{"id":399,"date":"2025-09-30T09:50:16","date_gmt":"2025-09-30T09:50:16","guid":{"rendered":"https:\/\/whimsical-pyramid.localsite.io\/?p=399"},"modified":"2025-09-30T09:50:16","modified_gmt":"2025-09-30T09:50:16","slug":"north-korea","status":"publish","type":"post","link":"https:\/\/investinasia.id\/education\/tax-treaty\/north-korea\/","title":{"rendered":"North Korea"},"content":{"rendered":"
\n

AGREEMENT BETWEEN
\n THE GOVERNMENT OF THE REPUBLIC OF INDONESIA
\n AND
\n THE GOVERNMENT OF THE DEMOCRATIC PEOPLE’S REPUBLIC OF KOREA<\/b><\/p>\n

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

Article 1
\n PERSONAL SCOPE<\/b><\/p>\n

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

Article 2
\n TAXES COVERED<\/b><\/p>\n

    \n
  1. \n

    This Agreement shall apply to
    \n taxes on income imposed on behalf of each Contracting State or of its political subdivisions or local
    \n authorities, irrespective of the manner in which they are levied. <\/p>\n<\/li>\n

  2. \n

    There shall be regarded as taxes
    \n on income all taxes imposed on total income, or on elements of income, including taxes on gains from
    \n the alienation of movable or immovable property and taxes on the total amounts of wages or
    \n salaries. <\/p>\n<\/li>\n

  3. \n

    The existing taxes to which the
    \n Agreement shall apply are in particular:<\/p>\n

      \n
    1. \n

      in the Republic of Indonesia :
      \n income tax;
      \n (hereinafter referred to as “the Republic of Indonesia tax”);<\/p>\n<\/li>\n

    2. \n

      in the Democratic People’s
      \n Republic of Korea :<\/p>\n

        \n
      1. \n

        enterprise income tax;<\/p>\n<\/li>\n

      2. \n

        personal income tax;
        \n (hereinafter referred to as “the DPRK tax”);<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n

      3. \n

        This Agreement shall apply also to
        \n any identical or substantially similar taxes which are imposed after the date of signature of the
        \n Agreement in addition to, or in place of, the existing taxes. The competent authorities of the
        \n Contracting States shall notify each other of any substantial changes which have been made in their
        \n respective taxation laws. <\/p>\n<\/li>\n<\/ol>\n

        Article 3
        \n GENERAL DEFINITIONS<\/b><\/p>\n

          \n
        1. \n

          For the purposes of this
          \n Agreement, unless the context otherwise requires: <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
          (a)<\/td>\n\n
            \n
          1. the term “Indonesia” means the
            \n territory of the Republic of Indonesia as defined in its laws, and parts of the continental
            \n shelf and adjacent seas over which the Republic of Indonesia has sovereignty, sovereign
            \n rights or jurisdiction in accordance with international law;<\/li>\n
          2. \n

            the term “the
            \n Democratic People’s Republic of Korea” when used in a geographical sense, means all the
            \n territory of DPRK including its territorial sea and airspace as well as exclusive economic
            \n zone and the continental shelf where the DPRK exercises sovereign rights and jurisdiction
            \n in accordance with its internal law and the international law.<\/p>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n

          (b)<\/td>\n\n

          the term “person” includes
          \n an individual, a company and any other body of persons; <\/p>\n<\/td>\n<\/tr>\n

          (c)<\/td>\n\n

          the term “company” means
          \n any body corporate or any entity which is treated as a body corporate for tax purposes;<\/p>\n<\/td>\n<\/tr>\n

          (d)<\/td>\n\n

          the terms “enterprise of a
          \n Contracting State” and “enterprise of the other Contracting State” mean respectively an
          \n enterprise carried on by a resident of a Contracting State and an enterprise carried on by
          \n resident of the other Contracting State;<\/p>\n<\/td>\n<\/tr>\n

          (e)<\/td>\n\n

          the term “international
          \n traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting
          \n State, except when the ship or aircraft is operated solely between places in the other
          \n Contracting State;<\/p>\n<\/td>\n<\/tr>\n

          (f)<\/td>\n\n

          the term “competent
          \n authority” means :<\/p>\n<\/td>\n<\/tr>\n

           <\/td>\n\n
            \n
          1. \n

            in the case of
            \n Republic of Indonesia : the Minister of Finance or his authorized representative;<\/p>\n<\/li>\n

          2. \n

            in the case of
            \n Democratic People’s Republic of Korea : the Ministry of Finance or it’s authorized
            \n representative;<\/p>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n

          (g)<\/td>\n\n

          the term “nationals” means
          \n :<\/p>\n<\/td>\n<\/tr>\n

           <\/td>\n\n
            \n
          1. \n

            any individual
            \n possessing the nationality of a Contracting State;<\/p>\n<\/li>\n

          2. \n

            any legal persons,
            \n partnerships and associations deriving its status as such from the laws in force in a
            \n Contracting State;<\/p>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n

          (h)<\/td>\nthe terms “a Contracting State” and “the
          \n other Contracting State” mean the Republic of Indonesia or the Democratic People’s Republic of
          \n Korea as the context requires.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

           <\/p>\n<\/li>\n

        2. \n

          As regards the application of the
          \n Agreement at any time by a Contracting State any term not defined therein shall, unless the context
          \n otherwise requires, have the meaning which it has under the law of that State concerning the taxes to
          \n which the Agreement applies. <\/p>\n<\/li>\n<\/ol>\n

          Article 4
          \n RESIDENT<\/b><\/p>\n

            \n
          1. \n

            For the purposes of this
            \n Agreement, the term “resident of a Contracting State” means any person who, under the laws of that
            \n State, is liable to tax therein by reason of his domicile, residence, place of management or any other
            \n criterion of a similar nature. But this term does not include any person who is liable to tax in that
            \n State in respect only of income from sources in that State or capital situated therein. <\/p>\n<\/li>\n

          2. \n

            Where by reason of the provisions
            \n of paragraph 1 an individual is a resident of both Contracting States, then his status shall be
            \n determined as follows: <\/p>\n

              \n
            1. \n

              he shall be deemed to be a
              \n resident of the State in which he has a permanent home available to him; if he has a permanent
              \n home available to him in both States, he shall be deemed to be a resident of the State with which
              \n his personal and economic relations are closer (centre of vital interest); <\/p>\n<\/li>\n

            2. \n

              if the State in which he has
              \n his centre of vital interests cannot be determined, or if he does not have a permanent home
              \n available to him in either State, he shall be deemed to be a resident of the State in which he has
              \n an habitual abode; <\/p>\n<\/li>\n

            3. \n

              if he has a habitual abode in
              \n both States or in neither of them, he shall be deemed to be a resident of the State of which he is
              \n a national; <\/p>\n<\/li>\n

            4. \n

              if he is a national of both
              \n States or of neither of them, the competent authorities of the Contracting States shall settle the
              \n question by mutual agreement. <\/p>\n<\/li>\n<\/ol>\n<\/li>\n

            5. \n

              Where by reason of the provisions
              \n of paragraph 1 a person other than an individual is a resident of both Contracting States, the
              \n competent authorities of the States shall settle the question by mutual agreement. <\/p>\n<\/li>\n<\/ol>\n

              Article 5
              \n PERMANENT ESTABLISHMENT<\/b><\/p>\n

                \n
              1. \n

                For the purposes of this
                \n Agreement, the term “permanent establishment” means a fixed place of business through which the
                \n business of an enterprise of a Contracting State is wholly of partly carried on in other Contracting
                \n State. <\/p>\n<\/li>\n

              2. \n

                The term “permanent establishment”
                \n includes especially :<\/p>\n

                  \n
                1. \n

                  a place of management;<\/p>\n<\/li>\n

                2. \n

                  a branch;<\/p>\n<\/li>\n

                3. \n

                  an office;<\/p>\n<\/li>\n

                4. \n

                  a factory;<\/p>\n<\/li>\n

                5. \n

                  a workshop;<\/p>\n<\/li>\n

                6. \n

                  a warehouse or premises used as sales outlet;\n <\/p>\n<\/li>\n

                7. \n

                  a farm or plantation;<\/p>\n<\/li>\n

                8. \n

                  a mine, an oil or gas well, a
                  \n quarry or any other place of extraction or exploration or exploitation of natural resources,
                  \n drilling rig or working ship used for exploration of natural resources; <\/p>\n<\/li>\n<\/ol>\n<\/li>\n

                9. \n

                  The term “permanent establishment”
                  \n likewise encompasses :<\/p>\n

                    \n
                  1. \n

                    a building site, a
                    \n construction, assembly or installation project or supervisory activities in connection therewith,
                    \n but only where such site, project or activities continue for a period of more than 12 months;<\/p>\n<\/li>\n

                  2. \n

                    the furnishing of services,
                    \n including consultancy services, by an enterprise through employees or other personnel engaged by
                    \n the enterprise for such purpose, but only where activities of that nature continue (for the same
                    \n or a connected project) within the country for a period or periods aggregating more than 6 months
                    \n within any 12 months period.<\/p>\n<\/li>\n<\/ol>\n<\/li>\n

                  3. \n

                    Notwithstanding the preceding
                    \n provisions this Article, the term “permanent establishment” shall be deemed not to include:<\/p>\n

                      \n
                    1. \n

                      the use of facilities solely
                      \n for the purpose of storage or display of goods or merchandise belonging to the enterprise;<\/p>\n<\/li>\n

                    2. \n

                      the maintenance of a stock of
                      \n goods or merchandise belonging to the enterprise solely for the purpose of storage or display;<\/p>\n<\/li>\n

                    3. \n

                      the maintenance of a stock of
                      \n goods or merchandise belonging to the enterprise solely for the purpose of processing by another
                      \n enterprise; <\/p>\n<\/li>\n

                    4. \n

                      the maintenance of a fixed
                      \n place of business solely for the purpose of purchasing goods or merchandise or of collecting
                      \n information, for the enterprise; <\/p>\n<\/li>\n

                    5. \n

                      the maintenance of a fixed
                      \n place of business solely for the purpose of advertising, or for the supply of information;<\/p>\n<\/li>\n

                    6. \n

                      the maintenance of a fixed
                      \n place of business solely for the purpose of carrying on, for the enterprise, any other activity of
                      \n a preparatory or auxiliary character; <\/p>\n<\/li>\n

                    7. \n

                      the maintenance of a fixed
                      \n place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (f),
                      \n provided that the overall activity of the fixed place of business resulting from this combination,
                      \n is of a preparatory or auxiliary character. <\/p>\n<\/li>\n<\/ol>\n<\/li>\n

                    8. \n

                      Notwithstanding the provisions of
                      \n paragraph 1 and 2, where a person other than an agent of an independent status to whom paragraph 7
                      \n applies is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises,
                      \n in a Contracting State an authority to conclude contracts in the name of the enterprise, that
                      \n enterprise shall be deemed to have a permanent establishment in that State if this activities of such
                      \n person are limited to those mentioned in paragraph 4 which would not make this fixed place of business
                      \n a permanent establishment under the provisions of that paragraph. <\/p>\n<\/li>\n

                    9. \n

                      Notwithstanding the preceding
                      \n provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to
                      \n re-insurance, be deemed to have a permanent establishment in the other Contracting State if it
                      \n collects premiums in the territory of that other State or insures risks situated therein through a
                      \n person other than an agent of an independent status to whom paragraph 7 applies. <\/p>\n<\/li>\n

                    10. \n

                      An enterprise of a Contracting
                      \n State shall not be deemed to have a permanent establishment in the other Contracting State merely
                      \n because it carries on business in that other State through a broker, general commission agent or any
                      \n other agent of an independent status, provided that such persons are acting in the ordinary course of
                      \n their business. However, when the activities of such an agent are devoted wholly or almost wholly on
                      \n behalf of that enterprise, he will not be considered an agent of an independent status within the
                      \n meaning of this paragraph. <\/p>\n<\/li>\n

                    11. \n

                      The fact that a company which is a
                      \n resident of a Contracting State controls or is controlled by a company which is a resident of the
                      \n other Contracting State or which carries on business in that other state (whether through a permanent
                      \n establishment or otherwise), shall not of itself constitute either company a permanent establishment
                      \n of the other. <\/p>\n<\/li>\n<\/ol>\n

                      Article 6
                      \n INCOME FROM IMMOVABLE PROPERTY<\/b><\/p>\n

                        \n
                      1. \n

                        Income derived by a resident of a
                        \n Contracting State from immovable property (including income from agriculture or forestry) situated in
                        \n the other Contracting State may be taxed in that other State. <\/p>\n<\/li>\n

                      2. \n

                        The term “immovable property”
                        \n shall have the meaning which it has under the law of The Contracting State in which the property in
                        \n question is situated. For the purpose of this Agreement, the term shall in any case include property
                        \n accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to
                        \n which the provisions of general law respecting landed property apply, usufruct of immovable property
                        \n and rights to variable or fixed payments as consideration for the working of, or the right to work,
                        \n mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as
                        \n immovable property. <\/p>\n<\/li>\n

                      3. \n

                        The provisions of paragraph 1
                        \n shall also apply to income derived from the direct use, letting, or use in any other form of immovable
                        \n property. <\/p>\n<\/li>\n

                      4. \n

                        The provisions of paragraph 1 and
                        \n 3 shall also apply to the income from immovable property of an enterprise and to income from immovable
                        \n property used for the performance of independent personal services. <\/p>\n<\/li>\n<\/ol>\n

                        Article 7
                        \n BUSINESS PROFITS<\/b><\/p>\n

                          \n
                        1. \n

                          The profits of an enterprise of a
                          \n Contracting State shall be taxable only in that State unless the enterprise carries on business in the
                          \n other Contracting State through a permanent establishment situated therein. If the enterprise carries
                          \n on the business as aforesaid, the profits of the enterprise may be taxed in the other State but only
                          \n so much of them as are attributable to that permanent establishment. <\/p>\n<\/li>\n

                        2. \n

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

                        3. \n

                          In determining the profits of a
                          \n permanent establishment, there shall be allowed as deductions expenses which are incurred for the
                          \n purposes of the business of the permanent establishment including executive and general administrative
                          \n expenses so incurred, whether in the State in which the permanent establishment is situated or,
                          \n elsewhere. However, no such deduction shall be allowed in respects of amounts, if any, paid (otherwise
                          \n than towards reimbursement of actual expenses) by the permanent establishment to the head office of
                          \n the enterprise or any of its other offices, by way of royalties, fees or other similar payment in
                          \n return for the use of patents of other rights, or by way of commission, for specific services
                          \n performed of for management, or, except in the case of a banking enterprise, by way of interest on
                          \n money lent to the permanent establishment. Likewise, no account shall be taken, in the determination
                          \n of the profits of a permanent establishment, for amount charged (otherwise than towards reimbursement
                          \n of actual expenses), by the permanent establishment to the head office of the enterprise or any of its
                          \n other offices, by way of royalties, fees or other similar payment 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 in
                          \n the case of a banking enterprise, by way of interest on money lent to the head office of the
                          \n enterprise or any of its other offices. <\/p>\n<\/li>\n

                        4. \n

                          For the purposes of the preceding
                          \n paragraphs, the profits to be attributed to the permanent establishment shall be determined by the
                          \n same method year by year unless there is good and sufficient reason to the contrary. <\/p>\n<\/li>\n

                        5. \n

                          Where profits include items of
                          \n income which are dealt with separately in other Articles of this Agreement, then the provisions of
                          \n those Articles shall not be affected by the provisions of this Article.<\/p>\n<\/li>\n

                        6. \n

                          No profits shall be attributed to
                          \n a permanent establishment by reason of the mere purchase by the permanent establishment of goods or
                          \n merchandise for the enterprise.<\/p>\n<\/li>\n

                        7. \n

                          Insofar as it has been customary
                          \n in a Contracting State to determine the profits to be attributed to a permanent establishment on the
                          \n basis of an apportionment of the total profits of the enterprise to its various parts, nothing in
                          \n paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an
                          \n apportionment as may be customary; the method of apportionment adopted shall, however, be such that
                          \n the result shall be in accordance with the principles contained in this Article. <\/p>\n<\/li>\n<\/ol>\n

                          Article 8
                          \n SHIPPING AND AIR TRANSPORT<\/b><\/p>\n

                            \n
                          1. \n

                            Profits from the operation of
                            \n ships or aircraft in international traffic shall be taxable only in the Contracting State of which the
                            \n enterprise operating the ships or aircraft is a resident. <\/p>\n<\/li>\n

                          2. \n

                            The provisions of paragraph 1
                            \n shall also apply to profits from the participation in a pool, a joint business or an international
                            \n operating agency. <\/p>\n<\/li>\n<\/ol>\n

                            Article 9
                            \n ASSOCIATED ENTERPRISES<\/b><\/p>\n

                              \n
                            1. \n

                              Where :<\/p>\n

                                \n
                              1. \n

                                An enterprise of a Contracting
                                \n State participates directly or indirectly in the management, control or capital of an enterprise
                                \n of the other Contracting State, or <\/p>\n<\/li>\n

                              2. \n

                                The same persons participate
                                \n directly or indirectly in the management, control or capital of an enterprise of a Contracting
                                \n State and an enterprise of the other Contracting State, <\/p>\n

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

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

                              4. \n

                                A Contracting State shall not
                                \n change the profits of an enterprise in the circumstances referred to in paragraph 2 after the expiry
                                \n of the time limits provided in its tax laws. <\/p>\n<\/li>\n<\/ol>\n

                                Article 10
                                \n DIVIDENDS<\/b><\/p>\n

                                  \n
                                1. \n

                                  Dividends paid by a company which
                                  \n is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that
                                  \n other State. <\/p>\n<\/li>\n

                                2. \n

                                  However, such dividends may also
                                  \n be taxed in the Contracting State of which the company paying the dividends is a resident, and
                                  \n according to the laws of that State, but if the beneficial owner of the dividends is a resident of the
                                  \n other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the
                                  \n dividends. This paragraph shall not affect the taxation of the company in respect of the profits out
                                  \n of which the dividends are paid. <\/p>\n<\/li>\n

                                3. \n

                                  The term “dividends” as used in
                                  \n this Article means income from shares or the other rights, not being debt-claims, participating in
                                  \n profits, as well as income from other corporate rights which is subjected to the same taxation
                                  \n treatment as income from shares by the laws of the State of which the company making the distribution
                                  \n is a resident. <\/p>\n<\/li>\n

                                4. \n

                                  The provisions of paragraph 1 and
                                  \n 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State,
                                  \n carries on business in the other Contracting State of which the company paying the dividends is a
                                  \n resident, through a permanent establishment situated therein, or performs in that other State
                                  \n independent personal services from a fixed base situated therein, and the holding in respect of which
                                  \n the dividends are paid is effectively connected with such permanent establishment or fixed base. In
                                  \n such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. <\/p>\n<\/li>\n

                                5. \n

                                  Notwithstanding any other
                                  \n provisions of this Agreement where a company which is a resident of a Contracting State of a permanent
                                  \n establishment in the other Contracting State, the profits of the permanent establishment may be
                                  \n subjected to an additional tax in the other State in accordance with its law, but the additional tax
                                  \n so charged shall not exceed, 10 per cent of the amount of such profits after deducting there from
                                  \n income tax and other taxes on income imposed thereon in that State. <\/p>\n<\/li>\n

                                6. \n

                                  Where a company which is a
                                  \n resident of a Contracting State derives profits or income from the other Contracting State, that other
                                  \n State may not impose any tax on the dividends paid by the company, except insofar as such dividends
                                  \n are paid to a resident of that other state or insofar as the holding in respect of which the dividends
                                  \n are paid is effectively connected with a permanent establishment or a fixed base situated in that
                                  \n other State. <\/p>\n<\/li>\n<\/ol>\n

                                  Article 11
                                  \n INTEREST<\/b><\/p>\n

                                    \n
                                  1. \n

                                    Interest arising in a Contracting
                                    \n State and paid to a resident of the other Contracting State may be taxed in that other State. \n <\/p>\n<\/li>\n

                                  2. \n

                                    However, such interest may also be
                                    \n taxed in the Contracting State in which it arises, and according to the laws of that State, but if the
                                    \n beneficial owner of the interest is a resident of the other Contracting State, the tax so charged
                                    \n shall not exceed 10 percent of the gross amount of the interest. <\/p>\n<\/li>\n

                                  3. \n

                                    Notwithstanding the provisions of
                                    \n paragraph 2 interest arising in a Contracting State and derived by the Government of the other
                                    \n Contracting State including a political subdivision, local authorities, the Central Bank or any
                                    \n financial institution controlled by that Government shall be exempt from tax in the first-mentioned
                                    \n State. <\/p>\n<\/li>\n

                                  4. \n

                                    The term “interest” as used in
                                    \n this Article means income from debt-claims of every kind, whether or not secured by mortgage, and
                                    \n whether or not carrying a right to participate in the debtor’s profits, and in particular, income from
                                    \n government securities and income from bonds or debentures. Penalty charges for late payment shall not
                                    \n be regarded as interest for the purpose of this Article. <\/p>\n<\/li>\n

                                  5. \n

                                    The provisions of paragraphs 1 and
                                    \n 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State,
                                    \n carries on business in the other Contracting State in which the interest arises, through a permanent
                                    \n establishment situated therein, or performs in that other State independent personal services from a
                                    \n fixed base situated therein, and the debt-claim in respect of which the interest is paid is
                                    \n effectively connected with such permanent establishment or fixed base. In such case, the provisions of
                                    \n Article 7 or Article 14, as the case may be, shall apply. <\/p>\n<\/li>\n

                                  6. \n

                                    Interest shall be deemed to arise
                                    \n in a Contracting State when the payer is that State itself, a political subdivision, a local authority
                                    \n or a resident of that State. Where, however, the person paying the interest, whether he is a resident
                                    \n of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in
                                    \n connection with which the indebtedness on which the interest is paid was incurred, and such interest
                                    \n is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in
                                    \n the State in which the permanent establishment or fixed base is situated.<\/p>\n<\/li>\n

                                  7. \n

                                    Where, by reason of a special
                                    \n relationship between the payer and the beneficial owner or between both of them and some other person,
                                    \n the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount
                                    \n which would have been agreed upon by the payer and the beneficial owner in the absence of such
                                    \n relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such
                                    \n case, the excess part of the payments shall remain taxable according to the laws of each Contracting
                                    \n State, due regard being had to the other provision of this Agreement.<\/p>\n<\/li>\n<\/ol>\n

                                    Article 12
                                    \n ROYALTIES<\/b><\/p>\n

                                      \n
                                    1. \n

                                      Royalties arising in a Contracting
                                      \n State and paid to a resident of the other Contracting State may be taxed in that other State.<\/p>\n<\/li>\n

                                    2. \n

                                      However, such royalties referred
                                      \n to in paragraph 1 of this Article may also be taxed in the Contracting State in which they arise and
                                      \n according to the laws of that State, but if the beneficial owner of the royalties is a resident of the
                                      \n other Contracting State, the tax so charged shall not exceed 10 percent of the gross amount of the
                                      \n royalties. <\/p>\n<\/li>\n

                                    3. \n

                                      The term “royalties” as used in
                                      \n this Article means payments of any kind received as a consideration for the use of, or the right to
                                      \n use, any copyright of literary, artistic or scientific work including cinematography films, any
                                      \n patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right
                                      \n to use, industrial, commercial or scientific equipment, or for information concerning industrial,
                                      \n commercial or scientific experience.<\/p>\n<\/li>\n

                                    4. \n

                                      The provision of paragraph 1 and 2
                                      \n shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State,
                                      \n carries on business in the other Contracting State in which the royalties arise, through a permanent
                                      \n establishment situated therein, or performs in that other State independent personal services from a
                                      \n fixed base situated therein, and the right or property in respect of which the royalties are paid is
                                      \n effectively connected with such permanent establishment or fixed base. In such case, the provision of
                                      \n Article 7 or Article 14, as the case may be, shall apply.<\/p>\n<\/li>\n

                                    5. \n

                                      Royalties shall be deemed to arise
                                      \n in a Contracting State when the payer is that State itself, a political subdivision, a local authority
                                      \n or a resident of that State. Where, however, the person paying the royalties, whether he is a resident
                                      \n of a Contracting State or not, has in a Contracting State a permanent establishment or fixed base in
                                      \n connection with which the liability to pay the royalties was incurred, and such royalties are borne by
                                      \n such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State
                                      \n in which the permanent establishment or fixed base is situated. <\/p>\n<\/li>\n

                                    6. \n

                                      Where, by reason of a special
                                      \n relationship between the payer and the beneficial owner or between both of them and some other person,
                                      \n the amount of the royalties, having regard to the use, right or information for which they are paid,
                                      \n exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the
                                      \n absence of such relationship, the provisions of this Article shall apply only to the last-mentioned
                                      \n amount. In such case, the excess part of the payments shall remain taxable according to the laws of
                                      \n each Contracting State, due regard being had to the other provisions of this Agreement. <\/p>\n<\/li>\n<\/ol>\n

                                      Article 13
                                      \n CAPITAL GAINS<\/b><\/p>\n

                                        \n
                                      1. \n

                                        Gains derived by a resident of a
                                        \n Contracting State from the alienation of immovable property referred to in Article 6 and situated in
                                        \n the other Contracting State may be taxed in that other State. <\/p>\n<\/li>\n

                                      2. \n

                                        Gains from the alienation of
                                        \n movable property forming part of the business property of a permanent establishment which an
                                        \n enterprise of a Contracting State has in the other Contracting State or of movable property pertaining
                                        \n to a fixed base available to a resident of a Contracting State in the other Contracting State for the
                                        \n purpose of performing independent personal services, including such gains from the alienation of such
                                        \n a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in
                                        \n that other State. <\/p>\n<\/li>\n

                                      3. \n

                                        Gains from the alienation of
                                        \n shares or corporate rights in a company the assets of which consist mainly of immovable property
                                        \n situated in a Contracting State may be taxed in that State. <\/p>\n<\/li>\n

                                      4. \n

                                        Gains derived an enterprise of a
                                        \n Contracting State from the alienation of ships or aircraft operated in international traffic, or
                                        \n movable property pertaining to the operation of such ships or aircraft shall be taxable only in that
                                        \n State. <\/p>\n<\/li>\n

                                      5. \n

                                        Gains from the alienation of any
                                        \n property other than that referred to in the preceding paragraphs shall be taxable only in the
                                        \n Contracting State of which the alienator is a resident. <\/p>\n<\/li>\n<\/ol>\n

                                        Article 14
                                        \n INDEPENDENT PERSONAL SERVICES<\/b><\/p>\n

                                          \n
                                        1. \n

                                          Income derived by a resident of a
                                          \n Contracting State in respect of professional services or other activities of an independent character
                                          \n shall be taxable only in that State unless he has a fixed base regularly available to him in the other
                                          \n Contracting State for the purpose of performing his activities or he is present in that other State
                                          \n for a period or periods exceeding in the aggregate 183 days within any twelve month period. If he has
                                          \n such a fixed base or remains in that other State for the aforesaid period or periods, the income may
                                          \n be taxed in that other State but only so much of it as is attributable to that fixed base or derived
                                          \n in that other State during the aforesaid period or periods. <\/p>\n<\/li>\n

                                        2. \n

                                          The term “professional services”
                                          \n includes especially independent scientific, literary, artistic, educational or teaching activities as
                                          \n well as the independent activities of physicians, engineers, lawyers, dentists, architects and
                                          \n accountants.<\/p>\n<\/li>\n<\/ol>\n

                                          Article 15
                                          \n DEPENDENT PERSONAL SERVICES<\/b><\/p>\n

                                            \n
                                          1. \n

                                            Subject to the provisions of
                                            \n Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a
                                            \n Contracting State in respect of an employment shall be taxable only in that State unless the
                                            \n employment is exercised in the other Contracting State. If the employment is so exercised, such
                                            \n remuneration as is derived there from may be taxed in that other State. <\/p>\n<\/li>\n

                                          2. \n

                                            Notwithstanding the provisions of
                                            \n paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment
                                            \n exercised in the other Contracting State shall be taxable only in the first-mentioned State if: \n <\/p>\n

                                              \n
                                            1. \n

                                              The recipient is present in
                                              \n the other State for a period or periods not exceeding in the aggregate 183 days in any twelve
                                              \n month period commencing or ending in the fiscal year concerning; and <\/p>\n<\/li>\n

                                            2. \n

                                              The remuneration is paid by,
                                              \n or on behalf of, an employer who is not a resident of the other State; and <\/p>\n<\/li>\n

                                            3. \n

                                              The remuneration is not borne
                                              \n by a permanent establishment or a fixed base which the employer has in the other State. <\/p>\n<\/li>\n<\/ol>\n<\/li>\n

                                            4. \n

                                              Notwithstanding the preceding
                                              \n provisions of this Article, remuneration, derived in respect of an employment exercised aboard a ship
                                              \n or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxed
                                              \n only in that State.<\/p>\n<\/li>\n<\/ol>\n

                                              Article 16
                                              \n DIRECTOR’S FEES<\/b><\/p>\n

                                                \n
                                              1. \n

                                                Director’s fees and other similar
                                                \n payments derived by a resident of a Contracting State in his capacity as a member of the board of
                                                \n directors or any other similar organ of his company which is a resident of the other Contracting State
                                                \n may be taxed in that other State. <\/p>\n<\/li>\n

                                              2. \n

                                                The remuneration which a person to
                                                \n whom paragraph 1 applies derived from the company in respect of the discharge of day to-day functions
                                                \n of a managerial or technical nature may be taxed in accordance with the provisions Article 15. \n <\/p>\n<\/li>\n<\/ol>\n

                                                Article 17
                                                \n ARTISTES AND ATHLETES<\/b><\/p>\n

                                                  \n
                                                1. \n

                                                  Notwithstanding the provisions of
                                                  \n Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a
                                                  \n theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his
                                                  \n personal activities as such exercised in the other Contracting State, may be taxed in that other
                                                  \n State. <\/p>\n<\/li>\n

                                                2. \n

                                                  Where income in respect of
                                                  \n personal activities exercised by an entertainer or athlete in his capacity as such accrues not to the
                                                  \n entertainer or an athlete himself but to another person, that income may, notwithstanding the
                                                  \n provisions of Articles 7, 14, and 15, be taxed in the Contracting State in which the activities of the
                                                  \n entertainer or athlete are exercised. <\/p>\n<\/li>\n

                                                3. \n

                                                  Notwithstanding the provisions of
                                                  \n paragraph 1 and 2, income derived from activities referred to in paragraph 1 performed under a
                                                  \n cultural agreement or arrangement between the Contracting State shall be exempt from tax in the
                                                  \n Contracting State in which the activities are exercised if the visit to that State is wholly or
                                                  \n substantially supported by funds of one or both of the Contracting States, a local authority or public
                                                  \n institution thereof.<\/p>\n<\/li>\n<\/ol>\n

                                                  Article 18
                                                  \n PENSIONS<\/b><\/p>\n

                                                  Subject to the provisions of paragraph 2 of article 19, pensions and the other
                                                  \n similar remuneration paid to a resident of a Contracting State in consideration of past employment shall
                                                  \n be taxable only in that State.<\/div>\n

                                                  Article 19
                                                  \n GOVERNMENT SERVICE<\/b><\/p>\n\n\n\n\n\n
                                                  1.<\/td>\n\n
                                                    \n
                                                  1. Salaries, wages and other similar
                                                    \n remuneration, other than a pension, paid by a Contracting State or a political subdivision or a
                                                    \n local authority thereof, to an individual in respect of services rendered to that State or
                                                    \n subdivision or authority shall be taxable only in that State. <\/li>\n
                                                  2. However, such salaries, wages and other
                                                    \n similar remuneration shall be taxable only in the other Contracting State if the services are
                                                    \n rendered in that other State and the individual is a resident of that State who : <\/p>\n
                                                      \n
                                                    1. is a national of that State; or<\/li>\n
                                                    2. did not become a resident of that State
                                                      \n solely for the purpose of rendering the services.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n
                                                  2.<\/td>\n\n
                                                    \n
                                                  1. Any pension paid by, or out funds created
                                                    \n by, a Contracting State or a political subdivision or a local authority thereof to an individual
                                                    \n in respect of services rendered to that State or subdivision or local authority shall be taxable
                                                    \n only in that State.<\/li>\n
                                                  2. However, such pension shall be taxable only
                                                    \n in the other Contracting State if the individual is a resident of, and a national of that
                                                    \n State. <\/li>\n<\/ol>\n<\/td>\n<\/tr>\n
                                                  3.<\/td>\n\n

                                                      The provisions of Articles
                                                  \n 15, 16 and 18 shall apply to salaries, wages and other similar remuneration and pensions in
                                                  \n respect of services rendered in connection with a business carried on by a    
                                                  \n         Contracting State or political subdivision or a local
                                                  \n authority thereof. <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                  Article 20
                                                  \n PROFESSORS AND RESEARCHERS<\/b><\/p>\n

                                                    \n
                                                  1. \n

                                                    An individual who visits a
                                                    \n Contracting State for the purpose of teaching or carrying out research at a university, college or
                                                    \n other recognized educational institution in that Contracting State and who is or was immediately
                                                    \n before that visit a resident of the other Contracting State shall be exempt from taxation in the
                                                    \n first-mentioned Contracting State on remuneration for such teaching or research for a period not
                                                    \n exceeding two consecutive years from the date of his first visit for that purpose. <\/p>\n<\/li>\n

                                                  2. \n

                                                    The provision of paragraph 1 of
                                                    \n this Article shall not apply to income from research if such research is undertaken not in the public
                                                    \n interest but primarily for the private benefit of a specific person or persons. <\/p>\n<\/li>\n<\/ol>\n

                                                    Article 21
                                                    \n STUDENTS AND TRAINEES<\/b><\/p>\n

                                                      \n
                                                    1. \n

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

                                                    2. \n

                                                      In respect of grants, scholarships
                                                      \n and remuneration from employment not covered by paragraph 1, a student or business trainee described
                                                      \n in paragraph 1 shall, in addition, be entitled during such education or training to the same
                                                      \n exemption, reliefs or reductions in respect of taxes available to residents of the Contracting State
                                                      \n which he is visiting. <\/p>\n<\/li>\n<\/ol>\n

                                                      Article 22
                                                      \n OTHER INCOME<\/b><\/p>\n

                                                        \n
                                                      1. \n

                                                        Items of income of a residents of
                                                        \n a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement,
                                                        \n other than income in the form of lotteries, prizes shall be taxable in that State. <\/p>\n<\/li>\n

                                                      2. \n

                                                        The provisions of paragraph 1
                                                        \n shall not apply to income, other than income from immovable property as defined in paragraph 2 of
                                                        \n Article 6, if the recipient of such income, being a resident of a Contracting State, carries on
                                                        \n business in the other Contracting State through a permanent establishment situate therein, or performs
                                                        \n in that other State independent personal services from a fixed base situated therein, and the right or
                                                        \n property in respect of which the income is paid is effectively connected with such permanent
                                                        \n establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may
                                                        \n be, shall apply.<\/p>\n<\/li>\n<\/ol>\n

                                                        Article 23
                                                        \n METHOD FOR ELIMINATION OF DOUBLE TAXATION<\/b><\/p>\n

                                                        Where a resident of a Contracting State derives income from the other Contracting
                                                        \n State, the amount of tax on that income payable in tat other Contracting State in accordance with its
                                                        \n taxation laws and the provisions of this Agreement, may be credited against the tax levied in the
                                                        \n first-mentioned Contracting State imposed on that resident. The amount of credit, however, shall not
                                                        \n exceed the amount of the tax on the first-mentioned Contracting State on that income computed in
                                                        \n accordance with its taxation laws and regulation.<\/div>\n

                                                        Article 16
                                                        \n NON-DISCRIMINATION<\/b><\/p>\n

                                                          \n
                                                        1. \n

                                                          Nationals of a Contracting State
                                                          \n shall not be subjected in the other Contracting State to any taxation or any requirement connected
                                                          \n therewith which is other or more burdensome than the taxation and connected requirements to which
                                                          \n nationals of that other State in the same circumstances are or may be subjected. <\/p>\n<\/li>\n

                                                        2. \n

                                                          The Taxation on a permanent
                                                          \n establishment which an enterprise of a Contracting State has in the other Contracting State shall not
                                                          \n be less favorably levied in that other State than the taxation levied on enterprises of that other
                                                          \n State carrying on the same activities. This provision shall not be construed as obliging a Contracting
                                                          \n State to grant to residents of the other Contracting State any personal allowances, reliefs and
                                                          \n reductions for taxation purposes on account of civil status or family responsibilities which it grants
                                                          \n to its own residents.<\/p>\n<\/li>\n

                                                        3. \n

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

                                                        4. \n

                                                          Except where the provisions of
                                                          \n paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12 apply, interest,
                                                          \n royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the
                                                          \n other Contracting State shall, for the purpose of determining the taxable profits of such enterprise,
                                                          \n be deductible under the same conditions as if they had been paid to a resident of the first-mentioned
                                                          \n State. Similarly, any debts of an enterprise of a Contracting State shall, for the purpose of
                                                          \n determining the taxable capital of such enterprise, be deductible under the same conditions as if they
                                                          \n had been contracted to a resident of the first-mentioned state. <\/p>\n<\/li>\n

                                                        5. \n

                                                          In this Article the term
                                                          \n “taxation” means taxes which are the subject of this Agreement. <\/p>\n<\/li>\n<\/ol>\n

                                                          Article 25
                                                          \n MUTUAL AGREEMENT PROCEDURE<\/b><\/p>\n

                                                            \n
                                                          1. \n

                                                            Where a person considers that the
                                                            \n actions of one or both of the Contracting States result or will result for him in taxation not in
                                                            \n accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the
                                                            \n domestic law of those States, present his case to the competent authority of the Contracting State of
                                                            \n which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the
                                                            \n Contracting State of which he is a national. The case must be presented within two years from the
                                                            \n first notification of the action resulting in taxation in accordance with the provisions of the
                                                            \n Agreement. <\/p>\n<\/li>\n

                                                          2. \n

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

                                                          3. \n

                                                            The competent authorities of the
                                                            \n Contracting State shall endeavor to resolve by mutual agreement any difficulties or doubts arising as
                                                            \n to the interpretation or application of the Agreement. They may also consult together for the
                                                            \n elimination of double taxation in cases not provided for in the Agreement. <\/p>\n<\/li>\n

                                                          4. \n

                                                            The competent authorities of the
                                                            \n Contracting State may communicate with each other directly for the purpose of reaching an agreement in
                                                            \n the sense of the preceding paragraphs. The competent authorities, through consultations, shall develop
                                                            \n appropriate bilateral procedures, conditions, methods and techniques for the implementation of the
                                                            \n mutual agreement procedure provided for in this Article. <\/p>\n<\/li>\n<\/ol>\n

                                                            Article 26
                                                            \n EXCHANGE OF INFORMATION<\/b><\/p>\n

                                                              \n
                                                            1. \n

                                                              The competent authorities of the
                                                              \n Contracting States shall exchange such information as is necessary for carrying out the provisions of
                                                              \n this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the
                                                              \n Agreement insofar as the taxation there under is not contrary to the Agreement, in particular for the
                                                              \n prevention of fraud or evasion of such taxes. The exchange of information is not restricted by Article
                                                              \n 1. Any information received by a Contracting State shall be treated as, secret in the same manner as
                                                              \n information obtained under the domestic laws of that State. However, if the information is originally
                                                              \n regarded as secret in the transmitting State it shall be disclosed only to persons or authorities
                                                              \n (including courts and administrative bodies) involved in the assessment or collection of, the
                                                              \n enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes
                                                              \n which are the subject of the Agreement. Such persons or authorities shall use the information only for
                                                              \n such purposes but may disclose the information in public court proceedings or, in judicial
                                                              \n decisions. <\/p>\n<\/li>\n

                                                            2. \n

                                                              In no case shall the provisions of
                                                              \n paragraph 1 be construed so as to impose on a Contracting State the obligation: <\/p>\n

                                                                \n
                                                              1. \n

                                                                to carry out administrative
                                                                \n measures at variance with the laws and administrative practice of that or of the other Contracting
                                                                \n State;<\/p>\n<\/li>\n

                                                              2. \n

                                                                to supply information which is
                                                                \n not obtainable under the laws or in the normal course of the administration of that or of the
                                                                \n other Contracting State;<\/p>\n<\/li>\n

                                                              3. \n

                                                                to supply information which
                                                                \n would disclose any trade, business, industrial, commercial or professional secret or trade
                                                                \n process, or information, the disclosure of which would be contrary to public policy (order
                                                                \n public). <\/p>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

                                                                Article 27
                                                                \n DIPLOMATIC AGENTS AND CONSULAR OFFICERS<\/b><\/p>\n

                                                                Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or
                                                                \n consular officers under the general rules of the international law or under the provision of special
                                                                \n agreements.<\/div>\n

                                                                Article 28
                                                                \n ENTRY INTO FORCE<\/b><\/p>\n

                                                                  \n
                                                                1. \n

                                                                  This Agreement shall enter into
                                                                  \n force on the later of date on which the respective Governments shall notify each other in writing
                                                                  \n through diplomatic channels that the formalities constitutionally required in their respective States
                                                                  \n for the entry into force of this Agreement have been complied with.<\/p>\n<\/li>\n

                                                                2. \n

                                                                  This Agreement shall have effect :\n <\/p>\n

                                                                    \n
                                                                  1. \n

                                                                    in respect of taxes withheld
                                                                    \n at source to income derived on or after 1 January in the year next following that in which the
                                                                    \n Agreement enters into force; and <\/p>\n<\/li>\n

                                                                  2. \n

                                                                    in respect of other taxes on
                                                                    \n income to such taxes chargeable for the taxable years beginning on or after 1 of January in the
                                                                    \n year next following that in which the Agreement enters into force. <\/p>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

                                                                    Article 29
                                                                    \n TERMINATION<\/b><\/p>\n

                                                                    This Agreement shall remain in force until terminated by one of the Contracting
                                                                    \n States. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving
                                                                    \n notice of termination at least 6 months before the end of any calendar year following after the period of
                                                                    \n five years from the date on which the Agreement enters into force.<\/div>\n
                                                                      \n
                                                                    1. \n

                                                                      in respect of taxes withheld at
                                                                      \n source to income derived on or after 1 January in the year next following that in which the notice of
                                                                      \n termination is given;<\/p>\n<\/li>\n

                                                                    2. \n

                                                                      in respect to other taxes on
                                                                      \n income to such taxes chargeable for the taxable years beginning on or after 1 January in the year next
                                                                      \n following that in which the notice of termination is given.<\/p>\n<\/li>\n<\/ol>\n

                                                                       <\/p>\n

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

                                                                      DONE in duplicate Jakarta on July, 11, 2002 in the Indonesian, Korean, and English languages. All texts
                                                                      \n being equally authentic. In case of any divergence in interpretation, the English text shall prevail.
                                                                      \n  \n <\/div>\n\n\n\n
                                                                      \n

                                                                      FOR THE GOVERNMENT OF
                                                                      \n THE REPUBLIC OF INDONESIA<\/p>\n

                                                                      DR. N. HASSAN WIRAJUDA
                                                                      \n MINISTER FOR FOREIGN AFFAIRS<\/p>\n<\/td>\n

                                                                      		\n

                                                                      FOR THE GOVERNMENT OF
                                                                      \n THE DEMOCRATIC PEOPLE’S REPUBLIC OF KOREA<\/p>\n

                                                                      PAEK NAM SUN
                                                                      \n MINISTER FOR FOREIGN AFFAIRS<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n","protected":false},"excerpt":{"rendered":"

                                                                      AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF THE DEMOCRATIC PEOPLE’S REPUBLIC OF KOREA 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 […]<\/p>\n","protected":false},"author":1,"featured_media":179,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nNorth Korea - 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\/north-korea\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"North Korea - 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