which is a resident of the other Contracting Party, or which
\n carries on business in that other Party (whether through a permanent establishment or otherwise),
\n shall not of itself constitute either company a permanent establishment of the other.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 
\n  <\/p>\n

CHAPTER III

\n TAXATION OF INCOME<\/p>\n

Article 6
\n INCOME FROM IMMOVABLE PROPERTY<\/div>\n

 <\/p>\n\n\n\n\n\n\n
1.<\/td>\nIncome derived by a resident of a Contracting Party from immovable
\n property (including income from agriculture or forestry) situated in the other Contracting Party may
\n be taxed in that other Party.<\/td>\n<\/tr>\n
2.<\/td>\nThe term “immovable property” shall have the meaning which it has under
\n the law of the Contracting Party in which the property in question is situated. The term shall in
\n any case include property accessory to immovable property, livestock and equipment used in
\n agriculture and forestry, rights to which the provisions of general law respecting landed property
\n apply, usufruct of immovable property and rights to variable or fixed payments as consideration for
\n the working of, or the right to work, mineral deposits, quarries, sources and other natural
\n resources; ships, boats and aircraft shall not be regarded as immovable property.<\/td>\n<\/tr>\n
3.<\/td>\nThe provisions of paragraph 1 shall apply to income derived from the
\n direct use, letting, or use in any other form of immovable property.<\/td>\n<\/tr>\n
4.<\/td>\nThe provisions of paragraphs 1 and 3 shall also apply to the income from
\n immovable property of an enterprise and to income from immovable property used for the performance
\n of independent personal services.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 7
\n BUSINESS PROFITS<\/div>\n

 <\/p>\n\n\n\n
1.<\/td>\nThe profits of an enterprise of a Contracting Party shall be taxable only
\n in that Party unless the enterprise carries on business in the other Contracting Party through a
\n permanent establishment situated therein. If the enterprise carries on business as aforesaid, the
\n profits of the enterprise may be taxed in the other Party, but only so much of them as is
\n attributable to:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
(a)\n <\/td>\nthat permanent establishment;<\/td>\n<\/tr>\n
(b)\n <\/td>\nsales in that other Party of goods or merchandise of the same or
\n similar kind as those sold through that permanent establishment; or<\/td>\n<\/tr>\n
(c)\n <\/td>\nother business activities carried on in that other Party of the
\n same or similar kind as those effected through that permanent establishment, <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

provided that (b) or (c) shall not apply where an enterprise is able to demonstrate that the sales
\n or business activities were carried out for reasons other than obtaining benefits under this
\n Agreement.<\/td>\n<\/tr>\n

2.<\/td>\nSubject to the provisions of paragraph 3, where an enterprise of a
\n Contracting Party carries on business in the other Contracting Party through a permanent
\n establishment situated therein, there shall in each Contracting Party be attributed to that
\n permanent establishment the profits which it might be expected to make if it were a distinct and
\n separate enterprise engaged in the same or similar activities under the same or similar conditions
\n and dealing wholly independently with the enterprise of which it is a permanent establishment.<\/td>\n<\/tr>\n
3.<\/td>\nIn determining the profits of a permanent establishment, there shall be
\n allowed as deductions expenses which are incurred for the purposes of the business of the permanent
\n establishment, including executive and general administrative expenses so incurred, whether in the
\n Party in which the permanent establishment is situated or elsewhere. However, no such deduction
\n shall be allowed in respect of amounts, if any, paid (other than towards reimbursement of actual
\n expenses) by the permanent establishment to the head office of the enterprise or any of its other
\n offices, by way of royalties, fees or other similar payments in return for the use of patents or
\n other rights, or by way of commission, for specific services performed or for management, or, except
\n in the case of a banking enterprise, by way of interest on money lent to the permanent
\n establishment. Likewise, no account shall be taken, in the determination of the profits of a
\n permanent establishment, for amounts charged, (otherwise than towards reimbursement of actual
\n expenses), by the permanent establishment to the head office of the enterprise or any of its other
\n offices, by way of royalties, fees or other similar payments in return for the use of patents or
\n other rights, or by way of commission for specific services performed or for management, or, except
\n in the case of banking enterprise, by way of interest on money lent to the head office of the
\n enterprise or any of its other offices.<\/td>\n<\/tr>\n
4.<\/td>\nInsofar as it has been customary in a Contracting Party to determine the
\n profits to be attributed to a permanent establishment on the basis of an apportionment of the total
\n profits of the enterprise to its various parts, or on the basis of such other method as may be
\n prescribed by the laws of that Party, nothing in paragraph 2 shall preclude that Contracting Party
\n from determining the profits to be taxed by such apportionment or other method; the method adopted
\n shall, however, be such that the result shall be in accordance with the principles contained in this
\n Article.<\/td>\n<\/tr>\n
5.<\/td>\nNo profits shall be attributed to a permanent establishment by reason of
\n the mere purchase by that permanent establishment of goods or merchandise for the enterprise.<\/td>\n<\/tr>\n
6.<\/td>\nFor the purposes of the preceding paragraphs, the profits to be attributed
\n to the permanent establishment shall be determined by the same method year by year unless there is
\n good and sufficient reason to the contrary.<\/td>\n<\/tr>\n
7.<\/td>\nWhere profits include items of income which are dealt with separately in
\n other Articles of this Agreement, then the provisions of those Articles shall not be affected by the
\n provisions of this Article.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 8
\n SHIPPING AND AIR TRANSPORT<\/div>\n

 <\/p>\n\n\n\n\n\n\n
1.<\/td>\nProfits of an enterprise of a Contracting Party from the operation of
\n aircraft in international traffic shall be taxable only in that Party.<\/td>\n<\/tr>\n
2.<\/td>\nProfits of an enterprise of a Contracting Party derived in the other
\n Contracting Party from the operation of ships in international traffic may be taxed in the other
\n Contracting Party but the tax so charged shall be reduced by an amount equal to 50 per cent thereof.\n <\/td>\n<\/tr>\n
3.<\/td>\nThe provisions of paragraphs 1 and 2 shall also apply to profits from the
\n participation in a pool, a joint business or an international operating agency.<\/td>\n<\/tr>\n
4.<\/td>\nFor the purposes of this Article, profits from the operation of ships or
\n aircraft in international traffic shall include in particular:<\/p>\n\n\n\n
(a)\n <\/td>\nrevenues and gross receipts from the operation of ships or
\n aircraft for the transport of persons, livestock, goods, mail or merchandise in
\n international traffic including:<\/p>\n\n\n\n\n\n\n
(i)<\/td>\nincome derived from the lease of ships or aircraft on a
\n bareboat charter basis where such lease is incidental to the operation of ships or
\n aircraft in international traffic;<\/td>\n<\/tr>\n
(ii)<\/td>\nincome derived from the sale of tickets and the provision
\n of services connected with such transport whether for the enterprise itself or for
\n any other enterprise, provided that in the case of provision of services, such
\n provision is incidental to the operation of ships and aircraft in international
\n traffic;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
(b)\n <\/td>\ninterest on funds directly connected with the operation of ships
\n or aircraft in international traffic;<\/td>\n<\/tr>\n
(c)\n <\/td>\nprofits from the lease of containers by the enterprise, when such
\n lease is incidental to the operation of ships or aircraft in international traffic.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 9
\n ASSOCIATED ENTERPRISES<\/div>\n

 <\/p>\n\n\n\n
1.<\/td>\nWhere:<\/p>\n\n\n\n\n\n
(a)\n <\/td>\nan enterprise of a Contracting Party participates directly or
\n indirectly in the management, control or capital of an enterprise of the other Contracting
\n Party, or<\/td>\n<\/tr>\n
(b)\n <\/td>\nthe same persons participate directly or indirectly in the
\n management, control or capital of an enterprise of a Contracting Party and an enterprise of
\n the other Contracting Party, <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

and in either case conditions are made or imposed between the two enterprises in their commercial or
\n financial relations which differ from those which would be made between independent enterprises,
\n then any profits which would, but for those conditions, have accrued to one of the enterprises, but,
\n by reason of those conditions, have not so accrued, may be included in the profits of that
\n enterprise and taxed accordingly.<\/td>\n<\/tr>\n

2.<\/td>\nWhere a Contracting Party includes in the profits of an enterprise of that
\n Party – and taxes accordingly – profits on which an enterprise of the other Contracting Party has
\n been charged to tax in that other Party and the profits so included are profits which would have
\n accrued to the enterprise of the first-mentioned Party if the conditions made between the two
\n enterprises had been those which would have been made between independent enterprises, then that
\n other Party shall make an appropriate adjustment to the amount of the tax charged therein on those
\n profits. In determining such adjustment, due regard shall be had to the other provisions of this
\n Agreement and the competent authorities of the Contracting Parties shall if necessary consult each
\n other.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 10
\n DIVIDENDS<\/div>\n

 <\/p>\n\n\n\n\n
1.<\/td>\nDividends paid by a company which is a resident of a Contracting Party to
\n a resident of the other Contracting Party may be taxed in that other Party.<\/td>\n<\/tr>\n
2.<\/td>\nHowever, such dividends may also be taxed in the Contracting Party of
\n which the company paying the dividends is a resident and according to the laws of that Party, but if
\n the beneficial owner of the dividends is a resident of the other Contracting Party, the tax so
\n charged shall not exceed:<\/p>\n\n\n\n\n\n\n\n\n\n
(a)\n <\/td>\n5 per cent of the gross amount of the dividends if the beneficial
\n owner is a company (other than a partnership) which holds directly at least 25 per cent of
\n the capital of the company paying the dividends;<\/td>\n<\/tr>\n
(b)\n <\/td>\n10 per cent of the gross amount of the dividends in all other
\n cases.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The competent authorities of the Contracting Parties shall by mutual agreement settle the mode of
\n application of these limitations.
\n This paragraph shall not affect the taxation of the company in respect of the profits out of which
\n the dividends are paid.<\/td>\n<\/tr>\n

3.<\/td>\nThe term “dividends” as used in this Article means income from shares or
\n other rights, not being debt-claims, participating in profits, as well as income from other
\n corporate rights which is subjected to the same taxation treatment as income from shares by the laws
\n of the Party of which the company making the distribution is a resident.<\/td>\n<\/tr>\n
4.<\/td>\nThe provisions of paragraphs 1 and 2 shall not apply if the beneficial
\n owner of the dividends, being a resident of a Contracting Party, carries on business in the other
\n Contracting Party of which the company paying the dividends is a resident, through a permanent
\n establishment situated therein, or performs in that other Party independent personal services from a
\n fixed base situated therein, and the holding in respect of which the dividends are paid is
\n effectively connected with such permanent establishment or fixed base. In such case, the provisions
\n of Article 7 or Article 14, as the case may be, shall apply.<\/td>\n<\/tr>\n
5.<\/td>\nNotwithstanding any other provisions of this Agreement where a company
\n which is a resident of a Contracting Party has a permanent establishment in the other Contracting
\n Party, the profits of the permanent establishment may be subjected to an additional tax in that
\n other Party in accordance with its law, but the additional tax so charged shall not exceed 5 per
\n cent of the amount of such profits after deducting therefrom income tax and other taxes on income
\n imposed thereon in that other Party.<\/td>\n<\/tr>\n
6.<\/td>\nWhere a company which is a resident of a Contracting Party derives profits
\n or income from the other Contracting Party, that other Party may not impose any tax on the dividends
\n paid by the company, except insofar as such dividends are paid to a resident of that other Party or
\n insofar as the holding in respect of which the dividends are paid is effectively connected with a
\n permanent establishment or a fixed base situated in that other Party, nor subject the company\u2019s
\n undistributed profits to a tax on the company\u2019s undistributed profits, even if the dividends paid or
\n the undistributed profits consist wholly or partly of profits or income arising in such other Party.\n <\/td>\n<\/tr>\n
7.<\/td>\nThe provisions of this Article shall not apply if it was the main purpose
\n or one of the main purposes of any person concerned with the creation or assignment of the shares or
\n other rights in respect of which the dividend is paid to take advantage of this Article by means of
\n that creation or assignment.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 11
\n INTEREST<\/div>\n

 <\/p>\n\n\n\n\n\n
1.<\/td>\nInterest arising in a Contracting Party and paid to a resident of the
\n other Contracting Party may be taxed in that other Party.<\/td>\n<\/tr>\n
2.<\/td>\nHowever, such interest may also be taxed in the Contracting Party in which
\n it arises and according to the laws of that Party, but if the beneficial owner of the interest is a
\n resident of the other Contracting Party, the tax so charged shall not exceed 10 per cent of the
\n gross amount of the interest. The competent authorities of the Contracting Parties shall by mutual
\n agreement settle the mode of application of these limitations.<\/td>\n<\/tr>\n
3.<\/td>\nNotwithstanding the provisions of paragraph 2 of this Article, interest
\n arising in a Contracting Party is exempt from tax in that Party, if it is paid:<\/p>\n\n\n\n
(a)\n <\/td>\nin the case of the Hong Kong Special Administrative Region:<\/p>\n\n\n\n\n\n\n
(i)<\/td>\nto the Government of the Hong Kong Special Administrative
\n Region;<\/td>\n<\/tr>\n
(ii)<\/td>\nto the Hong Kong Monetary Authority;<\/td>\n<\/tr>\n
(iii)<\/td>\nto a statutory body, institution, or financial
\n establishment appointed by the Government of the Hong Kong Special Administrative
\n Region and mutually agreed upon by the competent authorities of the two Contracting
\n Parties;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
(b)\n <\/td>\nin the case of Indonesia:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
(i)<\/td>\nto the Government of the Republic of Indonesia;<\/td>\n<\/tr>\n
(ii)<\/td>\nto Bank Indonesia (the Central Bank of Indonesia);<\/td>\n<\/tr>\n
(iii)<\/td>\nto Pusat Investasi Pemerintah (the Centre for Government
\n Investment);<\/td>\n<\/tr>\n
(iv)<\/td>\nto Lembaga Pembiayaan Ekspor Indonesia (the Indonesia
\n Eximbank);<\/td>\n<\/tr>\n
(v)<\/td>\nto a statutory body, institution, or financial
\n establishment appointed by the Government of the Republic of Indonesia and mutually
\n agreed upon by the competent authorities of the two Contracting Parties<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
4.<\/td>\nThe term “interest” as used in this Article means income from debt-claims
\n of every kind, whether or not secured by mortgage and whether or not carrying a right to participate
\n in the debtor\u2019s profits, and in particular, income from government securities and income from bonds
\n or debentures, including premiums and prizes attaching to such securities, bonds or debentures.
\n Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.\n <\/td>\n<\/tr>\n
5.<\/td>\nThe provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial
\n owner of the interest, being a resident of a Contracting Party, carries on business in the other
\n Contracting Party, in which the interest arises, through a permanent establishment situated therein,
\n or performs in that other Party independent personal services from a fixed base situated therein,
\n and the debt-claim in respect of which the interest is paid is effectively connected with (a) such
\n permanent establishment or fixed base or with (b) business activities referred to in (c) of
\n paragraph 1 of Article 7. In such case, the provisions of Article 7 or Article 14, as the case may
\n be, shall apply.<\/td>\n<\/tr>\n
6.<\/td>\nInterest shall be deemed to arise in a Contracting Party when the payer is
\n a resident of that Party. Where, however, the person paying the interest, whether he is a resident
\n of a Contracting Party or not, has in a Contracting Party a permanent establishment or a fixed base
\n in connection with which the indebtedness on which the interest is paid was incurred, and such
\n interest is borne by such permanent establishment or fixed base, then such interest shall be deemed
\n to arise in the Party in which the permanent establishment or fixed base is situated.<\/td>\n<\/tr>\n
7.<\/td>\nWhere, by reason of a special relationship between the payer and the
\n beneficial owner or between both of them and some other person, the amount of the interest exceeds,
\n for whatever reasons, the amount which would have been agreed upon by the payer and the beneficial
\n owner in the absence of such relationship, the provisions of this Article shall apply only to the
\n last-mentioned amount. In such case, the excess part of the payments shall remain taxable according
\n to the laws of each Contracting Party, due regard being had to the other provisions of this
\n Agreement.<\/td>\n<\/tr>\n
8.<\/td>\nThe provisions of this Article shall not apply if it was the main purpose
\n or one of the main purposes of any person concerned with the creation or assignment of the
\n debt-claims in respect of which the interest is paid to take advantage of this Article by means of
\n that creation or assignment.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

  
\n  <\/p>\n

Article 12
\n ROYALTIES<\/div>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
1.<\/td>\nRoyalties arising in a Contracting Party and paid to a resident of the
\n other Contracting Party may be taxed in that other Party.<\/td>\n<\/tr>\n
2.<\/td>\nHowever, such royalties may also be taxed in the Contracting Party in
\n which they arise and according to the laws of that Party, but if the beneficial owner of the
\n royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 5 per
\n cent of the gross amount of the royalties. The competent authorities of the Contracting Parties
\n shall by mutual agreement settle the mode of application of these limitations.<\/td>\n<\/tr>\n
3.<\/td>\nThe term “royalties” as used in this Article means payments of any kind
\n received as a consideration for the use of, or the right to use, any copyright of literary, artistic
\n or scientific work including cinematograph films, or films or tapes or disc used for radio or
\n television broadcasting, any patent, trade mark, design or model, plan, secret formula or process,
\n or for the use of, or the right to use, industrial, commercial or scientific equipment or for
\n information concerning industrial, commercial or scientific experience.<\/td>\n<\/tr>\n
4.<\/td>\nThe provisions of paragraphs 1 and 2 shall not apply if the beneficial
\n owner of the royalties, being a resident of a Contracting Party, carries on business in the other
\n Contracting Party in which the royalties arise, through a permanent establishment situated therein,
\n or performs in that other Party independent personal services from a fixed base situated therein,
\n and the right or property in respect of which the royalties are paid is effectively connected with
\n (a) such permanent establishment or fixed base or with (b) business activities referred to in (c) of
\n paragraph 1 of Article 7. In such case, the provisions of Article 7 or Article 14, as the case may
\n be, shall apply.<\/td>\n<\/tr>\n
5.<\/td>\nRoyalties shall be deemed to arise in a Contracting Party when the payer
\n is a resident of that Party. Where, however, the person paying the royalties, whether he is a
\n resident of a Contracting Party or not, has in a Contracting Party a permanent establishment or a
\n fixed base in connection with which the liability to pay the royalties was incurred, and such
\n royalties are borne by such permanent establishment or fixed base, then such royalties shall be
\n deemed to arise in the Party in which the permanent establishment or fixed base is situated.<\/td>\n<\/tr>\n
6.<\/td>\nWhere, by reason of a special relationship between the payer and the
\n beneficial owner or between both of them and some other person, the amount of the royalties exceeds,
\n for whatever reasons, the amount which would have been agreed upon by the payer and the beneficial
\n owner in the absence of such relationship, the provisions of this Article shall apply only to the
\n last-mentioned amount. In such case, the excess part of the payments shall remain taxable according
\n to the laws of each Contracting Party, due regard being had to the other provisions of this
\n Agreement.<\/td>\n<\/tr>\n
7.<\/td>\nThe provisions of this Article shall not apply if it was the main purpose
\n or one of the main purposes of any person concerned with the creation or assignment of the rights in
\n respect of which the royalties are paid to take advantage of this Article by means of that creation
\n or assignment.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 13
\n CAPITAL GAINS<\/div>\n

 <\/p>\n\n\n\n\n\n\n
1.<\/td>\nGains derived by a resident of a Contracting Party from the alienation of
\n immovable property referred to in Article 6 and situated in the other Contracting Party may be taxed
\n in that other Party.<\/td>\n<\/tr>\n
2.<\/td>\nGains from the alienation of movable property forming part of the business
\n property of a permanent establishment which an enterprise of a Contracting Party has in the other
\n Contracting Party or of movable property pertaining to a fixed base available to a resident of a
\n Contracting Party in the other Contracting Party for the purpose of performing independent personal
\n services, including such gains from the alienation of such a permanent establishment (alone or with
\n the whole enterprise) or of such fixed base, may be taxed in that other Party.<\/td>\n<\/tr>\n
3.<\/td>\nGains derived by an enterprise of a Contracting Party from the alienation
\n of ships or aircraft operated in international traffic or movable property pertaining to the
\n operation of such ships or aircraft shall be taxable only in that Party.<\/td>\n<\/tr>\n
4.<\/td>\nGains derived by a resident of a Contracting Party from the alienation of
\n shares of a company deriving more than 50 per cent of its asset value directly or indirectly from
\n immovable property situated in the other Contracting Party may be taxed in that other Party.
\n However, this paragraph does not apply to gains derived from the alienation of shares:<\/p>\n\n\n\n\n\n
(a)\n <\/td>\nalienated or exchanged in the framework of a reorganisation of a
\n company, a merger, a scission or a similar operation; or<\/td>\n<\/tr>\n
(b)\n <\/td>\nin a company deriving more than 50 per cent of its asset value
\n from immovable property in which it carries on its business.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
5.<\/td>\nGains from the alienation of any property, other than that referred to in
\n paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting Party of which the alienator is a
\n resident.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 14
\n INDEPENDENT PERSONAL SERVICES<\/div>\n

 <\/p>\n\n\n\n
1.<\/td>\nIncome derived by a resident of a Contracting Party in respect of
\n professional services or other independent activities of a similar character shall be taxable only
\n in that Contracting Party except in the following circumstances, when such income may also be taxed
\n in the other Contracting Party:<\/p>\n\n\n\n\n\n
(a)\n <\/td>\nif he has a fixed base regularly available to him in the other
\n Contracting Party for the purpose of performing his activities; in that case, only so much
\n of the income as is attributable to that fixed base may be taxed in that other Contracting
\n Party; or<\/td>\n<\/tr>\n
(b)\n <\/td>\nif his stay in the other Contracting Party is for a period or
\n periods amounting to or exceeding in the aggregate 183 days in any twelve-month period
\n commencing or ending in the taxable period concerned; in that case, only so much of the
\n income as is derived from his activities performed in that other Contracting Party may be
\n taxed in that other Contracting Party.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
2.<\/td>\nThe term “professional services” includes especially independent
\n scientific, literary, artistic, educational or teaching activities as well as the independent
\n activities of physicians, dentists, lawyers, engineers, architects and accountants.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 15
\n DEPENDENT PERSONAL SERVICES<\/div>\n

 <\/p>\n\n\n\n\n
1.<\/td>\nSubject to the provisions of Articles 16, 18 and 19, salaries, wages and
\n other similar remuneration derived by a resident of a Contracting Party in respect of an employment
\n shall be taxable only in that Party unless the employment is exercised in the other Contracting
\n Party. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in
\n that other Party.<\/td>\n<\/tr>\n
2.<\/td>\nNotwithstanding the provisions of paragraph 1, remuneration derived by a
\n resident of a Contracting Party in respect of an employment exercised in the other Contracting Party
\n shall be taxable only in the first-mentioned Party if:<\/p>\n\n\n\n\n\n\n
(a)\n <\/td>\nthe recipient is present in the other Party for a period or
\n periods not exceeding in the aggregate 183 days in any twelve-month period commencing or
\n ending in the taxable period concerned, and<\/td>\n<\/tr>\n
(b)\n <\/td>\nthe remuneration is paid by, or on behalf of, an employer who is
\n not a resident of the other Party, and<\/td>\n<\/tr>\n
(c)\n <\/td>\nthe remuneration is not borne by a permanent establishment or a
\n fixed base which the employer has in the other Party.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
3.<\/td>\nNotwithstanding the preceding provisions of this Article, remuneration
\n derived in respect of an employment exercised aboard a ship or aircraft operated in international
\n traffic by an enterprise of a Contracting Party, may be taxed in that Party.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 16
\n DIRECTORS\u2019 FEES<\/div>\n

 <\/p>\n

Directors\u2019 fees and other similar payments derived by a resident of a
\n Contracting Party in his capacity as a member of the board of directors or similar organ of a company
\n which is a resident of the other Contracting Party may be taxed in that other Party.<\/div>\n

 <\/p>\n

Article 17
\n ARTISTES AND SPORTSPERSONS<\/div>\n

 <\/p>\n\n\n\n\n\n
1.<\/td>\nNotwithstanding the provisions of Articles 14 and 15, income derived by a
\n resident of a Contracting Party as an entertainer, such as a theatre, motion picture, radio or
\n television artiste, or a musician, or as a sportsperson, from his personal activities as such
\n exercised in the other Contracting Party, may be taxed in that other Party.<\/td>\n<\/tr>\n
2.<\/td>\nWhere income in respect of personal activities exercised by an entertainer
\n or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but
\n to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be
\n taxed in the Contracting Party in which the activities of the entertainer or sportsperson are
\n exercised.<\/td>\n<\/tr>\n
3.<\/td>\nThe provisions of paragraphs 1 and 2 shall not apply to income derived
\n from activities performed in a Contracting Party by artistes or sportspersons if the visit to that
\n Party is wholly or mainly supported by public funds of one or both of the Contracting parties or
\n political subdivisions or local authorities thereof. In such a case, the income is taxable only in
\n the Contracting Party in which the artiste or the sportsperson is a resident.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 18
\n PENSIONS<\/div>\n

 <\/p>\n\n\n\n\n
1.<\/td>\nSubject to the provisions of paragraph 2 of Article 19, pensions and other
\n similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in
\n consideration of past employment or past self-employment shall be taxable only in that Party.<\/td>\n<\/tr>\n
2.<\/td>\nNotwithstanding the provisions of paragraph 1, pensions and other similar
\n remuneration (including a lump sum payment) made under a pension or retirement scheme which is:<\/p>\n\n\n\n\n
(a)\n <\/td>\na public scheme which is part of the social security system of a
\n Contracting Party; or<\/td>\n<\/tr>\n
(b)\n <\/td>\na scheme in which individuals may participate to secure retirement
\n benefits and which is recognised for tax purposes in a Contracting Party, <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

shall be taxable only in that Contracting Party.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

   
\n  <\/p>\n

Article 19
\n GOVERNMENT SERVICE<\/div>\n

 <\/p>\n\n\n\n
1.<\/td>\n\n\n\n\n\n
(a)\n <\/td>\nSalaries, wages and other similar remuneration, other than a
\n pension, paid by the Government of a Contracting Party, or a political subdivision, or a
\n local authority thereof to an individual in respect of services rendered to that Party or
\n subdivision or authority shall be taxable only in that Party.<\/td>\n<\/tr>\n
(b)\n <\/td>\nHowever, such salaries, wages and other similar remuneration shall
\n be taxable only in the other Contracting Party if the services are rendered in that Party
\n and the individual is a resident of that Party who:<\/p>\n\n\n\n\n\n
(i)<\/td>\nin the case of the Hong Kong Special Administrative
\n Region, has the right of abode therein and in the case of Indonesia, is a national
\n thereof; or<\/td>\n<\/tr>\n
(ii)<\/td>\ndid not become a resident of that Party solely for the
\n purpose of rendering the services<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
2.<\/td>\n\n\n\n\n\n\n
(a)\n <\/td>\nAny pension (including a lump sum payment) paid by, or paid out of
\n funds created or contributed by, the Government of a Contracting Party or a political
\n subdivision or a local authority thereof to an individual in respect of services rendered to
\n that Party or subdivision or authority shall be taxable only in that Party.<\/td>\n<\/tr>\n
(b)\n <\/td>\nHowever, if the individual who rendered the services is a resident
\n of the other Contracting Party and the case falls within subparagraph (b) of paragraph 1 of
\n this Article, any corresponding pension (whether a payment in lump sum or by instalments)
\n shall be taxable only in that other Contracting Party.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
3.<\/td>\nThe provisions of Articles 15, 16, 17 and 18 shall apply to salaries,
\n wages, pensions (including a lump sum payment), and other similar remuneration in respect of
\n services rendered in connection with a business carried on by the Government of a Contracting Party
\n or a political subdivision or a local authority thereof.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 20
\n STUDENTS<\/div>\n

 <\/p>\n

Payments which a student who is or was immediately before visiting a
\n Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned
\n Party solely for the purpose of his education receives for the purpose of his maintenance or education
\n shall not be taxed in that Party, provided that such payments arise from sources outside that Party.<\/div>\n

 <\/p>\n

Article 21
\n OTHER INCOME<\/div>\n

 <\/p>\n\n\n\n\n\n\n
1.<\/td>\nItems of income of a resident of a Contracting Party, wherever arising,
\n not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Party.<\/td>\n<\/tr>\n
2.<\/td>\nThe provisions of paragraph 1 shall not apply to income, other than income
\n from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income,
\n being a resident of a Contracting Party, carries on business in the other Contracting Party through
\n a permanent establishment situated therein, or performs in that other Party independent personal
\n services from a fixed base situated therein, and the right or property in respect of which the
\n income is paid is effectively connected with such permanent establishment or fixed base. In such
\n case, the provisions of Article 7 or Article 14, as the case may be, shall apply.<\/td>\n<\/tr>\n
3.<\/td>\nAlimony or other maintenance payment paid by a resident of a Contracting
\n Party to a resident of the other Contracting Party shall, to the extent it is not allowable as a
\n deduction to the payer in the first-mentioned Party, be taxable only in that Party.<\/td>\n<\/tr>\n
4.<\/td>\nNotwithstanding the provisions of paragraphs 1 and 2, items of income of a
\n resident of a Contracting Party not dealt with in the foregoing Articles of this Agreement and
\n arising in the other Contracting Party may also be taxed in that other Party.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

CHAPTER IV

\n METHODS FOR ELIMINATION OF DOUBLE TAXATION<\/p>\n

Article 22
\n METHODS FOR ELIMINATION OF DOUBLE TAXATION<\/div>\n

 <\/p>\n\n\n\n\n
1.<\/td>\nSubject to the provisions of the laws of the Hong Kong Special
\n Administrative Region relating to the allowance of a credit against Hong Kong Special Administrative
\n Region tax of tax paid in a jurisdiction outside the Hong Kong Special Administrative Region (which
\n shall not affect the general principle of this Article), Indonesian tax paid under the laws of
\n Indonesia and in accordance with this Agreement, whether directly or by deduction, in respect of
\n income derived by a person who is a resident of the Hong Kong Special Administrative Region from
\n sources in Indonesia, shall be allowed as a credit against Hong Kong Special Administrative Region
\n tax payable in respect of that income, provided that the credit so allowed does not exceed the
\n amount of Hong Kong Special Administrative Region tax computed in respect of that income in
\n accordance with the tax laws of the Hong Kong Special Administrative Region.<\/td>\n<\/tr>\n
2.<\/td>\nWhere a resident of Indonesia derives income which, in accordance with the
\n provisions of this Agreement, may be taxed in the Hong Kong Special Administrative Region, Indonesia
\n shall allow as deduction from the tax on the income of that resident an amount equal to the income
\n tax paid in the Hong Kong Special Administrative Region. Such deduction shall not, however, exceed
\n the part of the income tax as computed before the deduction is given, which is attributable as the
\n case may be, to the income which may be taxed in Indonesia.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

CHAPTER V

\n SPECIAL PROVISIONS<\/p>\n

Article 23
\n NON-DISCRIMINATION<\/div>\n

 <\/p>\n\n\n\n\n\n\n\n\n
1.<\/td>\nPersons who, in the case of the Hong Kong Special Administrative Region,
\n have the right of abode or are incorporated or otherwise constituted therein, and, in the case of
\n Indonesia, are nationals of Indonesia, shall not be subjected in the other Contracting Party to any
\n taxation or any requirement connected therewith, which is other or more burdensome than the taxation
\n and connected requirements to which persons who have the right of abode or are incorporated or
\n otherwise constituted in that other Party (where that other Party is the Hong Kong Special
\n Administrative Region) or nationals of that other Party (where that other Party is Indonesia) in the
\n same circumstances, in particular with respect to residence, are or may be subjected. This provision
\n shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of
\n one or both of the Contracting Parties.<\/td>\n<\/tr>\n
2.<\/td>\nStateless persons who are residents of a Contracting Party shall not be
\n subjected in either Contracting Party to any taxation or any requirement connected therewith, which
\n is other or more burdensome than the taxation and connected requirements to which persons who have
\n the right of abode in the Party (where the Party is the Hong Kong Special Administrative Region) or
\n nationals of the Party (where the Party is Indonesia) in the same circumstances, in particular with
\n respect to residence, are or may be subjected.<\/td>\n<\/tr>\n
3.<\/td>\nThe taxation on a permanent establishment which an enterprise of a
\n Contracting Party has in the other Contracting Party shall not be less favourably levied in that
\n other Party than the taxation levied on enterprises of that other Party carrying on the same
\n activities. This provision shall not be construed as obliging a Contracting Party to grant to
\n residents of the other Contracting Party any personal allowances, reliefs and reductions for
\n taxation purposes on account of civil status or family responsibilities which it grants to its own
\n residents.<\/td>\n<\/tr>\n
4.<\/td>\nExcept where the provisions of paragraph l of Article 9, paragraph 7 of
\n Article 11, or paragraph 6 of Article 12 apply, interest, royalties and other disbursements paid by
\n an enterprise of a Contracting Party to a resident of the other Contracting Party shall, for the
\n purpose of determining the taxable profits of such enterprise, be deductible under the same
\n conditions as if they had been paid to a resident of the first-mentioned Party.<\/td>\n<\/tr>\n
5.<\/td>\nEnterprises of a Contracting Party, the capital of which is wholly or
\n partly owned or controlled, directly or indirectly, by one or more residents of the other
\n Contracting Party, shall not be subjected in the first-mentioned Party to any taxation or any
\n requirement connected therewith which is other or more burdensome than the taxation and connected
\n requirements to which other similar enterprises of the first-mentioned Party are or may be
\n subjected.<\/td>\n<\/tr>\n
6.<\/td>\nIn this Article the term “taxation” means taxes which are the subject of
\n this Agreement.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 24
\n MUTUAL AGREEMENT PROCEDURE<\/div>\n

 <\/p>\n\n\n\n\n\n\n
1.<\/td>\nWhere a person considers that the actions of one or both of the
\n Contracting Parties result or will result for him in taxation not in accordance with the provisions
\n of this Agreement, he may, irrespective of the remedies provided by the domestic laws of those
\n Parties, present his case to the competent authority of the Contracting Party of which he is a
\n resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting Party in
\n which, in the case of the Hong Kong Special Administrative Region, he has the right of abode or is
\n incorporated or otherwise constituted or, in the case of Indonesia, of which he is a national. The
\n case must be presented within three years from the first notification of the action resulting in
\n taxation not in accordance with the provisions of this Agreement.<\/td>\n<\/tr>\n
2.<\/td>\nThe competent authority shall endeavour, if the objection appears to it to
\n be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case
\n by mutual agreement with the competent authority of the other Contracting Party, with a view to the
\n avoidance of taxation which is not in accordance with this Agreement. Any agreement reached shall be
\n implemented notwithstanding any time limits in the domestic laws of the Contracting Parties.<\/td>\n<\/tr>\n
3.<\/td>\nThe competent authorities of the Contracting Parties shall endeavour to
\n resolve by mutual agreement any difficulties or doubts arising as to the interpretation or
\n application of this Agreement. They may also consult together for the elimination of double taxation
\n in cases not provided for in this Agreement.<\/td>\n<\/tr>\n
4.<\/td>\nThe competent authorities of the Contracting Parties may communicate with
\n each other directly for the purpose of reaching an agreement in the sense of the preceding
\n paragraphs. The competent authorities, through consultations, shall develop appropriate bilateral
\n procedures, conditions, methods and techniques for the implementation of the mutual agreement
\n procedure provided for in this Article.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 25
\n EXCHANGE OF INFORMATION<\/div>\n

 <\/p>\n\n\n\n\n\n
1.<\/td>\nThe competent authorities of the Contracting Parties shall exchange such
\n information as is foreseeably relevant for carrying out the provisions of this Agreement or to the
\n administration or enforcement of the domestic laws of the Contracting Parties concerning taxes
\n covered by this Agreement, insofar as the taxation thereunder is not contrary to the Agreement. The
\n exchange of information is not restricted by Article 1.<\/td>\n<\/tr>\n
2.<\/td>\nAny information received under paragraph 1 by a Contracting Party shall be
\n treated as secret in the same manner as information obtained under the domestic laws of that Party
\n and shall be disclosed only to persons or authorities (including courts and administrative bodies)
\n concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the
\n determination of appeals in relation to the taxes referred to in paragraph 1. Such persons or
\n authorities shall use the information only for such purposes. They may disclose the information in
\n public court proceedings or in judicial decisions, including, in the case of the Hong Kong Special
\n Administrative Region, the decisions of the Board of Review. Information shall not be disclosed to
\n any third jurisdiction for any purpose.<\/td>\n<\/tr>\n
3.<\/td>\nIn no case shall the provisions of paragraphs 1 and 2 be construed so as
\n to impose on a Contracting Party the obligation:<\/p>\n\n\n\n\n\n\n\n
(a)\n <\/td>\nto carry out administrative measures at variance with the laws and
\n administrative practice of that or of the other Contracting Party;<\/td>\n<\/tr>\n
(b)\n <\/td>\nto supply information which is not obtainable under the laws or in
\n the normal course of the administration of that or of the other Contracting Party;<\/td>\n<\/tr>\n
(c)\n <\/td>\nto supply information which would disclose any trade, business,
\n industrial, commercial or professional secret or trade process, or information the
\n disclosure of which would be contrary to public policy.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
4.<\/td>\nIf information is requested by a Contracting Party in accordance with this
\n Article, the other Contracting Party shall use its information gathering measures to obtain the
\n requested information, even though that other Party may not need such information for its own tax
\n purposes. The obligation contained in the preceding sentence is subject to the limitations of
\n paragraph 3 but in no case shall such limitations be construed to permit a Contracting Party to
\n decline to supply information solely because it has no domestic interest in such information.<\/td>\n<\/tr>\n
5.<\/td>\nIn no case shall the provisions of paragraph 3 be construed to permit a
\n Contracting Party to decline to supply information solely because the information is held by a bank,
\n other financial institution, nominee or person acting in an agency or a fiduciary capacity or
\n because it relates to ownership interests in a person.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 26
\n MEMBERS OF GOVERNMENT MISSIONS<\/div>\n

 <\/p>\n

Nothing in this Agreement shall affect the fiscal privileges of members of
\n government missions, including consular posts under the general rules of international law or under the
\n provisions of special agreements.<\/div>\n

 <\/p>\n

Article 27
\n MISCELLANEOUS RULES<\/div>\n

 <\/p>\n

Nothing in this Agreement shall prejudice the right of each Contracting
\n Party to apply its domestic laws and measures concerning tax avoidance, whether or not described as such.\n <\/div>\n

 <\/p>\n

CHAPTER VI

\n FINAL PROVISIONS<\/p>\n

Article 28
\n ENTRY INTO FORCE<\/div>\n

 <\/p>\n\n\n\n\n
1.<\/td>\nEach of the Contracting Parties shall notify the other in writing of the
\n completion of the procedures required by its law for the entry into force of this Agreement. This
\n Agreement shall enter into force on the date of the later of these notifications.<\/td>\n<\/tr>\n
2.<\/td>\nThe provisions of this Agreement shall thereupon have effect:<\/p>\n\n\n\n\n
(a)\n <\/td>\nin the Hong Kong Special Administrative Region:
\n in respect of Hong Kong Special Administrative Region tax, for any year of assessment
\n beginning on or after 1 April in the calendar year next following that in which this
\n Agreement enters into force;<\/td>\n<\/tr>\n
(b)\n <\/td>\nin Indonesia:<\/p>\n\n\n\n\n
(i)<\/td>\nin respect of taxes withheld at source: for amounts paid
\n or credited on or after 1 January in the calendar year next following the date on
\n which this Agreement enters into force; and<\/td>\n<\/tr>\n
(ii)<\/td>\nin respect of other taxes: for any tax year commencing on
\n or after 1 January in the calendar year next following the date on which this
\n Agreement enters into force.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 29
\n TERMINATION<\/div>\n

 <\/p>\n

This Agreement shall remain in force until terminated by a Contracting
\n Party. Either Contracting Party may terminate this Agreement by giving the other Contracting Party written
\n notice of termination at least six months before the end of any calendar year after the period of five
\n years from the date on which the Agreement enters into force. In such event, this Agreement shall cease to
\n have effect:<\/div>\n\n\n\n\n
(a)<\/td>\nin the Hong Kong Special Administrative Region:
\n in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on
\n or after 1 April in the calendar year next following that in which the notice is given;<\/td>\n<\/tr>\n
(b)<\/td>\nin Indonesia:<\/p>\n\n\n\n\n
(i)\n <\/td>\nin respect of taxes withheld at source: for amounts paid or
\n credited on or after 1 January in the calendar year next following the date on which the
\n notice is given; and<\/td>\n<\/tr>\n
(ii)\n <\/td>\nin respect of other taxes: for any tax year commencing on or after
\n 1 January in the calendar year next following the date on which the notice is given.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

IN WITNESS WHEREOF, the undersigned, duly authorized
\n thereto, have signed this Agreement.<\/p>\n

DONE in duplicate at Jakarta this 23rd<\/sup> day of March 2010 in the English
\n language.<\/p>\n

 <\/p>\n\n\n\n
For the
\n Government of
\n the Republic of Indonesia<\/p>\n

\n ttd<\/p>\n

\n Sri Mulyani Indrawati
\n Minister of Finance<\/td>\n

For The
\n Government of
\n The Hong Kong Special
\n Administrative Region of the
\n People’s Republic of China<\/p>\n

ttd<\/p>\n

John C Tsang
\n Financial Secretary<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

PROTOCOL<\/div>\n

 <\/p>\n

At the time of signing the Agreement between the Government
\n of Republic of Indonesia and the Government of the Hong Kong Special Administrative Region of
\n the People\u2019s Republic of China for the avoidance of double taxation and the prevention of fiscal
\n evasion with respect to taxes on income (the “Agreement”), the two Governments have agreed upon the
\n following provisions which shall form an integral part of the Agreement.<\/div>\n

 <\/p>\n\n\n\n\n\n
1.<\/td>\nWith reference to Article 2, paragraph 3 (b):
\n The term “income tax” means taxes as defined in the Indonesian Income Tax Law.<\/td>\n<\/tr>\n
2.<\/td>\nWith reference to Article 3, paragraph 2:
\n In the case of the Hong Kong Special Administrative Region, penalty or interest include any sum
\n added to the Hong Kong Special Administrative Region tax by reason of default and recovered
\n therewith and “additional tax” under Section 82A of the Inland Revenue Ordinance.<\/td>\n<\/tr>\n
3.<\/td>\nWith reference to paragraphs 1 and 2 of Article 7:<\/p>\n\n\n\n\n\n\n
(a)\n <\/td>\nwhere an enterprise of one of the two Contracting Parties sells
\n goods or merchandise or carries on business in the other Contracting Party through a
\n permanent establishment situated therein, the profits of that permanent establishment shall
\n not be determined on the basis of the total amount received by the enterprise, but shall be
\n determined only on the basis of the remuneration which is attributable to the actual
\n activity of the permanent establishment for such sales or business;<\/td>\n<\/tr>\n
(b)\n <\/td>\nin the case of contracts for the survey, supply, installation or
\n construction of industrial, commercial or scientific equipment or premises, or of public
\n works, where the enterprise has a permanent establishment, the profits of such permanent
\n establishment shall not be determined on the basis of the total amount of the contract, but
\n shall be determined only on the basis of that part of the contract which is effectively
\n carried out by the permanent establishment in the Contracting Party where the permanent
\n establishment is situated. The profits related to that part of the contract which is carried
\n out by the head office of the enterprise shall be taxable only in the Contracting Party of
\n which the enterprise is a resident.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
4.<\/td>\nWith reference to Article 10:
\n The provisions of paragraph 5 shall not affect the provisions contained in any production sharing
\n contracts relating to oil and gas, and contracts of works for other mining sectors, concluded by the
\n Government of the Republic of Indonesia or its relevant state oil and gas company or any other
\n entity thereof with a person who is a resident of the Hong Kong Special Administrative Region.<\/td>\n<\/tr>\n
5.<\/td>\nWith reference to Article 25:
\n It is understood that the Article does not create obligations as regards automatic or spontaneous
\n exchanges of information between the Contracting Parties.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

IN WITNESS WHEREOF, the undersigned, duly authorized
\n thereto, have signed this Protocol.<\/p>\n

DONE in duplicate at Jakarta this 23rd<\/sup> day of March 2010 in the English
\n language.<\/p>\n

 <\/p>\n\n\n\n
For the
\n Government of
\n the Republic of Indonesia<\/p>\n

\n ttd<\/p>\n

\n Sri Mulyani Indrawati
\n Minister of Finance<\/td>\n

For The
\n Government of
\n The Hong Kong Special
\n Administrative Region of the
\n  People’s Republic of China<\/p>\n

ttd<\/p>\n

John C Tsang
\n Financial Secretary<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE\u2019S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION  AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME   The Government of the Republic of Indonesia and the Government of […]<\/p>\n","protected":false},"author":1,"featured_media":152,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-372","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nHong Kong - Indonesia Tax Treaty Countries List<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hong Kong - Indonesia Tax Treaty Countries List\" \/>\n<meta property=\"og:description\" content=\"AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE\u2019S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION  AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME   The Government of the Republic of Indonesia and the Government of […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/\" \/>\n<meta property=\"og:site_name\" content=\"Indonesia Tax Treaty Countries List\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-30T09:03:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/hk.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"tax-treaty\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"tax-treaty\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"42 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/\"},\"author\":{\"name\":\"tax-treaty\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#\\\/schema\\\/person\\\/59c6a9df910a745215faa4ea606ccadf\"},\"headline\":\"Hong Kong\",\"datePublished\":\"2025-09-30T09:03:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/\"},\"wordCount\":9427,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/hk.webp\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/\",\"url\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/\",\"name\":\"Hong Kong - Indonesia Tax Treaty Countries List\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/hk.webp\",\"datePublished\":\"2025-09-30T09:03:42+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/#primaryimage\",\"url\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/hk.webp\",\"contentUrl\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/hk.webp\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/hong-kong\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Hong Kong\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#website\",\"url\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/\",\"name\":\"Indonesia Tax Treaty Countries List\",\"description\":\"Find out the full list of countries that entered into a tax treaty with Indonesia here.\",\"publisher\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#organization\",\"name\":\"Indonesia Tax Treaty Countries List\",\"url\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/logo-iia-dark.webp\",\"contentUrl\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/logo-iia-dark.webp\",\"width\":1600,\"height\":430,\"caption\":\"Indonesia Tax Treaty Countries List\"},\"image\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#\\\/schema\\\/person\\\/59c6a9df910a745215faa4ea606ccadf\",\"name\":\"tax-treaty\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9ca67ce559dca519db131941b706e036c85cbca469cad6875d85e3696764a31b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9ca67ce559dca519db131941b706e036c85cbca469cad6875d85e3696764a31b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9ca67ce559dca519db131941b706e036c85cbca469cad6875d85e3696764a31b?s=96&d=mm&r=g\",\"caption\":\"tax-treaty\"},\"sameAs\":[\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\"],\"url\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/author\\\/tax-treaty\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Hong Kong - Indonesia Tax Treaty Countries List","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/","og_locale":"en_US","og_type":"article","og_title":"Hong Kong - Indonesia Tax Treaty Countries List","og_description":"AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE\u2019S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION  AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME   The Government of the Republic of Indonesia and the Government of […]","og_url":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/","og_site_name":"Indonesia Tax Treaty Countries List","article_published_time":"2025-09-30T09:03:42+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/hk.webp","type":"image\/webp"}],"author":"tax-treaty","twitter_card":"summary_large_image","twitter_misc":{"Written by":"tax-treaty","Est. reading time":"42 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/#article","isPartOf":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/"},"author":{"name":"tax-treaty","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#\/schema\/person\/59c6a9df910a745215faa4ea606ccadf"},"headline":"Hong Kong","datePublished":"2025-09-30T09:03:42+00:00","mainEntityOfPage":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/"},"wordCount":9427,"commentCount":0,"publisher":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#organization"},"image":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/#primaryimage"},"thumbnailUrl":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/hk.webp","inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/","url":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/","name":"Hong Kong - Indonesia Tax Treaty Countries List","isPartOf":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#website"},"primaryImageOfPage":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/#primaryimage"},"image":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/#primaryimage"},"thumbnailUrl":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/hk.webp","datePublished":"2025-09-30T09:03:42+00:00","breadcrumb":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/#primaryimage","url":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/hk.webp","contentUrl":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/hk.webp","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/hong-kong\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/investinasia.id\/education\/tax-treaty\/"},{"@type":"ListItem","position":2,"name":"Hong Kong"}]},{"@type":"WebSite","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#website","url":"https:\/\/investinasia.id\/education\/tax-treaty\/","name":"Indonesia Tax Treaty Countries List","description":"Find out the full list of countries that entered into a tax treaty with Indonesia here.","publisher":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/investinasia.id\/education\/tax-treaty\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#organization","name":"Indonesia Tax Treaty Countries List","url":"https:\/\/investinasia.id\/education\/tax-treaty\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#\/schema\/logo\/image\/","url":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/logo-iia-dark.webp","contentUrl":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/logo-iia-dark.webp","width":1600,"height":430,"caption":"Indonesia Tax Treaty Countries List"},"image":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#\/schema\/person\/59c6a9df910a745215faa4ea606ccadf","name":"tax-treaty","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/9ca67ce559dca519db131941b706e036c85cbca469cad6875d85e3696764a31b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/9ca67ce559dca519db131941b706e036c85cbca469cad6875d85e3696764a31b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9ca67ce559dca519db131941b706e036c85cbca469cad6875d85e3696764a31b?s=96&d=mm&r=g","caption":"tax-treaty"},"sameAs":["https:\/\/investinasia.id\/education\/tax-treaty"],"url":"https:\/\/investinasia.id\/education\/tax-treaty\/author\/tax-treaty\/"}]}},"_links":{"self":[{"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/posts\/372","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/comments?post=372"}],"version-history":[{"count":1,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/posts\/372\/revisions"}],"predecessor-version":[{"id":380,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/posts\/372\/revisions\/380"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/media\/152"}],"wp:attachment":[{"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/media?parent=372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/categories?post=372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/tags?post=372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}