{"id":481,"date":"2025-10-01T03:27:46","date_gmt":"2025-10-01T03:27:46","guid":{"rendered":"https:\/\/whimsical-pyramid.localsite.io\/?p=481"},"modified":"2025-10-01T03:27:46","modified_gmt":"2025-10-01T03:27:46","slug":"tajikistan","status":"publish","type":"post","link":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/","title":{"rendered":"Tajikistan"},"content":{"rendered":"
\n

AGREEMENT BETWEEN<\/span><\/b><\/span><\/span><\/span><\/p>\n

THE  REPUBUC OF INDONESIA
\n AND<\/span><\/b><\/span><\/span><\/span>\n <\/p>\n

THE
\n REPUBLIC  OF TAJIKISTAN<\/span><\/b><\/span><\/span><\/span>\n <\/p>\n

FOR<\/span><\/b><\/span><\/span><\/span><\/p>\n

THE
\n AVOIDANCE OF DOUBLE TAXATION
\n AND<\/span><\/b><\/span><\/span><\/span><\/p>\n

THE
\n PREVENTION OF FISCAL EVASION  WITH  RESPECT TO TAXES
\n ON INCOME<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

The
\n Republic of Indonesia and The Republic of Tajikistan, 
\n hereinafter referred to as “the Contracting States<\/b>“<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

Confirming  their desire  to  develop  
\n and  strengthen  the  economic,  scientific, technical and cultural
\n cooperation between both states,  and<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

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

 <\/p>\n

Have
\n agreed as follows:<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

ARTICLE
\n I<\/span><\/b><\/span><\/span><\/span><\/p>\n

PERSONAL  SCOPE<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

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

 <\/p>\n

ARTICLE  II<\/span><\/b><\/span><\/span><\/span><\/p>\n

TAXES
\n COVERED<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

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

2.<\/span><\/span><\/span><\/span><\/p>\n

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

3.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(a)<\/span><\/b><\/span><\/span><\/span><\/p>\n

in
\n Indonesia  : <\/span><\/span><\/span><\/span><\/span><\/p>\n

the
\n income tax.<\/span><\/span><\/span><\/span><\/span><\/p>\n

(hereinafter referred to as “Indonesian tax”).
\n <\/span><\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(b)<\/span><\/b><\/span><\/span><\/span><\/p>\n

in the
\n case of Republic of Tajikistan  : <\/span><\/span><\/span><\/span><\/span><\/p>\n

the
\n profit tax from the juridical  person; the income tax from the
\n citizens;<\/span><\/span><\/span><\/span><\/span><\/p>\n

(hereinafter referred to as “Tajik
\n taxes”).<\/span><\/span><\/span><\/span><\/span><\/p>\n

4.<\/span><\/b><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

ARTICLE  Ill<\/span><\/b><\/span><\/span><\/span><\/p>\n

GENERAL  DEFINITIONS<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

For  the  purposes   of this 
\n Agreement,  unless  the  context   otherwise requires:
\n <\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(a)<\/span><\/span><\/span><\/span><\/p>\n

the term
\n ” a Contracting State” and “the other Contracting State”
\n means     Republic   of  Indonesia  or 
\n Republic   of  Tajikistan   as context 
\n requires;<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(b)<\/span><\/span><\/span><\/span><\/p>\n

i)<\/span><\/span><\/span><\/span><\/p>\n

the
\n term  “Indonesia”  means  the territory of the  Republic of Indonesia
\n as
\n defined in its laws; <\/span><\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

ii)<\/span><\/span><\/span><\/span><\/p>\n

the 
\n term    “Tajikistan”  
\n means  the  Republic   of Tajikistan and under the use in the geographic
\n essence  includes its territory,  internal  water,  air space 
\n which   are  under  the sovereignty and jurisdiction of the 
\n Republic  of Tajikistan, including   the   rights  
\n on   use   of   bowels    and  
\n natural
\n resources     in    connection   
\n with    the    norms    
\n of    the International  law and where the legislation of the Republic
\n of
\n Tajikistan is;<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(c)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(d)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(e)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(f)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(g)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

 <\/p>\n

i)<\/span><\/span><\/span><\/span><\/p>\n

In
\n Indonesia:<\/span><\/span><\/span><\/span><\/p>\n

The Minister of Finance or his authorized
\n representative;<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

ii)<\/span><\/span><\/span><\/span><\/p>\n

In Tajikistan :<\/span><\/span><\/span><\/span><\/p>\n

the Minister of Finance or his authorized representative:
\n <\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(h)<\/span><\/span><\/span><\/span><\/p>\n

the term “national” means :<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

i)<\/span><\/span><\/span><\/span><\/p>\n

any   individual  
\n possessing   
\n the   nationality    Contracting State;<\/span><\/span><\/span><\/span>\n <\/p>\n

 <\/p>\n

 <\/p>\n

ii)<\/span><\/span><\/span><\/span><\/p>\n

any legal person,  partnership  and association deriving
\n its status  as  such  from  the  laws  in  force 
\n in  a  Contracting State.<\/span><\/span><\/span><\/span><\/p>\n

2.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

ARTICLE  IV <\/span><\/b><\/span><\/span><\/span><\/p>\n

RESIDENT<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

For the
\n purpose of this Agreement, the term “resident of a
\n Contracting State”  means any person  who, under the laws of that State,  is
\n liable to tax therein  by reason of his domicile,  residence,  place  of
\n management or any other criterion of a similar nature.<\/span><\/span><\/span><\/span><\/p>\n

2.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(a)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(b)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(c)<\/span><\/span><\/span><\/span><\/p>\n

if he
\n has  an habitual  abode in  both  States
\n or in  neither of them, the competent authorities  of  the 
\n Contracting  States  shall settle the question by mutual 
\n agreement.<\/span><\/span><\/span><\/span><\/p>\n

3.<\/span><\/span><\/span><\/span><\/p>\n

Where by
\n reason of the provisions of paragraph  1   a
\n person  other than an individual is a residence of both Contracting State, then it
\n shall
\n be deemed  to  be a resident  of the State in which  its  place of
\n effective management is situated.<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

ARTICLE
\n V<\/span><\/b><\/span><\/span><\/span><\/p>\n

PERMANENT ESTABLISHMENT<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

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

2.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(a)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(b)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(c)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(d)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(e)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(f)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(g)<\/span><\/span><\/span><\/span><\/p>\n

a
\n farm  or plantation  and forestry;
\n <\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(h)<\/span><\/span><\/span><\/span><\/p>\n

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

3.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(a)<\/span><\/span><\/span><\/span><\/p>\n

a
\n building  site, a construction, assembly  or
\n installation project or supervisory  activities  in  connection 
\n therewith,  but  only  where such site,  project or activities
\n continue  for a period  of more than 6(six) 
\n months;<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(b)<\/span><\/span><\/span><\/span><\/p>\n

the
\n furnishing  of services,  including consultancy
\n services  by an enterprise  through  employees  or  other
\n personnel   engaged   by the enterprise for such purpose,  but only
\n where  activities  of that nature  continue  (for the same or a
\n connected  project) within the country for a   period or periods aggregating
\n more  that 91  days within any twelve month period.<\/span><\/span><\/span><\/span>\n <\/p>\n

4.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(a)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(b)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(c)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(d)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(e)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(f)<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

(g)<\/span><\/span><\/span><\/span><\/p>\n

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

5.<\/span><\/span><\/span><\/span><\/p>\n

Notwithstanding the provisions of paragraphs 1   
\n and
\n 2, where a person\u2022 other than an agent of an  independent status  to whom 
\n paragraph  6 applies- is  acting  in  a    Contracting
\n State  on behalf of an enterprise  of the other Contracting State. that enterprise
\n shall be deemed to have  a permanent establishment in the first-mentioned State in
\n respect of any activities  which  that  person  undertakes for 
\n the  enterprise,  if such a person:<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(a)<\/span><\/span><\/span><\/span><\/p>\n

has or
\n habitually exercises in that State an authority to conclude
\n contracts in the name of enterprise, unless the activities of such person are limited to
\n those
\n mentioned in paragraph 4 which, if exercised through a fixed place of business, would not
\n make
\n this fixed  place  of business a  permanent  establishment  under
\n the
\n provisions of that paragraph;  or<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(b)<\/span><\/span><\/span><\/span><\/p>\n

has 
\n no  such  authority,   but 
\n habitually  maintain  in  the  first\u2022 mentioned State a stock of goods
\n or
\n merchandise from which he regularly delivers goods or merchandise on behalf of the
\n enterprise;
\n or<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(c)<\/span><\/span><\/span><\/span><\/p>\n

manufactures  or processes in that State for the enterprise
\n goods or merchandise belonging to the enterprise.<\/span><\/span><\/span><\/span><\/p>\n

6.<\/span><\/span><\/span><\/span><\/p>\n

Notwithstanding the preceding provisions of this Article, 
\n an  insurance enterprise  of  a  Contracting  State 
\n shall,   except   in   regard  to  re\u2022 insurance, be
\n 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
\n risks situated therein through a person other than an agent of an independent status to whom
\n paragraph 7 applies.<\/span><\/span><\/span><\/span><\/p>\n

7.<\/span><\/span><\/span><\/span><\/p>\n

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

8.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

ARTICLE  VI<\/span><\/b><\/span><\/span><\/span><\/p>\n

INCOME
\n FROM IMMOVABLE PROPERTY<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

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

2.<\/span><\/span><\/span><\/span><\/p>\n

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

3.<\/span><\/span><\/span><\/span><\/p>\n

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

4.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

ARTICLE  VII<\/span><\/b><\/span><\/span><\/span><\/p>\n

BUSINESS  PROFITS<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

The
\n profits of an enterprise  of a Contracting State shall be
\n taxable only in  that  State  unless  the  enterprise carries 
\n on  business  in  the  other Contracting  State  through 
\n a
\n permanent establishment  situated  therein. If the  enterprise carries
\n on 
\n business  as  aforesaid,  the  profits  of the enterprise may be
\n taxed in the other State but only so much of then an is  attributable  to
\n (a) 
\n that   permanent  establishment;  (b) sales in  that other
\n State  of goods or merchandise  of the same  or similar kind as those sold
\n through that permanent establishment: or (c) other business activities  carried 
\n on
\n in  that other State  of the same or similar  kind as those effected through
\n that permanent establishment. <\/span><\/span><\/span><\/span><\/p>\n

2.<\/span><\/span><\/span><\/span><\/p>\n

Subject  to  the  provrsions  of
\n paragraph   3,  where  an  enterprise  of a Contracting 
\n State carries on business  in.the other  Contracting  State through a
\n permanent
\n establishment situated therein, there shall in each Contracting  State  be 
\n attributed  to that permanent  establishment  the profits which  it
\n might
\n 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
\n conditions and dealing wholly  independently with the enterprise of which it is a
\n permanent establishment.<\/span><\/span><\/span><\/span><\/p>\n

3.<\/span><\/span><\/span><\/span><\/p>\n

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

4.<\/span><\/span><\/span><\/span><\/p>\n

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

5.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

ARTICLE
\n VIII<\/span><\/b><\/span><\/span><\/span><\/p>\n

INTERNATIONAL TRAFFIC<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

Profits  derived  by  an  enterprise 
\n of  a  Contracting  State  from  the operation  of ships and
\n aircraft,  in  international  traffic  shall be taxable only in that
\n State.<\/span><\/span><\/span><\/span><\/p>\n

2.<\/span><\/span><\/span><\/span><\/p>\n

For 
\n the  purposes  of  Paragraph 
\n 1      of  this  Article  profits  from 
\n the
\n operation of ship or aircraft in international traffic includes 
\n :<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

a)<\/span><\/span><\/span><\/span><\/p>\n

the lease
\n of container which is incidental to the operation of ship
\n or aircraft. <\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

b)<\/span><\/span><\/span><\/span><\/p>\n

the lease
\n of ship or aircraft in international
\n traffic.<\/span><\/span><\/span><\/span><\/p>\n

3.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

ARTICLE  IX<\/span><\/b><\/span><\/span><\/span><\/p>\n

ASSOCIATED ENTERPRISES<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

Where<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

a.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

b.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

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

2.<\/span><\/span><\/span><\/span><\/p>\n

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

3.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

ARTICLE
\n X<\/span><\/b><\/span><\/span><\/span><\/p>\n

DIVIDENDS<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

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

2.<\/span><\/span><\/span><\/span><\/p>\n

However,  such dividends may also be taxed in  the
\n Contracting State of which the company paying the dividends  in a resident and
\n according
\n to the  laws  of that  state,  but  if the  receipt 
\n is  beneficial  owner  of the dividends the tax so charges shall not
\n exceed  10 per cent of the gross amount of dividends.<\/span><\/span><\/span><\/span><\/p>\n

3.<\/span><\/span><\/span><\/span><\/p>\n

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

4.<\/span><\/span><\/span><\/span><\/p>\n

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

5.<\/span><\/span><\/span><\/span><\/p>\n

Whether a
\n company which is a  resident of a Contracting State
\n derives profits  or  income  from the other Contracting  States, 
\n that other State may not impose any tax on the dividends paid by the company, except insofar
\n as such dividends   are paid to a resident of that other State or insofar as
\n the  holding  in  respect to which  the  dividends  are 
\n paid  is effectively  connected  with  permanent establishment or
\n a 
\n fixed  base situated  in  that other State  nor subject  the 
\n company’s  undistributed profits  to  a  tax  on  the 
\n company’s  undistributed  profits  even  if the dividends 
\n paid 
\n or the undistributed  profits  consist  wholly  or partly of profits or
\n income arising in such other State. <\/span><\/span><\/span><\/span><\/p>\n

6.<\/span><\/span><\/span><\/span><\/p>\n

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

7.<\/span><\/span><\/span><\/span><\/p>\n

The
\n provision of paragraph 6 of this Article shall not affect the
\n provision contained in any production sharing contract and relating to oil and gas
\n sector  concluded  by the Government of Indonesia,  its 
\n instrumentality,
\n its relevant state oil and gas company or any other entity thereof with a person who is a
\n resident of the other Contracting States.<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

ARTICLE
\n XI<\/span><\/b><\/span><\/span><\/span><\/p>\n

INTEREST<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

Interest  arising  in  a  Contracting 
\n State and  paid  to a  resident of  the other Contracting 
\n State  may be taxed in  that other Contracting  State  if such resident
\n is
\n the beneficial owner of the interest.<\/span><\/span><\/span><\/span><\/p>\n

2.<\/span><\/span><\/span><\/span><\/p>\n

The 
\n rate  of  tax  imposed  by 
\n one  of Contracting  States  on  interest derived  from 
\n sources  within that  Contracting  States  and  beneficially owned
\n by
\n resident of the other Contracting State shall not exceed 10 percent of the gross amount of
\n the
\n interest.<\/span><\/span><\/span><\/span><\/p>\n

3.<\/span><\/span><\/span><\/span><\/p>\n

Notwithstanding  the  provisions  of
\n paragraph 
\n 2,   interest  arising  in  a Contracting  
\n State   and   derived   by  the  
\n Government  of  the   other Contracting   State  
\n including   local   authorities   thereof,  
\n a    political subdivision,  the Central  Bank or any
\n financial 
\n institution  controlled by that   Government,   the 
\n capital  of  which   is   wholly   owned  
\n by  the Government  of the other Contracting State,  as  may be 
\n agreed  upon from time to time between the competent authorities of the Contracting
\n States, shall be exempt from tax in the first-mentioned State.<\/span><\/span><\/span><\/span>\n <\/p>\n

4.<\/span><\/span><\/span><\/span><\/p>\n

The
\n term  “interest” as  used in  this Article 
\n means  income  from debt\u2022 claims of every kind,  whether or not secured by
\n mortgage,  and whether or  not  carrying  a  right  to 
\n participate  in  the  debtor’s  profits,  and  in
\n particular,  income from government securities  and income from bonds or 
\n debentures,   including  premiums  and  prizes  
\n attaching   to  such securities,  bonds  or  debentures, 
\n as  well  as  income  assimilated  to income  from money
\n lent  under the taxation  law  of the States  in  which the
\n income  arises,  including interest on deferred payment sales.
\n <\/span><\/span><\/span><\/span><\/p>\n

5.<\/span><\/span><\/span><\/span><\/p>\n

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

6.<\/span><\/span><\/span><\/span><\/p>\n

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

7.<\/span><\/span><\/span><\/span><\/p>\n

Where  by reason  of a special relationship
\n between 
\n the  payer  and the beneficial owner or between  both of them and some 
\n other persons, the amount  of the  interest,  having  regard  to
\n 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
\n the absence  of such relationship, the provisions  of this Article shall apply
\n only
\n to the last-mentioned  amount. In  such  case,  the  excess 
\n part  of the  payments  shall  remain taxable according  to
\n the 
\n laws  of each Contracting  State,  due regard  being had to the other
\n provisions  of this Agreement.<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

ARTICLE
\n XII<\/span><\/b><\/span><\/span><\/span><\/p>\n

ROYALTIES<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

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

2.<\/span><\/span><\/span><\/span><\/p>\n

The  rate  of tax  imposed  by one  of
\n Contracting  States  on  royalties derived  from  source 
\n within  that  Contracting  State  and  beneficially owned  by
\n resident  of the other Contracting  State  shall  not exceed  10
\n per
\n cent of the gross amount of the royalties described in paragraph<\/span><\/span><\/span><\/span>\n <\/p>\n

3.<\/span><\/span><\/span><\/span><\/p>\n

The 
\n term “royalties” as used in this  Article means 
\n payments,  whether periodical  or not, and in whatever  form or name or
\n nomenclature to the extent to which they are made as consideration for
\n :<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(a)<\/span><\/span><\/span><\/span><\/p>\n

the 
\n use  of,  or the right to use,  any
\n copyright, patent, design  or model,  plan, secret formula  or process, 
\n trademark  or other  like property  or right; 
\n or<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(b)<\/span><\/span><\/span><\/span><\/p>\n

the 
\n use  of,  or  the  right to 
\n use,  any _industrial,  commercial   or scientific equipment;
\n or<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(c)<\/span><\/span><\/span><\/span><\/p>\n

the   supply   of  
\n scientific,   technical,   industrial   or  
\n commercial knowledge or information;  or<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

(d)<\/span><\/span><\/span><\/span><\/p>\n

the 
\n supply  of any assistance  that  is 
\n ancillary  and  subsidiary  to any  such  property  or right
\n as
\n is  mentioned  in  subparagraph  (a), any  such 
\n equipment   as  is  mentioned   in  sub-paragraph 
\n (b)  or any  such  knowledge   or  information  as 
\n is  mentioned  in  sub\u2022 paragraph  (c); or<\/span><\/span><\/span><\/span>\n <\/p>\n

 <\/p>\n

(e)<\/span><\/span><\/span><\/span><\/p>\n

the use
\n of,  or the right to use:<\/span><\/span><\/span><\/span>\n <\/p>\n

 <\/p>\n

 <\/p>\n

i)<\/span><\/span><\/span><\/span><\/p>\n

motion  picture films;  or<\/span><\/span><\/span><\/span>\n <\/p>\n

 <\/p>\n

 <\/p>\n

ii)<\/span><\/span><\/span><\/span><\/p>\n

films or
\n video for use in connection with television; 
\n or<\/span><\/span><\/span><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

iii)<\/span><\/span><\/span><\/span><\/p>\n

tapes for
\n use in connection with radio
\n broadcasting<\/span><\/span><\/span><\/span><\/p>\n

4.<\/span><\/span><\/span><\/span><\/p>\n

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

5.<\/span><\/span><\/span><\/span><\/p>\n

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

6.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

ARTICLEXllf<\/span><\/b><\/span><\/span><\/span><\/p>\n

CAPITAL  GAINS<\/span><\/b><\/span><\/span><\/span><\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

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

2.<\/span><\/span><\/span><\/span><\/p>\n

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

3.<\/span><\/span><\/span><\/span><\/p>\n

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

4.<\/span><\/span><\/span><\/span><\/p>\n

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

 <\/p>\n

ARTICLE
\n XIV<\/span><\/b><\/span><\/span><\/span><\/p>\n

INDEPENDENT PERSONAL SERVICES<\/span><\/b><\/span><\/span><\/span>\n <\/p>\n

 <\/p>\n

1.<\/span><\/span><\/span><\/span><\/p>\n

Income  derived   by  a  resident 
\n of
\n a  Contracting  State  in  respect  of professional 
\n services  or  other  activities  of an  independent character shall
\n be taxable only in that State unless he has a fixed base regularly available  to 
\n him  in  the  other  Contracting  State  for  the 
\n purpose  of performing  his activities or he is present in  that other State
\n for a period or periods exceeding  in the aggregate 91 days within any twelve month
\n period.    If he has such a fixed  base or remains  in\u00b7 that other
\n State  for the aforesaid  period  or periods,  the income  may be
\n taxed in that other State  but  only so much of it  as is 
\n attributable  to that fixed  base or  is derived in that other State during
\n the
\n aforesaid period or periods.<\/span><\/span><\/span><\/span><\/p>\n

2.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    ARTICLE
    \n XV<\/span><\/b><\/span><\/span><\/span><\/p>\n

    DEPENDENT PERSONAL SERVICES<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    1.<\/span><\/span><\/span><\/span><\/p>\n

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

    2.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    a.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    b.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    c.<\/span><\/span><\/span><\/span><\/p>\n

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

    3.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    ARTICLE
    \n XVI<\/span><\/b><\/span><\/span><\/span><\/p>\n

    DIRECTORS’ FEES<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    1.<\/span><\/span><\/span><\/span><\/p>\n

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

    2.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    ARTICLE  XVII<\/span><\/b><\/span><\/span><\/span><\/p>\n

    ARTISTES  AND ATHLETES<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    1.<\/span><\/span><\/span><\/span><\/p>\n

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

    2.<\/span><\/span><\/span><\/span><\/p>\n

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

    3.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    ARTICLE
    \n XVIII<\/span><\/b><\/span><\/span><\/span><\/p>\n

    PENSIONS AND ANNUITIES<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    1.<\/span><\/span><\/span><\/span><\/p>\n

    Subject
    \n to the provisions  of paragraphs  2 of
    \n Article  XIX,  any  pensions or  other  similar 
    \n remuneration  paid   to   a   resident  of 
    \n one   of  the Contracting States from a source in the other Contracting State
    \n in consideration of past  employment or services in that other Contracting State 
    \n and  any annuity  paid to such  a resident from  such a source  may
    \n be taxed in that other State. <\/span><\/span><\/span><\/span><\/p>\n

    2.<\/span><\/span><\/span><\/span><\/p>\n

    The 
    \n term “annuity” means  a stated sum  payable
    \n periodically at stated times  during life  or during a specified  or 
    \n ascertainable  period  of time under an obligation to make  the 
    \n payments  in  return  for  adequate  and full consideration
    \n in 
    \n money  or money’s  worth.<\/span><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    ARTICLE  XIX<\/span><\/b><\/span><\/span><\/span><\/p>\n

    GOVERNMENT SERVICE<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    1.<\/span><\/span><\/span><\/span><\/p>\n

    (a)<\/span><\/span><\/span><\/span><\/p>\n

     Remuneration,   other  
    \n than  
    \n a  pension,   paid   by   a  Contracting
    \n State,  or a local  authority  thereof  to an  individual 
    \n in  respect  of services  rendered to that State or local authority
    \n shall  be taxable only in that State.<\/span><\/span><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    (b)<\/span><\/span><\/span><\/span><\/p>\n

    However,  such  remuneration shall  be taxable
    \n only  in the  other Contracting State if the services  are rendered
    \n in 
    \n that other State and the individual is  a resident of that State
    \n who:<\/span><\/span><\/span><\/span><\/span><\/p>\n

     <\/p>\n

     <\/p>\n

    i)<\/span><\/span><\/span><\/span><\/p>\n

    is a national of that State; or <\/span><\/span><\/span><\/span><\/p>\n

     <\/p>\n

     <\/p>\n

    ii)<\/span><\/span><\/span><\/span><\/p>\n

    did  not  become   a  resident  of
    \n that  State  solely  for the purpose of rendering the
    \n services.<\/span><\/span><\/span><\/span><\/p>\n

    2.<\/span><\/span><\/span><\/span><\/p>\n

    (a)<\/span><\/span><\/span><\/span><\/p>\n

    Any 
    \n pension   paid  by,  or out of funs  created  by, 
    \n a  Contracting State or a     local authority thereof to an
    \n individual in respect  of services rendered to that State or local authority shall be
    \n taxable only in that State.<\/span><\/span><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    (b)<\/span><\/span><\/span><\/span><\/p>\n

    However,    such  
    \n  pension    shall   be   taxable   
    \n only    in   other Contracting  State 
    \n if         the  individual  is 
    \n a  resident  of,  and  a national of, that other State.
    \n <\/span><\/span><\/span><\/span><\/span><\/p>\n

    3.<\/span><\/span><\/span><\/span><\/p>\n

    The    provisions    of  
    \n Articles   XV,   XVI,   and  
    \n XVIII   
    \n shall    apply   to remunerations   and  
    \n pensions    in   respect   of  
    \n services   rendered   in connection  with  a 
    \n business   carried  on  by  a  Contracting  State 
    \n or
    \n local authority thereof. <\/span><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    ARTICLE
    \n XX<\/span><\/b><\/span><\/span><\/span><\/p>\n

    TEACHERS AND RESEARCHERS<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    An
    \n individual who is immediately before visiting  a
    \n Contracting  State a resident of the other Contracting  State and who, at the
    \n invitation of the Government of the  first-mentioned  Contracting 
    \n State 
    \n or  of  a  university,   college,  school, museum or other
    \n cultural institution in that first mentioned Contracting State or under  
    \n an   official   programme   of  cultural  
    \n exchange,   is   present   in   that
    \n Contracting 
    \n State for a period not exceeding two consecutive years solely for the  purpose 
    \n of  teaching,  giving  lectures  or  carrying  out 
    \n research  at  such institution  shall   be 
    \n exempted  
    \n from  tax  in  that  Contracting  State  on  his
    \n remuneration for such activity, provided that payment of such remuneration is derived by him
    \n from outside that Contracting State.<\/span><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    ARTICLE
    \n XXI<\/span><\/b><\/span><\/span><\/span><\/p>\n

    STUDENT
    \n AND TRAINEES<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    1.<\/span><\/span><\/span><\/span><\/p>\n

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

    2.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    ARTICLE
    \n XXII<\/span><\/b><\/span><\/span><\/span><\/p>\n

    OTHER
    \n INCOME<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    1.<\/span><\/span><\/span><\/span><\/p>\n

    Items  of income  of a resident not dealt with  in
    \n the foregoing  Articles  of this Agreement,  shall be taxable in the State
    \n where they arise .<\/span><\/span><\/span><\/span><\/p>\n

    2.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    ARTICLE
    \n XXIII<\/span><\/b><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

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

     <\/p>\n

    ARTICLE
    \n XXIV<\/span><\/b><\/span><\/span><\/span><\/p>\n

    NON-DISCRIMJNATION<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    1.<\/span><\/span><\/span><\/span><\/p>\n

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

    2.<\/span><\/span><\/span><\/span><\/p>\n

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

    3.<\/span><\/span><\/span><\/span><\/p>\n

    Enterprises  of a  Contracting  State, 
    \n the  capital  of which  is  wholly  or partly  owned 
    \n or  controlled,  directly  or  indirectly,  by  one 
    \n or  more residents  of the other Contracting  State,  shall not be
    \n subjected  in  the first-mentioned  State  to  any taxation 
    \n or  any  requirement  connected therewith which-is  other or more
    \n burdensome  than the taxation  and connected  requirement to which other
    \n similar enterprises  of the first\u2022 mentioned State are or may be
    \n subjected.<\/span><\/span><\/span><\/span><\/p>\n

    4.<\/span><\/span><\/span><\/span><\/p>\n

    Except
    \n where the provisions  of paragraph  1  
    \n of Article  IX.  paragraph VII of  Article  XI,  or paragraph 
    \n 6
    \n of Article  XII apply,  interest,  royalty and other disbursement paid 
    \n by
    \n an enterprise of a Contracting State to a resident of the other Contracting State shall, for
    \n the purpose of determining  the taxable profits of such enterprise,  be
    \n deductible  under the same conditions as if they had been paid to a resident of the
    \n first\u2022 mentioned State.<\/span><\/span><\/span><\/span><\/p>\n

    5.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    ARTICLE
    \n XXV<\/span><\/b><\/span><\/span><\/span><\/p>\n

    MUTUAL
    \n AGREEMENT PROCEDURE<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    1.<\/span><\/span><\/span><\/span><\/p>\n

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

    2.<\/span><\/span><\/span><\/span><\/p>\n

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

    3.<\/span><\/span><\/span><\/span><\/p>\n

    The
    \n competent authorities of the Contracting  State shall 
    \n endeavor to resolve by mutual agreement any difficulties or doubts arising as to the
    \n 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.
    \n <\/span><\/span><\/span><\/span><\/p>\n

    4.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    ARTICLE  XXVI<\/span><\/b><\/span><\/span><\/span><\/p>\n

    EXCHANGE  OF INFORMATION<\/span><\/b><\/span><\/span><\/span>\n <\/p>\n

     <\/p>\n

    1.<\/span><\/span><\/span><\/span><\/p>\n

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

    2.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    (a)<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    (b)<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    (c)<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    ARTICLE
    \n XXVII<\/span><\/b><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

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

     <\/p>\n

    ARTICLE
    \n XXVIII<\/span><\/b><\/span><\/span><\/span><\/p>\n

    ENTRY
    \n INTO FORCE<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    1.<\/span><\/span><\/span><\/span><\/p>\n

    This Agreement  shall enter into force on the later of the
    \n dates on which the  respective  Government  may  notify each  other
    \n in  writing that  the formalities  constitutionally required in their
    \n respective  States have been complied with.<\/span><\/span><\/span><\/span><\/p>\n

    2.<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    (a)<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    (b)<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    ARTICLE
    \n XXIX<\/span><\/b><\/span><\/span><\/span><\/p>\n

    TERMINATfON<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    This
    \n Agreement shall  remain  in force until
    \n terminated  by Contracting State. Either Contracting  State  may 
    \n terminate  the Agreement,  through  diplomatic channels,  by giving
    \n written  notice of termination  on or before  the thirtieth day of June of
    \n any
    \n calendar year following  after the period  of 5 (five) years  from the year
    \n in
    \n which the Agreement enters into force.<\/span><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    In such case,  the Agreement shall cease to have
    \n effect:<\/span><\/span><\/span><\/span><\/p>\n

    (a)<\/span><\/span><\/span><\/span><\/p>\n

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

    (b)<\/span><\/span><\/span><\/span><\/p>\n

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

     <\/p>\n

    IN  WITNESS   WHEREOF<\/span><\/b>. 
    \n the  undersignerl   duly  authorizec  thereto.  Have signed
    \n this
    \n Agreement.<\/span><\/span><\/span><\/span><\/p>\n

     <\/p>\n

    Done in
    \n duplicate at Jakarta on 28th<\/sup>  of October m
    \n the year Two thousand and three in the  Indonesian, Tajik and English languages. All
    \n texts being equally authentic.  If there is any divergence conceninq the
    \n interpretation,
    \n the Enqllsh text shall prevail.<\/span><\/span><\/span><\/span><\/p>\n

     <\/p>\n

     <\/p>\n

    FOR<\/span><\/b><\/span><\/span><\/span><\/p>\n

    THE
    \n REPUBLIC OF INDONESIA<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

     <\/p>\n

     <\/p>\n

    DR. N.
    \n HASSAN WIRAJUDA<\/span><\/b><\/span><\/span><\/span><\/p>\n

    Minister
    \n for Foreign Affairs<\/span><\/b><\/span><\/span><\/span><\/p>\n

    FOR<\/span><\/b><\/span><\/span><\/span><\/p>\n

    THE
    \n REPUBLIC OF TAJIKISTAN<\/span><\/b><\/span><\/span><\/span><\/p>\n

     <\/p>\n

     <\/p>\n

     <\/p>\n

    KHAKIM
    \n SOLIEV<\/span><\/b><\/span><\/span><\/span><\/p>\n

    Minister
    \n ot Economy and Trade<\/span><\/b><\/span><\/span><\/span><\/p>\n

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

    AGREEMENT BETWEEN THE  REPUBUC OF INDONESIA AND THE REPUBLIC  OF TAJIKISTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION  WITH  RESPECT TO TAXES ON INCOME     The Republic of Indonesia and The Republic of Tajikistan,  hereinafter referred to as “the Contracting States“   Confirming  their desire  to  develop   and  strengthen  […]<\/p>\n","protected":false},"author":1,"featured_media":281,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nTajikistan - 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\/tajikistan\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tajikistan - Indonesia Tax Treaty Countries List\" \/>\n<meta property=\"og:description\" content=\"AGREEMENT BETWEEN THE  REPUBUC OF INDONESIA AND THE REPUBLIC  OF TAJIKISTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION  WITH  RESPECT TO TAXES ON INCOME     The Republic of Indonesia and The Republic of Tajikistan,  hereinafter referred to as “the Contracting States“   Confirming  their desire  to  develop   and  strengthen  […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/\" \/>\n<meta property=\"og:site_name\" content=\"Indonesia Tax Treaty Countries List\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-01T03:27:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/tj.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\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=\"31 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\\\/tajikistan\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/\"},\"author\":{\"name\":\"tax-treaty\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#\\\/schema\\\/person\\\/59c6a9df910a745215faa4ea606ccadf\"},\"headline\":\"Tajikistan\",\"datePublished\":\"2025-10-01T03:27:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/\"},\"wordCount\":10397,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/tj.webp\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/\",\"url\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/\",\"name\":\"Tajikistan - Indonesia Tax Treaty Countries List\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/tj.webp\",\"datePublished\":\"2025-10-01T03:27:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/#primaryimage\",\"url\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/tj.webp\",\"contentUrl\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/tj.webp\",\"width\":2560,\"height\":1280},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/tajikistan\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/investinasia.id\\\/education\\\/tax-treaty\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tajikistan\"}]},{\"@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":"Tajikistan - 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\/tajikistan\/","og_locale":"en_US","og_type":"article","og_title":"Tajikistan - Indonesia Tax Treaty Countries List","og_description":"AGREEMENT BETWEEN THE  REPUBUC OF INDONESIA AND THE REPUBLIC  OF TAJIKISTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION  WITH  RESPECT TO TAXES ON INCOME     The Republic of Indonesia and The Republic of Tajikistan,  hereinafter referred to as “the Contracting States“   Confirming  their desire  to  develop   and  strengthen  […]","og_url":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/","og_site_name":"Indonesia Tax Treaty Countries List","article_published_time":"2025-10-01T03:27:46+00:00","og_image":[{"width":2560,"height":1280,"url":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/tj.webp","type":"image\/webp"}],"author":"tax-treaty","twitter_card":"summary_large_image","twitter_misc":{"Written by":"tax-treaty","Est. reading time":"31 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/#article","isPartOf":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/"},"author":{"name":"tax-treaty","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#\/schema\/person\/59c6a9df910a745215faa4ea606ccadf"},"headline":"Tajikistan","datePublished":"2025-10-01T03:27:46+00:00","mainEntityOfPage":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/"},"wordCount":10397,"commentCount":0,"publisher":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#organization"},"image":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/#primaryimage"},"thumbnailUrl":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/tj.webp","inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/","url":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/","name":"Tajikistan - Indonesia Tax Treaty Countries List","isPartOf":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/#website"},"primaryImageOfPage":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/#primaryimage"},"image":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/#primaryimage"},"thumbnailUrl":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/tj.webp","datePublished":"2025-10-01T03:27:46+00:00","breadcrumb":{"@id":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/#primaryimage","url":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/tj.webp","contentUrl":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-content\/uploads\/2025\/09\/tj.webp","width":2560,"height":1280},{"@type":"BreadcrumbList","@id":"https:\/\/investinasia.id\/education\/tax-treaty\/tajikistan\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/investinasia.id\/education\/tax-treaty\/"},{"@type":"ListItem","position":2,"name":"Tajikistan"}]},{"@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\/481","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=481"}],"version-history":[{"count":1,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/posts\/481\/revisions"}],"predecessor-version":[{"id":483,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/posts\/481\/revisions\/483"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/media\/281"}],"wp:attachment":[{"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/media?parent=481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/categories?post=481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/investinasia.id\/education\/tax-treaty\/wp-json\/wp\/v2\/tags?post=481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}