(a)
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In the case of Indonesia
the income tax imposed under the Undang-undang Pajak Penghasilan 1984 (Law No. 7 of 1983) and to the extent provided in such income tax law, the company tax imposed under the Ordonansi Pajak Perseroan 1925 (State Gazette No. 319 of 1925 as lastly amended by Law No. 8 of 1970) and the tax imposed under the Undang-undang Pajak atas Bunga, Dividen dan Royalti 1970 (Law No. 10 of 1970); (hereinafter referred to as "Indonesian tax"). |
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(b)
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In Denmark
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(i)
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the income tax to the state (indkomstskatten til staten);
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(ii)
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the municipal income tax (den kommunale ind-komstskat);
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(iii)
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the income tax to the county municipalities (den amtskommunale indkomstskat);
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(iv)
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the old age pension contribution (folkepensionsbidraget);
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(v)
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the seamen's tax (somandsskatten);
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(vi)
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the special income tax (den saerlige indkomstskat);
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(vii)
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the church tax (kirkeskatten);
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(viii)
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the tax on dividends (udbytteskatten);
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(ix)
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the contribution to the sickness "per diem" fund (bidrag til dagpengefonden);
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(x)
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taxes imposed under the Hydrocarbon Tax Act (skatter i henhold til kulbrinteskatteloven);
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(hereinafter referred to as "Danish tax").
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(a)
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the terms "a Contracting State" and "the other Contracting State" mean Denmark or Indonesia as the context requires;
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(b)
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the term "Denmark" means the Kingdom of Denmark including any area outside the territorial sea of Denmark which in accordance with international law has been designated under Danish laws as an area within which Denmark may exercise sovereign rights with respect to exploration and exploitation of the natural resources of the sea-bed or its subsoil; the term does not comprise the Faroe Islands and Greenland;
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(c)
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the term "Indonesia" comprises the territory of the Republic of Indonesia as defined in its laws and such parts of the continental shelf and adjacent seas, over which the Republic of Indonesia has sovereignty, sovereign rights or other rights in accordance with international law;
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(d)
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the term "person" comprises an individual, a company and any other body of persons;
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(e)
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the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
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(f)
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the term "tax" means Danish tax or Indonesian tax as the context requires;
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(g)
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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 the other Contracting State;
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(h)
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the term "nationals" means:
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(1)
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all individuals possessing the nationality of a Contracting State;
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(2)
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all legal persons, partnerships and associations deriving their status as such from the law in force in a Contracting State;
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(i)
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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;
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(j)
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the term "competent authority" means:
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(1)
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in the case of Denmark, the Minister for Inland Revenue, Customs and Excise or his authorized representative;
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(2)
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in the case of Indonesia, the Minister of Finance or his authorized representative.
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(a)
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he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
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(b)
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if the Contracting 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 Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;
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(c)
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if he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the two Contracting States shall settle the question by mutual agreement.
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1.
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For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of the enterprise is wholly or partly carried on.
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2.
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The term "permanent establishment" shall include especially:
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(a)
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a place of management;
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(b)
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a branch;
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(c)
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an office;
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(d)
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a factory;
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(e)
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a workshop;
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(f)
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a mine, an oil gas well, a quarry or any other place of extraction of natural resources;
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3. | The term "permanent establishment" likewise encompasses; | |
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(a)
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a building site or construction project or supervisory activities in connection therewith, where such site, project or activity continues for a period of more than six months;
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(b)
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an assembly or installation project which exists for more than three months;
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(c)
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the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continues (for the same or a connected project) within the country for a period or periods aggregating more than three months within any 12-month period.
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4.
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The term "permanent establishment" shall be deemed not to include:
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(a)
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the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;
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(b)
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the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;
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(c)
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the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
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(d)
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the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting information, for the enterprise;
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(e)
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the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character for the enterprise.
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5.
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Notwithstanding, the provisions of paragraphs 1 and 2, sub-paragraphs (a)-(f), where a person -- other than an agent of an independent status to whom paragraph 6 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:
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(a)
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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
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(b)
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has not 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.
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6.
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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, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly to the business of that enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph.
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7.
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An insurance enterprise of a Contracting State shall, except with regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated there through an employee or through a representative who is not an agent of independent status within the meaning of paragraph 6.
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8.
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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.
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(a)
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that permanent establishment;
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(b)
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sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or
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(c)
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other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment.
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(a)
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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
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(b)
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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,
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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.
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(a)
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10 percent of the gross amount of the dividends if the recipient is a company (excluding partnership) which holds directly at least 25 percent of the capital of the company paying the dividends;
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(b)
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in all other cases 20 percent of the gross amount of the dividends.
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The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
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(a)
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such permanent establishment or fixed base, or with
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(b)
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business activities referred to under (c) of paragraph 1 of Article 7.
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In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
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(a)
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such permanent establishment or fixed base, or with
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(b)
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business activities referred to under (c) of paragraph 1 Article 7.
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In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
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(a)
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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
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(b)
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if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 91 days within any period of 12 months; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.
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(a)
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the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days within any period of 12 months, and
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(b)
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the remuneration is paid by or on behalf of, an employer who is not a resident of the other State, and
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(c)
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the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
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1.
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(a)
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Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
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(b)
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However, such 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:
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(i)
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is a national of that State; or
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(ii)
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did not become a resident of that State solely for the purpose of rendering the services.
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2.
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The provisions of Article 15 and 16 shall apply to remuneration in respect of service rendered in connection with a business carried on by a Contracting State or a political subdivisions or a local authority thereof.
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(a)
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Indonesia, when imposing tax on residents of Indonesia, may include in the basis upon which such tax is imposed the items of income which may be taxed in Denmark in accordance with the provisions of this Convention;
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(b)
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where a resident of Indonesia derives income from Denmark and that income may be taxed in Denmark in accordance with the provisions of this Convention, the amount of Danish tax payable in respect of the income shall be allowed as a credit against the Indonesian tax imposed on that resident. The amount of credit, however, shall not exceed that part of the Indonesian tax which is appropriate to the income.
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(a)
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Subject to the provisions of sub-paragraph c), where a resident of Denmark derives income which, in accordance with the provisions of this Convention may be taxed in Indonesia, Denmark shall allow as a deduction from the tax on the income of that person, an amount equal to the income tax paid in Indonesia.
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(b)
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The deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is appropriate to the income which may be taxed in Indonesia.
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(c)
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Where a resident of Denmark derives income which, in accordance with the provisions of this Convention shall be taxable only in Indonesia, Denmark may include this income in the tax base, but shall allow as a deduction from the income tax that part of the income tax which is appropriate to the income derived from Indonesia.
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(d)
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Where Indonesian tax levied on dividends is relieved below the rates provided for in Article 10, paragraph 2, for dividends by special incentive measures under Indonesian Law No. 1 of 1967 regarding Foreign Capital Investment, sofar as they were in force on, and have not been modified since the date of signature of this Convention or have been modified only in minor respects so as not to affect their general character there shall be allowed as a credit against Danish income tax on such dividends an amount corresponding to the rate of tax provided for in the foregoing mentioned provisions of this Convention. The credit allowed under the foregoing sentence shall, however, not exceed the amount of Indonesian tax which would have been payable but for such relief.
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This provision shall cease to have effect after December 31, 1992.
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(a)
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to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
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(b)
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to supply particulars which are not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
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(c)
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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 (ordure public).
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FOR THE GOVERNMENT OF THE REPUBLIC OF INDONESIA
ATMONO SURYO |
FOR THE GOVERNMENT OF THE KINGDOM OF DENMARK
ANDERS BRANDSTRUP |
FOR THE GOVERNMENT OF THE REPUBLIC OF INDONESIA
ATMONO SURYO |
FOR THE GOVERNMENT OF THE KINGDOM OF DENMARK
ANDERS BRANDSTRUP |
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