Perjanjian Penghindaran Pajak Berganda
P3B merupakan kanal yang berisi daftar perjanjian penghindaran pajak berganda (P3B) antara negara Indonesia dengan negara mitra. Terdapat fitur untuk memahami P3B secara komprehensif yaitu melalui perbandingan antara dua (2) P3B secara sekaligus.
Cari P3B
dan
Bandingkan Pasal
Effective : 3 Juli 2020
Signed : 23 Oktober 2017
AGREEMENT BETWEEN
 
THE GOVERNMENT OF THE REPUBLIC OF INDONESIA
AND
THE ROYAL GOVERNMENT OF CAMBODIA
 
FOR
 
THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
 
The Government of the Republic of Indonesia and the Royal Government of Cambodia,
 
Desiring to further develop their economic relationship and to enhance their cooperation in tax matters and intending to conclude an agreement for the elimination of double taxation with respect to taxes on income.

Have agreed as follows:


Article 1
PERSONS COVERED

This Agreement shall apply to persons who are residents of one or both of the Contracting States.


Article 2
TAXES COVERED

1.
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or local authorities, irrespective of the manner in which they are levied.
2.
There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on wages or salaries.
3.
The existing taxes to which the Agreement shall apply are:
 
(a)
in Indonesia:
the income tax.
(hereinafter referred to as "Indonesian tax");
 
(b)
in Cambodia:
 
 
(i)
Tax on Profit including Withholding Tax, Minimum Tax, Additional Profit Tax on Dividend Distribution and Capital Gains Tax;
 
 
(ii)
Tax on Salary;
 
Nothing in this Agreement shall prevent the application of the Minimum Tax
(hereinafter referred to as "Cambodian tax");
4.
The Agreement shall apply also to any identical or substantially similar taxes on income which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes referred to in this Article. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.


Article 3
GENERAL DEFINITIONS

1.
For the purposes of this Agreement, unless the context otherwise requires:
 
(a)
(i)
the term "Indonesia" comprises the territory of the Republic of Indonesia as defined in its laws, and the adjacent areas over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordance with international law;
 
 
(ii)
the term "Cambodia" means the territory of the Kingdom of Cambodia, as well as those maritime areas, including the seabed and subsoil adjacent to the outer limits of the territorial sea and airspace over which the Kingdom of Cambodia exercises, in accordance with international law, sovereign rights of jurisdiction;
 
(b)
the terms "a Contracting State" and "the other Contracting State" mean Indonesia or Cambodia as the context requires;
 
(c)
the term "person" includes an individual, a company and any other body of persons;
 
(d)
the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
 
(e)
the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
 
(f)
the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
 
(g)
the term "national" means:
 
 
(i)
any individual possessing the nationality or citizenship of a Contracting State; and
 
 
(ii)
any legal person, partnership, or association deriving its status as such from the laws in force in a Contracting State;
 
(h)
the term "competent authority" means:
 
 
(i)
in the case of Indonesia, the Minister of Finance or any representative authorised by the Minister;
 
 
(ii)
in the case of Cambodia, the Minister of Economy and Finance or any representative authorised by the Minister.
2.
As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.


Article 4
RESIDENT

1.
For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management, principal place of business or any other criterion of a similar nature, and also includes that State and any local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.
2.
Where, by reason of the provisions of paragraph 1 of this Article an individual is a resident of both Contracting States, then his status shall be determined as follows:
 
(a)
he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
 
(b)
if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
 
(c)
if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
 
(d)
if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
3.
Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall resolve the question by mutual agreement.


Article 5
PERMANENT ESTABLISHMENT

1.
For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise of a contracting State is wholly or partly carried on in the other Contracting State.
2.
The term "permanent establishment" includes especially:
 
(a)
a place of management;
 
(b)
a branch;
 
(c)
an office;
 
(d)
a factory;
 
(e)
a workshop;
 
(f)
a warehouse or premises used as sales outlet;
 
(g)
a farm or plantation; and
 
(h)
a mine, an oil or gas well, a quarry, or any other place of extraction or exploration or exploitation of natural resources including timber or forest produce, an installation, structure, drilling rig or working ship used for exploration or exploitation of natural resources.
3.
The term "permanent establishment" also encompasses:
 
(a)
a building site, a construction, assembly or installation projector supervisory activities in connection therewith, but only if such site, project or activities last more than 183 days;
 
(b)
the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days within any 12--month period.
4.
Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
 
(a)
the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;
 
(b)
the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;
 
(c)
the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
 
(d)
the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
 
(e)
the maintenance of a fixed place of business solely for the purpose of advertising, supply of information, which have a preparatory or auxiliary character, for the enterprise;
 
(f)
the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e),
 
provided that such activity or, in the case of subparagraph (f), the overall activity of the fixed place of business, is of a preparatory or auxiliary character.
5.
Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and
 
(a)
that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or
 
(b)
the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character,
 
provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6.
Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom paragraph 7 applies-is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
 
(a)
Has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
 
(b)
Has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or
 
(c)
Has no such authority, but habitually secures orders in the first-mentioned State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it; or
 
(d)
Manufactures or processes goods belonging to the enterprise in the first-mentioned State.
7.
(a)
An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related including commercial and financial relations, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
 
(b)
For the purpose of this Article, a person is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interests in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company's shares or of the beneficial equity interest in the company) or if another person possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company's shares or of the beneficial equity interest in the company) in the person and the enterprise.
8.
Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other Contracting State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
9.
The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.


Article 6
INCOME FROM IMMOVABLE PROPERTY

1.
Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other contracting State may be taxed in that other State.
2.
The term "immovable property" shall have the meaning which ii has under the laws of the Contracting State in which the property in question is situated. However, for the purpose of this Agreement, the term shall in any case include property accessory to immovable property, livestock, and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property, and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources, and other natural resources including timber and other forest produce; ships and aircraft shall not be regarded as immovable property.
3.
The provisions of paragraph 1 shall also apply to income derived from the direct use, letting, or use in any other form of immovable property.
4.
The provisions of paragraphs 1 and 3 shall also apply to income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.


Article 7
BUSINESS PROFITS

1.
The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to:
 
(a)
that permanent establishment;
 
(b)
sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or
 
(c)
other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment.
2.
Subject to the provisions of paragraph 3 of this Article, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3.
In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purpose of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees, or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
4.
Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
5.
For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
6.
Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.


Article 8
SHIPPING AND AIR TRANSPORT

1.
Profits derived by an enterprise of a Contracting State from the operation of aircraft in international traffic shall be taxable only in that State.
2.
Profits from sources within a Contracting State derived by an enterprise of the other Contracting State from the operation in international traffic of ships may be taxed in the first mentioned State, but the tax imposed in that State shall be reduced by an amount equal to 50 per cent thereof.
3.
The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business, or an international operating agency.


Article 9
ASSOCIATED ENTERPRISES

1.
Where
 
(a)
an enterprise of a Contracting State participates directly or indirectly in the management, control, or capital of an enterprise of the other Contracting State; or
 
(b)
the same persons participate directly or indirectly in the management, control, or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
 
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions have accrued to one of the enterprises, but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2.
Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of the Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other.
3.
The provisions of paragraph 2 shall not apply where judicial, administrative or other legal proceedings have resulted in a final ruling that by actions giving rise to an adjustment of profits under paragraph 1, one of the enterprises concerned is liable to penalty with respect to fraud, gross negligence or willful default.


Article 10
DIVIDENDS

1.
Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2.
However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3.
The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
4.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner the dividends, being a resident of a Contracting State, carries on business in the other Contracting State, of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.
5.
Nothing in this Agreement shall be construed as preventing a Contracting State from imposing tax on the disposal of profits of a permanent establishment out of that Contracting State in accordance with the provisions of its domestic law. However, the tax so imposed shall not exceed the rate specified in paragraph 2 of this Article.
6.
Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except in so far as such dividends are paid to a resident of that other State or in so far as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profit consist wholly or partly of profits or income arising in such other State.


Article 11
INTEREST

1.
Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2.
However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
3.
Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to the Government, or a local authority, the Central Bank or any financial institution wholly owned by the Government of the other Contracting State shall be exempt in the first-mentioned State:
 
(a)
in the case of Indonesia.
 
 
(i)
Bank Indonesia (the Central Bank of Indonesia);
 
 
(ii)
Lembaga Pembiayaan Ekspor Indonesia (the Indonesia Eximbank);
 
 
(iii)
Badan Penyelenggara Jaminan Sosial Kesehatan (the Indonesia Social Security Agency for Health);
 
 
(iv)
Badan Penyelenggara Jaminan Sosial Ketenagakerjaan (the Indonesia Social Security Agency for Manpower); and
 
 
(v)
a statutory body or any institution as may be agreed from time to time between the competent authorities of the Contracting States;
 
(b)
in the case of Cambodia:
 
 
(i)
the Central Bank or any local authority;
 
 
(ii)
the Rural Development Bank;
 
 
(iii)
the National Social Security Fund; and
 
 
(iv)
a statutory body or any institution as may be agreed from time to time between the competent authorities of the Contracting States.
4.
The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as any other amounts treated as income from money lent by the laws, relating to tax, of the Contracting State in which the income arises. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
5.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or perform in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with (a) such permanent establishment or fixed base or with (b) business activities referred to under (c) of paragraph 1 of Article 7. In such cases the provisions of Article 7 or Article 15, as the case may be, shall apply.
6.
Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State which the permanent establishment or fixed base is situated.
7.
Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.


Article 12
ROYALTIES

1.
Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2.
However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
3.
The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.
4.
The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with (a) such permanent establishment or fixed base, or with (b) business activities referred to in (c) of paragraph 1 of Article 7. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.
5.
Royalties shall be deemed to arise in Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
6.
Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right, or information for which they are paid, exceeds the amount which would have been be agreed upon between the payer and beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.


Article 13
FEES FOR TECHNICAL SERVICES

1.
Fees for technical services arising in a Contracting State which are derived by a resident of the other Contracting State may be taxed in that other State.
2.
However, fees for technical services may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the fees for technical services, the tax so charged shall not exceed 10 per cent of the gross amount of the fees for technical services.
3.
The term "fees for technical services" means payment of any kind in consideration for the rendering of any managerial, technical or consultancy services, including the provision by the enterprise of the services of technical or other personnel, but does not include payments for services to which Article 16 of this Agreement applies.
4.
The provisions of paragraph 1 of this Article shall not apply if the beneficial owner of the fees for technical services, being a resident of a Contracting State, carries on business in the other Contracting State in which the fees for technical services arise through a permanent establishment situated therein, and the fees for technical services are effectively connected with (a) such permanent establishment, or with (b) business activities referred to in (c) of paragraph 1 of Article 7. In such case, the provisions of Article 7 shall apply.
5.
Fees for technical services shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the fees for technical services, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the fees for technical services was incurred, and such fees for technical services are borne by such permanent establishment or fixed base, then such fees for technical services shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
6.
Where, by reason of a special relationship between the prayer and the beneficial owner or between both of them and some other person, the amount of the fees for technical services paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall only apply to the last-mentioned amount In such case, the excess part of the payments shall remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this Agreement.


Article 14
CAPITAL GAINS

1.
Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2.
Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3.
Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State.
4.
Gains derived by a resident of a Contracting State from the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.
5.
Gains from the alienation of any property other than that referred to in the preceding paragraphs of this Article shall be taxable only in the Contracting State of which the alienator is a resident.


Article 15
INDEPENDENT PERSONAL SERVICES

1.
Subject to the provisions of Article 13, income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:
 
(a)
If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
 
(b)
If his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any 12-month period; in that case, only so much of tile income as is derived from his activities performed in that other State may be taxed in that other State.
2.
The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities, as well as the independent activities of physicians, lawyers, engineers, architects, dentists, and accountants.


Article 16
DEPENDENT PERSONAL SERVICES

1.
Subject to the provisions of Articles 17, 19, and 20, salaries, wages, and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2.
Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
 
(a)
the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any 12-month; and
 
(b)
the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
 
(c)
the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
3.
Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.


Article 17
DIRECTORS' FEES

1.
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the Board of Directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
2.
Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.


Article 18
ARTISTES AND SPORTSPERSONS

1.
Notwithstanding the provisions of Articles 15 and 16, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2.
Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7, 15, and 16, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
3.
Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income derived in respect of the activities referred to in paragraph 1 of this Article within the framework of cultural or sports exchange program agreed upon by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.


Article 19
PENSIONS, ANNUITIES, AND SOCIAL SECURITY PAYMENTS

1.
Subject to the provisions of paragraph 2 of Article 20, pensions, annuities, and other similar remuneration paid to a resident of a Contracting State in consideration of past employment may be taxed in that State.
2.
However, such pensions, annuities, and other similar remuneration may also be taxed in the other Contracting State if the payment is made by a resident of that other State or a permanent establishment situated therein.
The term "annuity" means a stated sum payable periodically at stated times during life of the annuitant or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
3.
Notwithstanding the provisions of paragraphs 1 and 2, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a local authority thereof shall be taxable only in that State.


Article 20
GOVERNMENT SERVICE

1.
(a)
Salaries, wages and other similar remuneration paid by a Contracting State or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or authority or statutory body shall be taxable only in that State.
 
(b)
However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
 
 
(i)
is a national of that State; or
 
 
(ii)
did not become a resident of that State solely for the purpose of rendering the services.
2.
(a)
Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority or statutory body shall be taxable only in that State.
 
(b)
However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3.
The provisions of Articles 16, 17, 18 and 19 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a local authority or a statutory body thereof.


Article 21
STUDENTS AND TRAINEES

1.
Payments which a student, business apprentice, or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education, or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
2.
In respect of grants, scholarships, and remuneration from employment not covered by paragraph 1, a student or business apprentice or trainee described in paragraph 1 shall in addition be entitled during such education or training to the same exemptions, reliefs, or reductions in respect of taxes available to residents of the State which he is visiting.


Article 22
TEACHERS AND RESEARCHERS

1.
An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution which is recognised by the government, museum or other cultural institution in that other State, is present in that other State for a period not exceeding two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempt from tax in that other Contracting State on any remuneration for such activity.
2.
The provisions of paragraph 1 shall not apply to income from research if such research is undertaken by the individual primarily for the private benefit of a specific person or persons.


Article 23
OTHER INCOME

1.
Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.
2.
The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply.
3.
Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement and arising in the other Contracting State may also be taxed in that other State.


Article 24
ELIMINATION OF DOUBLE TAXATION

1.
Where a resident of a Contracting State derives income which, in accordance with the provisions of this Agreement, may be taxed in the other Contracting State, the first-mentioned Contracting State shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in the other Contracting State. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in that other State.
2.
For the purposes of allowance as credit in a Contracting State, the tax paid in the other Contracting State shall be deemed to include the amount of tax which is otherwise payable in that other Contracting State but has been exempted or reduced in accordance with incentive laws and connected regulations designed to promote economic development in that other State.
3.
For the purposes of paragraph 1 of this Article, the term "tax paid", in the case of Cambodia, does not include Additional Profit Tax on Dividend Distribution payable in respect of income to which the provisions of paragraph 2 of this Article applies.


Article 25
NON-DISCRIMINATION

1.
Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.
2.
The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
3.
Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, paragraph 6 of Article 13 apply, interest, royalties, technical fees and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
4.
Enterprises of a Contracting State, the capital of which is wholly or partly owned, or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
5.
Nothing contained in the preceding paragraphs of this article shall be construed as affecting any provisions of the laws of the respective Contracting States regarding any tax concessions granted.
6.
In this Article, the term "taxation" means taxes which are the subject of this Agreement.


Article 26
MUTUAL AGREEMENT PROCEDURE

1.
Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic laws of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement.
2.
The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement.
3.
The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.
4.
The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.


Article 27
EXCHANGE OF INFORMATION

1.
The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their local authorities, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2.
2.
Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use.
3.
In no case shall the provisions of paragraph 1 and 2 be construed so as to impose on a Contracting State the obligation:
 
(a)
to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
 
(b)
to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
 
(c)
to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
4.
If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5.
In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.


Article 28
MEMBERS OF DIPLOMATIC MISSION AND CONSULAR POST

Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.


Article 29
ENTRY INTO FORCE

This agreement shall enter into force on the latter of the dates on which the respective Contracting States notify each other in writing, through diplomatic channels, the completion of the procedures required by its law or legislation for bringing into force this Agreement. This agreement shall have effect:
(a)
in Indonesia:
 
(i)
in respect of taxes withheld at the source to income derived on or after 1 January in the year next following the year in which the Agreement enters into force; and
 
(ii)
in respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following the year in which the Agreement enters into force; and
(b)
In Cambodia:
 
(i)
in respect of taxes withheld at source, in relation to taxable amount as derived on or after the first day of January following the calendar year in which the Agreement enters into force and in subsequent calendar years; and
 
(ii)
in respect of other Cambodian taxes, in relation to income arising on or after the first day of January following the calendar year in which the Agreement enters into force, and in subsequent calendar years.


Article 30
TERMINATION

This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination on or before 30th of June of any calendar year following after the period of five years from the date the Agreement enters into force. In such case, the Agreement shall cease to have effect:
(a)
in Indonesia:
 
(i)
in respect of taxes withheld at the source to income derived on or after 1 January in the year next following the year in which the notice of termination is given; and
 
(ii)
in respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following the year in which the notice of termination is given; and
(b)
in Cambodia:
 
(i)
in respect of taxes withheld at source, in relation to taxable amount as derived on or after the first day of January following the calendar year in which the notice of termination is given; and
 
(ii)
in respect of other Cambodian taxes, in relation to income arising on or after the first day of January following the calendar year in which the notice of termination is given.
 
IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Protocol.
 
DONE in duplicate at Jakarta on 23rd Oct 2017 and at Phnom Penh on 13th Oct 2017 in the Indonesian, Khmer, and English languages, all texts being equally authentic. In the event of any divergence of interpretation, the English text shall prevail.
 
For the Government of the Republic of Indonesia
For the Royal Government of Cambodia
 
 
Dr. SRI MULYANI INDRAWATI
Dr. AUN PORNMONIROTH
Minister of Finance
Senior Minister
Minister of Economy and Finance
PROTOCOL
The Government of the Republic of Indonesia and the Royal Government of Cambodia have agreed at the signing of the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income that the following provisions shall form an integral part of the said Agreement:
1.
For the purpose of Article 5, paragraph 2, subparagraph (h), it is understood that a Permanent Establishment exists from the date on which the drilling rig or working ship is present in territory of either Contracting State.
2.
For the purpose of Article 7, it is understood that nothing in this Article shall affect the application of any law of a Contracting State relating to tax imposed on income from insurance, other than re-insurance, of non-resident insurers with a permanent establishment in that Contracting State.
3.
For the purpose of Article 10, paragraph 5, it is understood that the tax rate limit shall not affect the provision contained in any production sharing contracts relating to oil and gas, and contract of works for other mining sectors, concluded by a Contracting State or its relevant state oil and gas company or any other entity thereof with a person who is a resident of the other Contracting State.
 
IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Agreement.
 
DONE in duplicate at Jakarta on 23rd Oct 2017 and at Phnom Penh on 13th Oct 2017 in the Indonesian, Khmer, and English languages, all texts being equally authentic. In the event of any divergence of interpretation, the English text shall prevail.
 
For the Government of the Republic of Indonesia
For the Royal Government of Cambodia
 
 
Dr. SRI MULYANI INDRAWATI
Dr. AUN PORNMONIROTH
Minister of Finance
Senior Minister
Minister of Economy and Finance
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