Perjanjian Internasional (Lembaran Negara

(1) Mengesahkan Multilateral Conuention to Implement
Tax Treatg Related Measures to Preuent Base Erosion
and hofit Shifiing (Konvensi Multilateral untuk
Menerapkan Tindakan-Tindakan terkait dengan
Persetujuan Penghindaran Pajak Berganda untuk
Mencegah Penggerusan Basis Pemajakan dan
Penggeseran Laba) yang telah ditandatangani di
Paris, Prancis, pada tanggal 7 Juni 2Ol7 dengan
pensyaratan ( rese nt ation) .
(21 Salinan naskah asli Konvensi sebagaimana
dimaksud pada ayat (1) dalam bahasa Prancis dan
bahasa Inggris dan terjemahannya dalam bahasa
Indonesia dengan pensyaratan (reseruationl
sebagaimana tercantum dalam Lampiran merupakan
bagian yang tidak terpisahkan dari Peraturan
Presiden ini.
SK No 228542 A
(2alDalam. . .
PRESIDEN
REPUBLIK INDONESIA
(2al Dalam hal terdapat perubahan Daftar Pensyaratan
dan Notifikasi lndonesia dalam pensyaratan yang
tercantum dalam Lampiran sebagaimana dimaksud
pada ayat (21, perubahan Daftar Pensyaratan dan
Notifikasi Indonesia dalam pensyaratan tersebut
disampaikan melalui pernyataan tertulis atau
menurut tata cara yang ditetapkan dalam perjanjian
internasional serta sesuai dengan ketentuan
peraturan perundang-undangan.
(3) Dalam hal terjadi perbedaan penafsiran antara
naskah terjemahan Konvensi dalam bahasa
Indonesia dengan salinan naskah asli Konvensi
dalam bahasa Inggris dan bahasa Prancis, yang
berlaku adalah salinan naskah asli Konvensi dalam
bahasa Inggris dan bahasa Prancis.
2. Daftar Pensyaratan dan Notifikasi Indonesia terhadap
Multilateral Conuention to Implement Tax Treatg Related
Measures to heuent Base Erosion and Profit Shifiing
(Konvensi Multilateral untuk Menerapkan Tindakan-
Tindakan terkait dengan Persetujuan Penghindaran
Pajak Berganda untuk Mencegah Penggerusan Basis
Pemajakan dan Penggeseran Laba) dalam Lampiran
Peraturan Presiden Nomor 77 Tahun 2OL9 tentang
Pengesahan Multilateral Conuention to Implement Tac
Treatg Related Measures to heuent Base Erosion and
Profit Shtfiing (Konvensi Multilateral untuk Menerapkan
Tindakan-Tindakan terkait dengan Persetujuan
Penghindaran Pajak Berganda untuk Mencegah
Penggerusan Basis Pemajakan dan Penggeseran Laba)
diubah, sehingga menjadi sebagaimana tercantum dalam
Lampiran yang merupakan bagian yang tidak
terpisahkan dari Peraturan Presiden ini.
Pasal II
Peraturan Presiden ini
diundangkan.
mulai berlaku pada tanggal
SK No 228543 A
Agar
PRESIDEN
REPUBLTK INDONESIA
Agar setiap orang mengetahuinya, memerintahkan
pengundangan Peraturan Presiden ini
dengan
penempatannya dalam Lembaran Negara Republik
Indonesia.
Ditetapkan di Jakarta
pada tanggal 13 Juni 2024
PRESIDEN REPUBLIK INDONESIA,
ttd.
JOKO WIDODO
Diundangkan di Jakarta
pada tanggal 13 Juni 2024
MENTERI SEKRETARIS NEGARA
REPUBLTK INDONESIA,
PRATIKNO
LEMBARAN NEGARA REPUBLIK INDONESIA TAHUN 2024 NOMOR 92
Salinan sesuai dengan aslinya
KEMENTERIAN SEKRETARIAT NEGARA
REPUBLIK INDONESIA
Perundang-undangan dan
Hukum,
ttd
SK No 228912 A
Djaman
PRESIDEN
REPUBLIK INDONESIA
LAMPIRAN
PERATURAN PRESIDEN REPUBLIK INDONESIA
NOMOR 63 TAHUN 2024
TENTANG
PERUBAHAN ATAS PERATURAN PRESIDEN
NOMOR 77
TAHUN 2OI9
TENTANG
PENGESAHAN MULTILATERAL COM.ENTION
TO IMPLEMENT TAX TREATY RELATED MEASURDS
TO PREVENT BASE EROS/O]V AND PROFIT
SH/FTING (KONVENSI MULTILATERAL UNTUK
MENERAPKAN TINDAKAN-TINDAKAN TERKAIT
DENGAN PERSETUJUAN PENGHINDARAN PAJAK
BERGANDA UNTUK MENCEGAH PENGGERUSAN
BASIS PEMAJAKAN DAN PENGGESERAN LABA)
Republik Indonesia
Status Daftar Pensyaratan dan Notifikasi
Dokumen ini berisi daftar konsolidasi pensyaratan dan notifikasi oleh Republik
Indonesia yang dibuat pada saat penyampaian instrumen ratifikasi sesuai
dengan Pasal2S(5) dan 29(1) dalam Konvensi, dan setelah penyampaian tersebut.
Pasal2...
SK No 228913 A
PRESIDEN
REPUBLIK INDONESIA
Pasal 2 - Penerjemahan atas Istilah-Istilah
Notifikasi - Persefiijuan-Persetujuan Tercalanp dalam Konuensi
Sesuai dengan pasal 2(l)(a)(ii) dalam Konvensi, Republik Indonesia menginginkan
persetujuan-persetujuan berikut ini untuk tercakup dalam Konvensi:
No
Judul
Negara
Pihak
Lainnva
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah
Australia
untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan P4iak
yang
Berkenaan
dengan Paiak atas
Penghasilan
Australia
Instrumen
Awal
22-04-L992
14-L2-t992
2.
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Brunei
Darussalam untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penghasilan
Brunei
Darussalam
Instrumen
Awal
27-02-2000
7-Lr-200r
Persetu.iuan antara
Republik Indonesia
dan
Kanada
mengenai
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Pendapatan dan
atas Kekayaan
Kanada
Instrumen
Awal
16-01- 1979
23-t2- 1980
Amendemen
(a)
o1-04-1998
3L-12-1998
4.Persetujuan...
SK No 228616 A
FRESIDEH
IIEPUBLIK INDONESIA
No
Judul
Negara
Pihak
Lainnya
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Rakyat China untuk
Penghindaran Pajak
Berganda
dan
Pencegahan
Pengelakan Pqiak
yang
Berkenaan
dengan Paiak atas
Penghasilan
Republik
Rakyat
Tiongkok
Instrumen
Awal
07-tt-200t
25-08-2003
Amendemen
(a)
26-03-20t5
16-03-2016
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Perancis mengenai
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Pendapatan
dan atas Kekayaan
Perancis
Instrumen
Awal
14-o9-r979
13-03-1981
6.
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Daerah
Administratif
Khusus Hongkong
untuk Penghindaran
Paiak Berganda dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Pajak atas
Hong Kong
Instrumen
Awal
23-03-20rO
28-03-20t2
SK No 228617 A
7.Persetujuan...
PRESIDEN
REPUBLTK INDONESIA
No
Judul
Negara
Pihak
Lainnya
Instrumen
Awall
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
Persetu.iuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
India
mengenai
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang Berhubungan
dengan Paiak-Pajak
atas Penshasilan
India
Instrumen
Awal
27 -O7 -20t2
5-02-2016
Persetuiuan antara
Republik Indonesia
dan Jepang untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penehasilan
Jepang
lnstrumen
Awal
03-03-t982
3r-t2-t982
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Demokrasi Rakyat
Laos
mengenai
Penghindaran Palak
Berganda
dan
Pencegahan
Pengelakan Palak
yang Berhubungan
dengan Paiak-Pajak
atas Penghasilan
Laos
Instrumen
Awal
08-09-2011
lr-ro-20t6
SK No 228618 A
10.Persetujuan...
PRESIDEN
REPUBUK INDONESIA
No
Judul
Negara
Pihak
Lainnya
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
10.
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah
Keharyapatihan
Luxembourg tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
atas
Penghasilan
dan atas Modal
Luksemburg
lnstrumen
Awal
14-01-1993
10-03-L994
11.
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Malaysia
mengenai
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penghasilan
Malaysia
Instrumen
Awal
t2-o9-r991
11-08-t992
Amendemen
(a)
r2-ot-2006
ot-7-20to
Protokol
SK No 228921 A
PRESIDEN
REPUBLIK INDONESIA
No
Judul
Negara
Pihak
Lainnva
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
Protokol Perubahan
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Malavsia
untuk Penghindaran
Paiak Berganda dan
Pencegahan
Pengelakan Paiak
yang
Berkaitan
dengan Pajak atas
Penghasilan yang
Ditandatangani di
Kuala Lumpur pada
tanggal
September 1991,
yang Telah Diubah
dengan Protokol
yang Ditandatangani
di Bukit Tinggi pada
tanggal L2 Januari
Amendemen
(b)
20-to-20rr
01-08-2017
t2.
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Keraiaan
Belanda
untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penghasilan
Belanda
Instrumen
Awal
29-Or-2002
3t-12-2003
Amendemen
(a)
30-07-2015
ot-08-20t7
SK No 228620 A
13.Persetujuan...
FRESIDEH
REPUBLTK INDONESIA
15.Persetujuan...
tRepublik Indonesia telah menyampaikan notifikasi pada27-ll-2023 untuk menghapus Instrumen Amendemen (a)
No
Judul
Negara
Pihak
Lainnva
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
13.
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Selandia
Baru
untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Pajak atas
Penghasilan Beserta
Protokolnya
Selandia
Baru
Instrumen
Awal
25-03-L987
24-06- 1988
14.
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah
Repubilik Filipina
untuk Penghindaran
Paiak Berganda dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penehasilan
Filipinal
Instrumen
Awal
18-06-1981
19-05- 1982
SK No 228621 A
PRESIDEN
REPUBLIK INDONESIA
No
Judul
Negara
Pihak
Lainnva
Instrumen
Aurall
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
15.
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Singapura untuk
Penghindaran Pajak
Berganda
dan
Pencegahan
Pengelakan Pajak
yang
Berkenaan
dengan Paiak atas
Penehasilan
Singapura
Instrumen
Awal
08-o5-1990
25-O 1- 1991
16.
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Seychelles untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penshasilan
Seychelles
Instrumen
Awal
27 -O9-t999
16-05-2000
17.
Persetuiuan antara
Republik Indonesia
dan Republik Korea
Selatan
untuk
Penghindaran Pajak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Pajak atas
Penghasilan Beserta
Protokolnya
Korea
Selatan
Instrumen
Awal
10-1 1-1988
3-5-1989
SK No 228622 A
18.Persetujuan...
PRESIDEN
REPUBLIK INDONESIA
No
Judul
Negara
Pihak
Lainnva
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
18.
Persetuiuan antara
Republik Indonesia
dan
Konfederasi
Swiss
mengenai
Penghindaran Paiak
Berganda
yang
Berhubungan
dengan Paiak-Pajak
atas Penshasilan
Swiss
Instrumen
Awal
29-O8- 1988
24-tO- 1989
Amendemen
(a)
08-o2-2007
20-o3-2009
19.
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Keraiaan
Thailand
untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penshasilan
Thailand
Instrumen
Awal
15-06-2001
23-tO-2003
20.
Persetu.iuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Britania
Raya
untuk
Penghindara.n Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penehasilan
Britania
Raya
Instrumen
Awal
05-04-1993
t4-4-t994
SK No 228623 A
21. Persetujuan. . .
PRESIDEN
REPUBLIK INDONESIA
_ 10_
No
Judul
Negara
Pihak
Lainnya
lnstmmen
AwaIl
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
2r.
Persetu.iuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Uni
Emirat Arab tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penghasilan
Persatuan
Emirat Arab
Instrumen
Awal
30-1 1-1995
01-06-t999
22.
Persetu.iuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Amerika
Serikat
untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penehasilan
Amerika
Serikat
Instrumen
Awal
LL-O7- 1988
oL-o2-L99t
Amendemen
(a)
24-07 -t996
23-t2-t996
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Sosialis Vietnam
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penghasilan
Vietnam
Instrumen
Awal
22-t2-t997
ro-o2-1999
SK No 228624 A
24. Persetujuan
PRESIDEN
REPUBLIK INDONESIA
No
Judul
Negara
Pihak
Lainnva
lnstrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
Persetuiuan antara
Republik Indonesia
dan Keraiaan Belgia
Untuk Penghindaran
Paiak Berganda dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Pajak atas
Penshasilan
Belgium
Instrumen
Awal
16-09-t997
7-Lt-200r
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Kroasia
tentang
Penghindaran Paiak
Berganda
yang
Berkenaan dengan
Pqiak
atas
Penshasilan
Kroasia
lnstrumen
Awal
t5-o2-2002
t6-3-20t2
26.
Persetuiuan antara
Republik Indonesia
dan
Republik
Finlandia untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penghasilan
Finlandia
Instrumen
Awal
15-10-t987
26-t- 1989
SK No 228625 A
27. Persetujuan
PRESIDEN
REPUBLIK INDONESIA
-t2-
No
Judul
Negara
Pihak
Lainnva
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
Persetuiuan antara
Pemerintah Republik
Indonesia
Dan
Pemerintah Republik
Italia
tentang
Penghindaran Paiak
Berganda Berkenaan
dengan Paiak-Paiak
atas
Penghasilan
dan
Pencegahan
Penyelundupan
Fiskal
Italia
Instrumen
Awal
r8-o2- 1990
o2-o9- 1995
28.
Persetu.iuan antara
Republik Indonesia
dan
Keraiaan
Norwegia untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penghasilan dan
atas Kekayaan
Norwegia
Instrumen
Awal
t9-o7- 1988
07 -o2- 1990
29.Persetujuan...
SK No 228626 A
FRESIDEN
REPUBLIK INDONESIA
_13_
No
Judul
Negara
Pihak
Lainnya
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
Persetujuan antara
Pemerintah Republik
Indonesia
Dan
Pemerintah Republik
Polandia tentang
Penghindaran Pajak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penshasilan
Polandia
Instrumen
Awal
6- 10- t992
25-8- 1993
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Negara
Qatar
tentang
Penghindaran Pajak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penshasilan
Qatar
Instrumen
Awal
30-04-2006
19-09-2008
31.Persetujuan...
SK No 228627 A
PRESIDEN
REPUBLTK INDONESIA
-t4-
No
Judul
Negara
Pihak
Lainnya
lnstrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
31.
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Slovakia tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penghasilan
Slowakia
lnstrumen
Awal
t2-to-2000
30-01-2001
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Afrika
Selatan
untuk Penghindaran
Paiak Berganda dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Pajak atas
Penehasilan
Afrika
Selatan
Instrumen
Awal
r5-o7-t997
23-rt-1998
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Turki
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penshasilan
Turki
Instrumen
Awal
25-02-L997
06-03-2000
34.Persetujuan...
SK No 228628 A
PRESIDEN
REPUBLIK INDONESIA
No
Judul
Negara
Pihak
Lainnva
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
34.
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Armenia tentang
Penghindaran Pajak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas
Penghasilan
dan Modal
Armenia
Instrumen
Awal
13-10-2005
L2-O4-20L6
35.
Persetu.iuan antara
Pemerintah Republik
Indonesia dengan
Pemerintah Republik
Bulgaria tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penehasilan
Bulgaria
Instrumen
Awal
11-01-L99L
25-05-L992
36.
Persetu-iuan antara
Pemerintah Republik
Indonesia dengan
Pemerintah Republik
Ceko
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penshasilan
Republik
Ceko
Instrumen
Awal
04-10-1994
26-0 1- 1996
SK No 228628 A
37. Konvensi
PRESIDEN
REPUBLIK TNDONESIA
_ 16_
No
Judul
Negara
Pihak
Lainnva
Instrumen
Awall
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
37.
Konvensi antara
Pemerintah Republik
Indonesia dengan
Pemerintah Keraiaan
Denmark tentang
Penghindaran Pajak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan
Pajak
Penghasilan
Denmark
Instrumen
Awal
28-t2- 1985
29-O4- 1986
38.
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Arab Mesir tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penghasilan
Mesir
Instrumen
Awal
13-05-1998
26-02-2002
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Rakryat Hongaria
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penehasilan
Hongaria
Instrumen
Awal
19-10-1989
15-02-1993
SK No 228629 A
40.Persetujuan...
PRESIDEN
REPUBLIK INDONESIA
-t7-
No
Judul
Negara
Pihak
Lainnya
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Negara
Meksiko Serikat
untuk Penghindaran
Paiak Berganda dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Pajak atas
Penghasilan
Meksiko
Instrumen
Awal
06-09-2002
28-tO-2004
Protokol Perubahan
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Meksiko
Serikat
untuk
Penghindaran Pajak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
Dengan Paiak atas
Penghasilan yang
Ditandatangani di
Kota Los Cabos pada
6 September 2OO2
Amendemen
(a)
06-10-2013
18-09-2019
41. Persetujuan. . .
SK No 228630 A
PRESIDEN
REPUELIK INDONESIA
No
Judul
Negara
Pihak
Lainnya
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
4t
Persetuiuan antara
Pemerintah Republik
Indonesia dengan
Pemerintah Republik
Islam
Pakistan
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penehasilan
Pakistan
Instrumen
Awal
07-10-1990
28-O2-r991
42.
Persetuiuan antara
Republik Indonesia
dan
Republik
Portugal
untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penghasilan
Portugal
lnstrumen
Awal
o9-o7 -2003
11-05-2007
43.
Persetuiuan antara
Pemerintah Republik
Indonesia dengan
Pemerintah Romania
mengenai
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penshasilan
Romania
Instrumen
Awal
03-07-1996
13-0 1- L999
SK No 228631 A
44.Persetujuan...
PRES!DEN
REPUBLIK INDONESIA
No
Judul
Negara
Pihak
Lainnya
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Federasi
Rusia
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penshasilan
Rusia
Instrumen
Awal
L2-O3-1999
17 -t2-2002
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Serbia
tentang
Penghindaran Paiak
Berganda
yang
Berkenaan dengan
Paiak
atas
Penehasilan
Serbia
Instrumen
Awal
28-O2-20tt
t3-12-20t8
46.
Persetuiuan antara
Republik Indonesia
dan
Keraiaan
Spanyol
untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang Berhubungan
dengan Pajak-Paiak
atas
Penghasilan
dan atas Modal
Spanyol
Instrumen
Awal
30-05-1995
20-L2-1999
SK No 228632 A
47.Konvensi. . .
PRESIDEN
REPUBLIK INDONESIA
Notifikasi Perluasan Dafi,ar P3B Tercalcltp oleh Konuensi
Sesuai Pasal 29(5) dalam Konvensi, Republik Indonesia ingin memperluas daftar
P3B Tercakup oleh Konvensi dengan menambahkan persetujuan-persetujuan
berikut. Notifikasi perluasan daftar P3B diterima dan dikomunikasikan oleh
Penyimpan pada tanggal sebagaimana terindikasi di bawah ini.
No
Judul
Negara
Pihak
Lainnya
Instrumen
Awal/
Amendemen
Tanggal
Penandatanganan
Tanggal
Berlaku
47.
Konvensi antara
Republik Indonesia
dan Kerajaan Swedia
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penshasilan
Swedia
Instrumen
Awal
28-02- 1989
27-O9- 1989
No
Judul
Negara
Pihak
Lainnya
Instrumen
Awal/
Amendemen
Tanggal
Penanda
tanganan
Tanggal
Berlaku
Tanggal
Penerimaan/
Komunikasi
48.
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Austria
untuk Penghindaran
Pajak Berganda dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penghasilan dan
Modal
Austria
Instrumen
Awal
24-07 -
01-10-
Penerimaan:
27 -tt-2023
Komunikasi:
27 -tL-2023
SK No 228633 A
49.Persetujuan...
PRESIDEN
REPUBLIK TNDONESIA
-2r-
No
Judul
Negara
Pihak
Lainnya
Instrumen
Awal/
Amendemen
Tanggal
Penanda
tanganan
Tanggal
Berlaku
Tanggal
Penerimaan/
Komunikasi
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Belarus
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak-Pajak
atas Penghasilan
Belarus
Instrumen
AwaI
19-03-
09-05-
20t8
Penerimaan:
27 -tL-2023
Komunikasi:
27 -rt-2023
Persetu.iuan antara
Republik Indonesia
dengan Pemerintah
Republik Federal
Jerman
untuk
Penghindaran Paiak
Berganda mengenai
Paiak
atas
Penghasilan dan
Kekayaan
Jerman
Instrumen
Awal
30-10-
28-12-
t99r
Penerimaan:
27-tL-2023
Komunikasi:
27 -tt-2023
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Keraiaan
Yordania Hashimiah
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penshasilan
Yordania
Instrumen
Awal
12-ll-
t996
22-12-
Penerimaan:
27 -rt-2023
Komunikasi:
27 -rl-2023
SK No 228634 A
52.Persetujuan...
PRESIDEN
REPUBLIK INDONESIA
No
Judul
Negara
Pihak
Lainnva
Instrumen
Awal/
Amendemen
Tanggal
Penanda
tanganan
Tanggal
Berlaku
Tanggal
Penerimaan/
Komunikasi
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Negara
Kuwait
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas
Penghasilan
dan Modal
Kuwait
Instrumen
Awal
23-04-
r997
Lt-1.2-
Penerimaan:
27 -rL-2023
Komunikasi:
27 -rt-2023
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah
Mongolia mengenai
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penshasilan
Mongolia
lnstrumen
Awal
o2-o7-
t996
07-01-
Penerimaan:
27 -rt-2023
Komunikasi:
27 -rr-2023
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Keraiaan
Maroko
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Paiak
yang
Berkenaan
dengan Paiak atas
Penehasilan
Maroko
Instrumen
Awal
08-06-
10-04-
20L2
Penerimaan:
27 -tt-2023
Komunikasi:
27 -tt-2023
SK No 228635 A
55.Persetujuan...
PRESIDEN
REPUBLIK INDONESIA
No
Judul
Negara
Pihak
Lainnva
Instrumen
Awal/
Amendemen
Tanggal
Penanda
tanganan
Tanggal
Berlaku
Tanggal
Penerimaan/
Komunikasi
55.
Persetuiuan antara
Republik Indonesia
dan
Pemerintah
Negara Berdaulat
Papua Nugini untuk
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
yang
Berkenaan
dengan Paiak atas
Penehasilan
Papua
Nugini
Instrumen
Awal
t2-o3-
20to
05-03-
20t4
Penerimaan:
27 -tr-2023
Komunikasi:
27 -tr-2023
Persetu.iuan Antara
Pemerintah Republik
Indonesia
Dan
Pemerintah Republik
Singapura untuk
Eliminasi
Pajak
Berganda
Sehubungan dengan
Paiak-Paiak atas
Penghasilan dan
Pencegahan
Pengelakan dan
Penehindaran Paiak
Singapura
(baru)
Instrumen
Awal
04-o2-
23-07-
202t
Penerimaan:
27 -rt-2023
Komunikasi:
27 -tL-2023
57.
Persetuiuan antara
Republik Indonesia
dan
Republik
Sosialis Demokrasi
Sri Lanka mengenai
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penghasilan
Sri Lanka
Instrumen
Awal
03-02-
2t-06-
r994
Penerimaan:
27 -LL-2023
Komunikasi:
27 -tt-2023
SK No 228636 A
58. Persetujuan
PRESIDEN
REPUBLIK TNDONESIA
No
Judul
Negara
Pihak
Lainnya
Instrumen
Awal/
Amendemen
Tanggal
Penanda
tanganan
Tanggal
Berlaku
Tanggal
Penerimaan/
Komunikasi
Persetujuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Republik
Tlrnisia
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penghasilan
T\rnisia
Instrumen
Awal
13-05-
t992
t2-o4-
Penerimaan:
27 -LL-2023
Komunikasi:
27 -tr-2023
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah Ukraina
tentang
Penghindaran Pajak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penshasilan
Ukraina
Instrumen
Awal
11-04-
t996
09-1 1-
Penerimaan:
27 -tr-2023
Komunikasi:
27 -tr-2023
60.
Persetuiuan antara
Pemerintah Republik
Indonesia
dan
Pemerintah
Persatuan Emirat
Arab
tentang
Penghindaran Paiak
Berganda
dan
Pencegahan
Pengelakan Pajak
atas Penqhasilan
Persatuan
Emirat
Arab (baru)
Instrumen
Awal
24-07 -
20t9
19-08-
202r
Penerimaan:
27 -tt-2023
Komunikasi:
27 -tL-2023
Pasal 3. . .
SK No 228637 A
PRESIDEN
REPUBLIK INDONESIA
Pasal 3 - Entitas Transparan
Pensgaratan
Sesuai dengan Pasal 3(5)(a) dalam Konvensi, Republik Indonesia mensyaratkan
untuk tidak menerapkan keseluruhan Pasal ini dalam P3B Tercakup.
Pasal 4 - Entitas dengan Kependudukan Ganda
Pensgaratan
Sesuai dengan Pasal a(3)(c) dalam Konvensi, Republik Indonesia mensyaratkan
untuk tidak menerapkan Pasal 4 dalam P3B Tercakup yang telah mengatur hal-
hal di mana badan yang merupakan penduduk lebih dari satu Yurisdiksi Pihak
dengan tidak memberikan manfaat P3B tanpa mengharuskan para pejabat yang
berwenang dari Yurisdiksi-Yurisdiksi Pihak untuk berusaha mencapai
persetujuan bersama atas suatu Yurisdiksi Pihak kependudukan tunggal.
Persetujuan-persetujuan berikut memuat ketentuan-ketentuan yang
merupakan cakupan dari Pensyaratan ini.
Nomor P3B Terdaftar
Nesara Pihak Lainnya
Ketentuan
Meksiko
Pasal 4(3)
Sesuai d,engan Pasal a(3)(e) dalam Konvensi, Republik Indonesia mensyaratkan
untuk mengganti kalimat terakhir pada ayat 1 dengan teks berikut untuk tujuan
P3B Tercakup: "Tanpa adanya persetujuan tersebut, badan dimaksud tidak
berhak menikmati keringanan atau pembebasan pajak yang diatur oleh P3B
Tercakup."
Notiftkasi tentang Ketenfiian-Ketentuan Aang Berlalu Saat Ini dalam P3B
Terdafiar
Sesuai dengan Pasal 4(4) dalam Konvensi, Republik Indonesia menganggap
bahwa persetu.iuan-persetu.iuan berikut memuat ketentuan sebagaimana
dimaksud dalam Pasal 4(21yane tidak tunduk pada pensyaratan berdasarkan
Pasal 4(3Xb) sampai (d). Pasal dan ayat dari setiap ketentuan tersebut adalah:
1. Australia. . .
SK No 228638 A
PRESIDEN
REPUBLIK INDONESIA
Nomor P3B Terdaftar
Nesara Pihak Lainnva
Ketentuan
Australia
Pasal 4(4)
Brunei Darussalam
Pasal 4(3)
Kanada
Pasal 4(3)
Republik Ralryat
Tionekok
Pasal 4(3)
Perancis
Pasal 4(3)
Honskons
Pasal 4(3)
India
Pasal 4(3)
Jepanq
Pasal 4(2)
Laos
Pasal 4(3)
Luksembure
Pasal 4(3)
Malaysia
Pasal 4(3)
r2
Belanda
Pasal 4(4)
Selandia Baru
Pasal 4(3)
t4
Filipina
Pasal 4(3)
Singapura
Pasal 4(3)
Seychelles
Pasal 4(3)
t7
Korea Selatan
Pasal 4(3)
Swiss
Pasal 4(3)
L9
Thailand
Pasal 4(3)
Britania Rava
Pasal 4(3)
2t
Persatuan Emirat Arab
Pasal 4(3)
Amerika Serikat
Pasal 4(4)
Vietnam
Pasal 4(3)
Belsia
Pasal 4(3)
Kroasia
Pasal 4(3)
Finlandia
Pasal 4(3)
Italia
Pasal 4(3)
Norweeia
Pasal 4(3)
Polandia
Pasal 4(3)
Oatar
Pasal 4(3)
Slowakia
Pasal 4(3)
Afrika Selatan
Pasal 4(3)
T\rrki
Pasa1 4(3)
Armenia
Pasal 4(3)
Bulearia
Pasal 4(3)
SK No 228639 A
36.Republik...
PRESIDEN
REPUBLIK INDONESIA
Notifikasi-notiftkasi sebagai Konselstensi dari Perluasan Dafiar P3B Terdafiar
Setelah Ratifikasi
Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B
sesuai dengan Pasal 29(51dalam Konvensi, dan sesuai dengan Pasal 4(4) dalam
Konvensi, Republik Indonesia menganggap bahwa persetuiuan-persetuiuan
berikut memuat ketentuan sebagaimana dimaksud dalam Pasal 4(21yang tidak
tunduk pada pensyaratan berdasarkan Pasal 4(3Xb) sampai (d). Pasal dan ayat
dari setiap ketentuan tersebut adalah sebagaimana di bawah ini. Notifikasi-
notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada
tanggal sebagaimana terindikasi di bawah ini.
Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Ketentuan
Tanggal
Penerimaan/
Komunikasi
Austria
Pasal 4(3)
Penerimaan:
27 -rt-2023
Komunikasi:
27 -Lt-2023
Belarus
Pasal 4(3)
Penerimaan:
27 -rr-2023
Komunikasi:
27 -tr-2023
Nomor P3B Terdaftar
Nesara Pihak Lainnya
Ketentuan
Republik Ceko
Pasal 4(3)
Denmark
Pasal 4(3)
Mesir
Pasal 4(3)
Pasal 4(4)
Honqaria
Pasal 4(3)
4l
Pakistan
Pasal 4(3)
Portusal
Pasal 4(3)
Romania
Pasal 4(3)
Rusia
Pasal 4(3)
Serbia
Pasal 4(3)
Spanvol
Pasal 4(3)
Swedia
Pasal 4(3)
50. Jerman . .
SK No 228640 A
PRESIDEN
REPUBLIK INDONESIA
Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Ketentuan
Tanggal
Penerimaan/
Komunikasi
Jerman
Pasal 4(3)
Penerimaan:
27 -7t-2023
Komunikasi:
27 -tt-2023
Yordania
Pasal 4(3)
Penerimaan:
27 -tt-2023
Komunikasi:
27 -tt-2023
Kuwait
Pasal 4(4)
Penerimaan:
27 -rt-2023
Komunikasi:
27 -tL-2023
Mongolia
Pasal 4(3)
Penerimaan:
27 -rr-2023
Komunikasi:
27 -Lt-2023
Maroko
Pasal 4(3)
Penerimaan:
27 -tt-2023
Komunikasi:
27 -Lr-2023
Papua Nugini
Pasal 4(3)
Penerimaan:
27 -tt-2023
Komunikasi:
27 -tt-2023
SK No 228641 A
56.Singapura...
PRESIDEN
REPUBLIK INDONESIA
Pasal 5 - Penerapan Metode-Metode Eliminasi Pajak Berganda
Pensgaratan
Sesuai dengan Pasal 5(8) dalam Konvensi, Republik Indonesia mensyaratkan
untuk tidak menerapkan keseluruhan Pasal 5 dalam semua P3B Tercakup.

Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Ketentuan
Tanggal
Penerimaan/
Komunikasi
Singapura (baru)
Pasal 4(3)
Penerimaan:
27 -LL-2023
Komunikasi:
27 -rr-2023
Sri Lanka
Pasal 4(3)
Penerimaan:
27 -Lt-2023
Komunikasi:
27 -Lr-2023
T\rnisia
Pasal 4(3)
Penerimaan:
27 -tr-2023
Komunikasi:
27 -tr-2023
Ukraina
Pasal 4(3)
Penerimaan:
27 -Lr-2023
Komunikasi:
27 -Lr-2023
Persatuan Emirat
Arab (baru)
Pasal 4(3)
Penerimaan:
27 -tt-2023
Komunikasi:
27 -rt-2023
SK No 228642 A
PRESIDEN
REPUBLIK INDONESIA
Pasal 6 - Tujuan Suatu P3B Tercakup
Notifikasi tentang Mukadimah dalam P3B Terdafi,ar Aang Berlalcu
Sesuai dengan Pasal 6(5) dalam Konvensi, Republik Indonesia menga.nggap
bahwa persetuiuan-persetuiuan berikut bukan merupakan cakupan dari
Pensyaratan berdasarkan Pasal 6(41 dan memuat kalimat mukadimah
sebagaimana dimaksud dalam Pasal 6(2). Teks mukadimah dimaksud adalah
sebagaimana disebutkan di bawah ini.
Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Kalimat Mukadimah
Australia
Berhasrat mengadakan suatu Persetujuan
untuk Penghindaran Paiak Berganda dan
Pencegahan Pengelakan Paiak mengenai
paiak-paiak atas penghasilan,
Brunei
Damssalam
Berhasrat mengadakan suatu Persetu.iuan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas penehasilan.
Kanada
Berhasrat mengadakan suatu Persetuiuan
untuk Penghindaran Paiak Berganda dan
Pencegahan Pengelakan Paiak mengenai
paiak-paiak atas Pendapatan dan atas
Kekayaan,
Republik Rakyat
Tiongkok
BERHASRAT untuk mengadakan suatu
Persetu.iuan untuk penghindaran pajak
berganda dan pencegahan pengelakan paiak
yang berkenaan dengan pajak atas
Penqhasilan,
Perancis
Berhasrat mengadakan suatu Persetu.iuan
untuk Penghindaran Paiak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas penghasilan,
Hong Kong (S.A.R)
Berhasrat mengadakan suatu Persetu.iuan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas penghasilan,
SK No 228643 A
7. India
PRESTOEN
REPUBLIK INDONESIA
Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Kalimat Mukadimah
India
berhasrat untuk mengadakan suatu
Persetuiuan mengenai penghindaran paiak
berganda dan pencegahan pengelakan paiak
yang berhubungan dengan paiak-paiak atas
penghasilan [dan dengan maksud untuk
meningkatkan kerjasama ekonomi antara
kedua Neeara.l
Jepang
Berhasrat mengadakan suatu Persetu.juan
untuk Penghindaran Paiak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas penshasilan.
Laos
Berhasrat untuk rnengadakan suatu
Persetu'iuan mengenai Penghindaran Paiak
Berganda dan Pencegahan Pengelakan Paiak
yang berhubungan dengan pajak-pajak atas
Penehasilan.
Luksemburg
BERHASRAT mengadakan suatu
Persetuiuan mengenai penghindaran paiak
berganda dan pencegahan pengelakan pajak
yang berhubungan dengan pajak atas
oenshasilan dan atas modal.
Malaysia
BERHASRAT mengadakan suatu
persetuiuan mengenai penghindaran paiak
berganda dan pencegahan pengelakan pajak
atas penghasilan,
t2
Belanda
"BERHASRAT untuk mengadakan suatu
persetujuan untuk penghindaran pajak
berganda dan pencegahan pengelakan pajak
yang berkenaan dengan pajak atas
penehasilan."
Selandia Baru
Berhasrat mengadakan suatu Persetujuan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas penghasilan,
T4
Filipina
Berhasrat mengadakan suatu Persetuiuan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Paiak mengenai
paiak-paiak atas penshasilan.
Singapura
Berhasrat mengadakan suatu Persetujuan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas penshasilan.
SK No 22864 A
16. Seychelles . .
PRESIDEN
REPUBLIK lNDONESl,tr
Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Kalimat Mukadimah
Seychelles
Berhasrat mengadakan suatu Persetuiuan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas penshasilan,
t7
Korea Selatan
Berhasrat mengadakan suatu Persetu.juan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas penshasilan.
Swiss
BERHASRAT untuk mengadakan suatu
Persetu.iuan mengenai penghindaran paiak
berganda yang berhubungan dengan pajak-
paiak atas penshasilan.
Thailand
Berhasrat mengadakan suatu Persetuiuan
untuk Penghindaran Palak Berganda dan
Pencegahan Pengelakan Paiak mengenai
paiak-paiak atas penehasilan.
Britania Raya
Berhasrat mengadakan suatu Persetu.iuan
untuk Penghindaran Paiak Berganda dan
Pencegahan Pengelakan Pajak mengenai
atas penghasilan,
2l
Persatuan Emirat
Arab
BERHASRAT untuk meningkatkan dan
memperkokoh hubungan ekonomi dengan
mengadakan suatu Persetu.iuan mengenai
penghindaran pajak berganda dan
pencegahan pengelakan pajak atas
penshasilan.
Amerika Serikat
Berhasrat mengadakan suatu Persetujuan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas Denehasilan.
Vietnam
BERHASRAT mengadakan suatu
Persetu.iuan mengenai penghindaran paiak
berganda dan pencegahan pengelakan pajak
yang berhubungan dengan pajak atas
penshasilan.
Belgia
Berhasrat mengadakan suatu Persetujuan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas penshasilan.
Kroasia
Berhasrat mengadakan suatu Persetuiuan
mengenai penghindaran paiak berganda
yang berkenaan dengan pajak atas
penshasilan.
SK No 228645 A
26.Finlandia...
PRESIDEN
REPUBLIK INDONESIA
Nomor P3B
Terdaftar
Negara Pihak
Lainnva
Kalimat Mukadimah
Finlandia
Berhasrat mengadakan suatu Persetujuan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas penehasilan.
Italia
Berhasrat untuk mengadakan suatu
Persetujuan mengenai penghindaran pajak
berganda dan pencegahan pengelakan pajak
yang berhubungan dengan pajak atas
penghasilan.
Norwegia
Berhasrat mengadakan suatu Persetujuan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak mengenai
paiak-paiak atas penshasilan.
Polandia
BERHASRAT mengadakan suatu
Persetujuan mengenai penghindaran pajak
berganda dan pencegahan pengelakan pajak
yang berhubungan dengan pajak atas
penghasilan.
Qatar
BERHASRAT, mengadakan suatu
Persetujuan mengenai penghindaran, pajak
berganda dan pencegahan pengelakan pajak
yang berhubungan dengan pajak atas
penshasilan.
Slowakia
BERHASRAT mengadakan suatu
Persetujuan mengenai penghindaran pajak
berganda dan pencegahan pengelakan pajak
atas penshasilan.
Afrika Selatan
Berhasrat mengadakan suatu Persetujuan
untuk Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak mengenai
pajak-pajak atas Penghasilan [dan dengan
maksud untuk meningkatkan kerjasama
ekonomi antara kedua Negara.l
T\rrki
BERHASRAT mengadakan suatu
Persetujuan mengenai penghindaran pajak
berganda dan pencegahan pengelakan pajak
yang berhubungan dengan pajak atas
penshasilan.
SK No 228646 A
34. Armenia
PRESIDEN
REPUBLIK INDONESIA
Nomor P3B
Terdaftar
Negara Pihak
Lainnva
Kalimat Mukadimah
Armenia
Berhasrat mengadakan suatu Persetujuan
mengenai penghindaran pajak berganda dan
pencegahan pengelakan pajak yang
berhubungan dengan pajak atas penghasilan
dan atas modal.
Bulgaria
MEMBENARKAN hasrat mereka untuk
memperluas dan mendorong kerja sama
ekonomi demi keuntungan bersama];
Berhasrat mengadakan suatu Persetujuan
mengenai penghindaran pajak berganda dan
pencegahan pengelakan pajak yang
berhubungan dengan pajak
atas
penehasilan.
Republik Ceko
Berhasrat mengadakan suatu Persetujuan
mengenai penghindaran pajak berganda dan
pencegahan pengelakan pajak yang
berhubungan dengan pajak
atas
penehasilan.
Denmark
Berhasrat mengadakan suatu Persetujuan
mengenai penghindaran pajak berganda dan
pencegahan pengelakan pajak yang
berhubungan dengan pajak
atas
penghasilan,
Mesir
BERHASRAT mengadakan suatu
Persetujuan mengenai penghindaran pajak
berganda dan pencegahan pengelakan pajak
yang berhubungan dengan pajak atas
penshasilan.
Hongaria
BERHASRAT mengadakan suatu
Persetujuan mengenai penghindaran pajak
berganda dan pencegahan pengelakan pajak
yang berhubungan dengan pajak atas
penshasilan.
Meksiko
berhasrat mengadakan suatu Persetujuan
untuk penghindaran pajak berganda dan
pencegahan pengelakan pajak yang
berkenaan densan paiak atas penshasilan.
4l
Pakistan
berhasrat mengadakan suatu Persetujuan
untuk penghindaran pajak berganda dan
pencegahan pengelakan pajak yang
berkenaan dengan paiak atas penqhasilan,
SK No 228647 A
42. Portugal
FRESIDEN
REPUBLIK INDONESIA
Nomor P3B
Terdaftar
Negara Pihak
Lainnva
Kalimat Mukadimah
Portugal
berhasrat untuk
membuat suatu
Persetujuan untuk penghindaran pajak
berganda dan pencegahan pengelakan pajak
yang berkenaan dengan pajak atas
penshasilan.
Romania
BERHASRAT [untuk meningkatkan dan
mempererat hubungan ekonomi kedua
negara yang berdasarkan kedaulatan Negara
dan kemerdekaan, persamaan hak saling
menguntungkan dan tidak
saling
mencampuri urusan dalam negeri, dan]
untuk mengadakan Persetujuan mengenai
Penghindaran Pajak Berganda dan
Pencegahan Pengelakan Pajak atas
Penehasilan.
Rusia
BERHASRAT mengadakan suatu
Persetujuan mengenai penghindaran pajak
berganda dan pencegahan pengelakan pajak
yang berhubungan dengan pajak atas
penehasilan.
Serbia
Berhasrat mengadakan suatu Persetujuan
mengenai penghindaran pajak berganda
yang berkenaan dengan pajak atas
penehasilan.
Spanyol
BERHASRAT untuk mengadakan suatu
Persetujuan mengenai penghindaran pajak
berganda dan pengelakan pajak yang
berhubungan dengan pajak-pajak atas
penehasilan dan atas modal
Swedia
BERHASRAT mengadakan suatu Konvensi
untuk penghindaran pajak berganda dan
pencegahan pengelakan pajak yang
berkenaan denqan paiak penghasilan
SK No 228648 A
Notifikasi-notifikasi
PRESIDEN
REPUBLIK TNDONESIA
_36_
Notifikasi-notifikasi sebagai Konselcuensi dai Perluasan Dafi,ar P3B Terdafiar
Setelah Ratifikasi
Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B
sesuai dengan Pasal 29(5) dalam Konvensi, dan sesuai dengan Pasal 6(5) dalam
Konvensi, Republik Indonesia menganggap bahwa persetuiuan-persetuiuan
berikut bukan merupakan cakupan dari Pensyaratan berdasarkan Pasal 6(4)
dan memuat kalimat mukadimah sebagaimana dimaksud dalam Pasal 6(2). Teks
mukadimah dimaksud adalah sebagaimana disebutkan di bawah ini. Notifikasi-
notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada
tanggal sebagaimana terindikasi di bawah ini.
Nomor P3B
Terdaftar
Negara
Pihak
Lainnva
Kalimat Mukadimah
Tanggal
Penerimaan/
Komunikasi
Austria
BERHASRAT mengadakan
suatu Persetujuan mengenai
penghindaran pajak berganda
dan pencegahan pengelakan
pajak yang berhubungan
dengan pajak atas penghasilan
dan atas modal.
Penerimaan:
27 -rt-2023
Komunikasi:
27 -rr-2023
Belarus
BERHASRAT
untuk
mengadakan suatu Persetujuan
mengenai penghindaran pajak
berganda dan pencegahan
pengelakan paiak
yang
berkenaan dengan pajak-pajak
atas penqhasilan:
Penerimaan:
27 -tL-2023
Komunikasi:
27 -rr-2023
Jerman
BERHASRAT
untuk
mengadakan suatu Persetujuan
baru mengenai Penghindaran
Paiak
Berganda yang
berhubungan dengan pajak-
paiak atas Penghasilan dan
Kekayaan dengan maksud
untuk
meningkatkan
penanaman dan perdagangan
nesara timbal balik
Penerimaan:
27 -tt-2023
Komunikasi:
27 -Lt-2023
Yordania
BERHASRAT mengadakan
suatu Persetuiuan mengenai
penghindaran pajak berganda
dan pencegahan pengelakan
pajak yang berhubungan
dengan paiak atas penqhasilan
Penerimaan:
27 -rr-2023
Komunikasi:
27 -rr-2023
SK No 228649 A
52.Kuwait...
PRESIDEN
REPUBLIK INDONESIA
Nomor P3B
Terdaftar
Negara
Pihak
Lainnya
Kalimat Mukadimah
Tanggal
Penerimaan/
Komunikasi
Kuwait
BERHASRAT
untuk
meningkatkan hubungan
ekonomi bersama dengan
menghindarkan rintangan
fiskal melalui diadakannya
suatu Persetujuan mengenai
penghindaran paiak berganda
dan pencegahan pengelakan
pajak yang berhubungan
dengan paiak atas penghasilan
dan modal:
Penerimaan:
27 -tL-2023
Komunikasi:
27 -tt-2023
Mongolia
BERHASRAT mengadakan
suatu Persetu.iuan mengenai
penghindaran pajak berganda
dan pencegahan pengelakan
pajak yang berhubungan
densan paiak atas penshasilan.
Penerimaan:
27 -LL-2023
Komunikasi:
27 -tt-2023
Maroko
BERHASRAT
untuk
mengadakan suatu Persetuiuan
mengenai penghindaran paiak
berganda dan pencegahan
pengelakan pajak
yang
berhubungan dengan pajak
atas penghasilan.
Penerimaan:
27 -LL-2023
Komunikasi:
27 -Lt-2023
Papua
Nugini
BERHASRAT untuk menialin
Persetuiuan
untuk
penghindaran pajak berganda
dan pencegahan pengelakan
pajak yang berkenaan dengan
paiak atas penshasilan.
Penerimaan:
27 -rr-2023
Komunikasi:
27 -rr-2023
SK No 228650 A
56. Singapura. . .
PRESIDEN
REPUBLIK INDONESIA
Nomor P3B
Terdaftar
Negara
Pihak
Lainnva
Kalimat Mukadimah
Tanggal
Penerimaan/
Komunikasi
Singapura
(baru)
BERMAKSUD
untuk
membentuk Persetu.iuan untuk
eliminasi paiak berganda
sehubungan dengan pajak-
pajak atas penghasilan tanpa
menciptakan ruang untuk tidak
dikenai paiak sama sekali atau
pengurangan paiak melalui
pengelakan atau penghindaran
paiak (termasuk melalui
pengaturan
pemilihan
perianjian ltreaty shoppiw yang
ditu.iukan untuk memperoleh
pengurangan yang diberikan
dalam Persetuluan ini bagi
manfaat tidak langsung yang
dinikmati penduduk yurisdiksi
pihak ketiea)
Penerimaan:
27 -rr-2023
Komunikasi:
27 -tt-2023
Sri Lanka
BERHASRAT mengadakan
suatu Persetuiuan mengenai
penghindaran pajak berganda
dan pencegahan pengelakan
paiak atas penghasilan,
Penerimaan:
27 -tL-2023
Komunikasi:
27 -rr-2023
T\rnisia
BERHASRAT mengadakan
suatu Persetu.juan mengenai
penghindaran pajak berganda
dan pencegahan pengelakan
pajak yang berhubungan
dengan paiak atas penghasilan,
Penerimaan:
27 -Lt-2023
Komunikasi:
27 -tL-2023
Ukraina
BERHASRAT mengadakan
suatu Persetuiuan mengenai
penghindaran pa.iak berganda
dan pencegahan pengelakan
paiak yang berhubungan
dengan paiak atas penghasilan,
dan
bermaksud untuk
mengembangkan
dan
mempererat hubungan ekonomi
bersama,
Penerimaan:
27 -tt-2023
Komunikasi:
27 -rt-2023
SK No 228651 A
6O. Persatuan. . .
PRESIDEN
REPUBLIK INDONESIA
Pasal 7 - Pencegahan Penyalahgunaan P3B
N otifikasi tentang Ketenfiian-Ketenfiian Pilihan
Sesuai dengan Pasal 7(l7l(al dalam Konvensi, Republik Indonesia menganggap
bahwa persetuiuan-persetujuan di bawah ini bukan merupakan cakupan dari
Pensyaratan berdasarkan Pasal 7(15Xb) dan memuat ketentuan yang dimaksud
dalam Pasal 7(21. Pasal dan ayat dari setiap ketentuan tersebut adalah
sebagaimana disebutkan di bawah ini.
Nomor P3B Terdaftar
Negara Pihak Lainnya
Ketentuan
Hong Kong
Pasal 1O(7)
Pasal 11(8)
Pasal l2ffl
India
Pasal 24(21 sampai (3)
Laos
Pasal 10(9)
Pasal 11(9)
Pasal l2ffl
Britania Raya
Pasal 11(9)
Pasal l2ffl
Meksiko
Pasal 11(8)
Pasal 12 ffl
44.Rusia...
Nomor P3B
Terdaftar
Negara
Pihak
Lainnya
Kalimat Mukadimah
Tanggal
Penerimaan/
Komunikasi
Persatuan
Emirat
Arab
(baru)
BERNIAT untuk mengeliminasi
paiak berganda sehubungan
dengan pajak yang dicakup oleh
Persetuiuan ini
tanpa
menciptakan peluang untuk
tidak dikenai pajak sarna sekali
atau pengurangan paiak
melalui pengelakan atau
penghindara.n pajak (termasuk
melalui pengaturan pemilihan
perianiian I treatg shopping yang
ditu.iukan untuk memperoleh
keringanan yang disediakan
dalam Persetuiuan ini untuk
keuntungan tidak langsung dari
penduduk vurisdiksi ketiea).
Penerimaan:
27 -tt-2023
Komunikasi:
27 -rr-2023
SK No 228652 A
PRESIDEN
REPUBLTK INDONESIA
Nomor P3B Terdaftar
Negara Pihak Lainnya
Ketentuan
Rusia

Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Ketentuan
Tanggal
Penerimaan/
Komunikasi
T\rnisia
Pasal 5(4)
Penerimaan:
27 -LL-2023
Komunikasi:
27 -tt-2023
Ukraina
Pasal 5(4)
Penerimaan:
27 -Lr-2023
Komunikasi:
27 -rr-2023
Persatuan Emirat
Arab (baru)
Pasal 5(4)
Penerimaan:
27 -rr-2023
Komunikasi:
27 -rL-2023
Pasal16...
SK No 228667 A
FRESIDEN
REPUBLIK TNDONESIA
Pasal 16 - Prosedur Persetujuan Bersama
Pensyaratan
Sesuai dengan Pasal 16(5)(a) Konvensi, Republik Indonesia mensyaratkan untuk
untuk tidak menerapkan kalimat pertama pada ayat 1 dalam P3B Tercakup atas
dasar maksud untuk memenuhi standar minimum untuk perbaikan
penyelesaian sengketa berdasarkan paket BEPS OECD/G20 dengan
memastikan bahwa berdasarkan setiap P3B Tercakup (selain P3B Tercakup yang
mengizinkan orang/badan untuk mengajukan kasus kepada pejabat yang
berwenang dari salah satu Yurisdiksi Pihak), apabila orang/badan memandang
bahwa tindakan-tindakan salah satu atau kedua Yurisdiksi Pihak
mengakibatkan atau akan mengakibatkan bagi orang/badan itu pengenaan
pajak yang tidak sesuai dengan ketentuan-ketentuan P3B Tercakup, terlepas
dari cara-cara penyelesaian yang diatur oleh perundang-undangan domestik
Yurisdiksi-Yurisdiksi Pihak itu, orang/badan itu dapat mengajukan kasus
tersebut kepada pejabat yang berwenang dari Yurisdiksi Pihak di mana ia
merupakan penduduknya atau, jika kasus yang diajukan oleh orang/badan itu
berdasarkan suatu ketentuan dalam P3B Tercakup sehubungan dengan non-
diskriminasi berdasarkan kewarganegarazrn, kepada pejabat yang berwenang
dari Yurisdiksi Pihak di mana orang/badan itu merupakan warga negaranya;
dan pejabat yang berwenang dari Yurisdiksi Pihak itu akan melaksanakan
proses notifikasi atau konsultasi bilateral dengan pejabat yang berwenang dari
Yurisdiksi Pihak lainnya untuk kasus-kasus di mana pejabat yang berwenang
yang kepadanya diajukan kasus prosedur persetujuan bersama tidak
meng€rnggap keberatan Wajib Pajak tersebut dapat dibenarkan.
Notifikasi tentang Ketenfitan-Ketenhtan Aang Berlalw dalam P3B Terdafi.ar
Sesuai dengan Pasal 16(6)(b)(il dalam Konvensi, Republik Indonesia menganggap
bahwa persetuluan berikut memuat ketentuan bahwa suatu kasus yang disebut
dalam kalimat pertama dari Pasal 16(1) harus diaiukan dalam suatu periode
waktu tertentu yang lebih pendek dari tiga tahun sejak pemberitahuan pertama
dari tindakan yang mengakibatkan pengenaan paiak yang tidak sesuai dengan
ketentuan-ketentuan P3B Tercakup. Pasal dan ayat dari setiap ketentuan
tersebut adalah sebagaimana disebutkan di bawah ini.
3. Kanada. . .
SK No 228668 A
FRESIDEN
REPUBLIK INDONESIA
Nomor P3B Terdaftar
Nesara Pihak Lainnva
Ketentuan
Kanada
Pasal 25(Ll, kalimat
kedua
Luksemburg
Pasal 25(ll, kalimat
kedua
Selandia Baru
Pasal 24(Ll, kalimat
kedua
t4
Filipina
Pasal 25(1), kalimat
kedua
Seychelles
Pasal 25(Ll, kalimat
kedua
Swiss
Pasal 23(Ll, kalimat
kedua
Thailand
Pasal 25(1), kalimat
kedua
2l
Persatuan Emirat Arab
Pasal 25(ll, kalimat
kedua
Italia
Pasal 25(Ll, kalimat
kedua
Polandia
Pasal 24(ll, kalimat
kedua
Qatar
Pasal 25(1), kalimat
kedua
Afrika Selatan
Pasal 24(ll, kalimat
kedua
Bulgaria
Pasal 24(Il, kalimat
kedua
Mesir
Pasal 25(Il, kalimat
kedua
Hongaria
Pasal 25(1), kalimat
kedua
4l
Pakistan
Pasal 26(ll, kalimat
kedua
Portugal
Pasal 25(1), kalimat
kedua
Romania
Pasal 26(ll, kalimat
kedua
Rusia
Pasal 23(ll, kalimat
kedua
Serbia
Pasal 25(ll, kalimat
kedua
Spanyol
Pasal 26(ll, kalimat
kedua
SK No 228669 A
Notifikasi-notifikasi
PRESIDEN
REPUBLTK TNDONESIA
Notiftkasi-notifikasi sebagai Konselstensi dai Perluasan Dafiar P3B Terdafiar
Setelah Ratifikasi
Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B
sesuai dengan Pasal 29(51 dalam Konvensi, dan sesuai dengan Pasal 16(6XbXi)
dalam Konvensi, Republik Indonesia menganggap bahwa persetuiuan berikut
memuat ketentuan bahwa suatu kasus yang disebut dalam kalimat pertama dari
Pasal 16(1) harus diaiukan dalam suatu periode waktu tertentu yang lebih
pendek dari tiga tahun se.iak pemberitahuan pertama dari tindakan yang
mengakibatkan pengenaan pAiak yang tidak sesuai dengan ketentuan-
ketentuan P3B Tercakup. Pasal dan ayat dari setiap ketentuan tersebut adalah
sebagaimana disebutkan di bawah ini. Notifikasi-notifikasi tambahan diterima
dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di
bawah ini.
Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Ketentuan
Tanggal
Penerimaan/
Komunikasi
Austria
Pasal 26(Il,
kalimat kedua
Penerimaan:
27 -rr-2023
Komunikasi:
27 -rr-2023
Jerman
Pasal 25(1),
kalimat kedua
Penerimaan:
27 -tt-2023
Komunikasi:
27 -rt-2023
Yordania
Pasal 25(ll,
kalimat kedua
Penerimaan:
27 -rr-2023
Komunikasi:
27 -rr-2023
Sri Lanka
Pasal 25(1),
kalimat kedua
Penerimaan:
27 -tt-2023
Komunikasi:
27 -rr-2023
Ukraina
Pasal 25(1),
kalimat kedua
Penerimaan:
27 -LL-2023
Komunikasi:
27 -rr-2023
Persatuan Emirat
Arab (baru)
Pasal 25(1),
kalimat kedua
Penerimaan:
27 -rr-2023
Komunikasi:
27 -LL-2023
SK No 228670 A
Sesuai
PRESIDEN
REPUBLIK INDONESIA
Sesuai dengan Pasal 16(6[bxii) dalam Konvensi, Republik Indonesia
menga.nggap persetuiuan berikut memuat ketentuan yang mengatur bahwa
kasus yang disebut dalam kalimat pertama dari Pasal 16(1) harus diaiukan
dalam suatu periode waktu tertentu sekurang-kurangnva tiga tahun seiak
pemberitahuan pertama dari tindakan yang mengakibatkan pengenaan paiak
yang tidak sesuai dengan ketentuan-ketentuan P3B Tercakup. Pasal dan ayat
dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini.
Nomor P3B Terdaftar
Nesara Pihak Lainnva
Ketentuan
Australia
Pasal 25(1), kalimat
kedua
Brunei Darussalam
Pasal 26(ll, kalimat
kedua
Republik Ralryat
Tionekok
Pasal 25(ll, kalimat
kedua
Perancis
Pasal 26(Ll, kalimat
kedua
Hongkong
Pasal 24(Ll, kalimat
kedua
India
Pasal 26(ll, kalimat
kedua
Jepang
Pasal 25(1), kalimat
kedua
Laos
Pasal 25(1), kalimat
kedua
Malaysia
Pasal 24(Ll, kalimat
kedua
t2
Belanda
Pasal 27(ll, kalimat
kedua
Singapura
Pasal 25(1), kalimat
kedua
t7
Korea Selatan
Pasal 25(1), kalimat
kedua
Amerika Serikat
Pasal 25(1), kalimat
kedua
Vietnam
Pasal 25(1), kalimat
kedua
Belgia
Pasal 24(Il, kalimat
kedua
Kroasia
Pasal 24(Il, kalimat
kedua
Finlandia
Pasal 24(Ll, kalimat
kedua
Norwegia
Pasal 26(Ll, kalimat
kedua
SK No 228671 A
31. Slowakia. . .
FRESIDEN
REPUBLTK INDONESIA
Nomor P3B Terdaftar
Nesara Pihak Lainnva
Ketentuan
Slowakia
Pasal 25(Il, kalimat
kedua
Armenia
Pasal 26(Ll, kalimat
kedua
Denmark
Pasal 25(1), kalimat
kedua
Meksiko
Pasal 25Ql
Swedia
Pasal 25(1), kalimat
kedua
Notifikasi-notifikasi sebagai Konselstensi dari Perluasan Dafiar P3B Terdafiar
Setelah Ratifikasi
Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B
sesuai dengan Pasal 29(51dalam Konvensi, dan sesuai dengan Pasal 16(6xbxiil
dalam Konvensi Republik Indonesia menganggap persetuiuan berikut memuat
ketentuan yang mengatur bahwa kasus yang disebut dalam kalimat pertama
dari Pasal 16(1) harus dia.fukan dalam suatu periode waktu tertentu sekurang-
kurangnya tiga tahun se.iak pemberitahuan pertama dari tindakan yang
mengakibatkan pengenaan pa.iak yang tidak sesuai dengan ketentuan-
ketentuan P3B Tercakup. Pasal dan ayat dari setiap ketentuan tersebut adalah
sebagaimana disebutkan di bawah ini. Notifikasi-notifikasi tambahan diterima
dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di
bawah ini.
Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Ketentuan
Tanggal
Penerimaan/
Komunikasi
Belarus
Pasal 25(1),
kalimat kedua
Penerimaan:
27 -rl-2023
Komunikasi:
27 -tt-2023
Kuwait
Pasal 26(Ll,
kalimat kedua
Penerimaan:
27 -Lt-2023
Komunikasi:
27 -tt-2023
Mongolia
Pasal 25(1),
kalimat kedua
Penerimaan:
27 -tr-2023
Komunikasi:
27 -tr-2023
SK No 228868 A
54. Maroko. . .
PRESIDEN
REPUBLIK INDONESIA
Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Ketentuan
Tanggal
Penerimaan/
Komunikasi
Maroko
Pasal 25(1),
kalimat kedua
Penerimaan:
27 -rr-2023
Komunikasi:
27 -tt-2023
Papua Nugini
Pasal 26(ll,
kalimat kedua
Penerimaan:
27 -Lr-2023
Komunikasi:
27 -rt-2023
Singapura
(baru)
Pasal 25(Ll,
kalimat kedua
Penerimaan:
27 -tt-2023
Komunikasi:
27 -tt-2023
T\,rnisia
Pasal 24(ll,
kalimat kedua
Penerimaan:
27 -Lt-2023
Komunikasi:
27 -tL-2023
Notifikasi tentang P3B Terdafiar gang Ttdak Memuat Ketenfiian-Ketentuan
Demikian
Sesuai dengan Pasal 16(6Xc)(ii) dalam Konvensi, Republik Indonesia
menganggap persetu.iuan berikut tidak memuat ketentuan sebagaimana
dimaksud dalam Pasal 16(4[bxii).
Nomor P3B Terdaftar
Nesara Pihak Lainnya
Brunei Darussalam
Kanada
Republik Rakyat Tionskok
Perancis
Luksembure
Malaysia
t2
Belanda
Selandia Baru
l4
Filipina
Sevchelles
Swiss
Thailand
Britania Rava
2l
Persatuan Emirat Arab
Vietnam
Belsia
SK No 228673 A
25. Kroasia. . .
PRESIDEN
REPUBLIK INDONESIA
Nomor P3B Terdaftar
Negara Pihak Lainnya
Kroasia
Italia
Polandia
Oatar
Slowakia
T\.rrki
Armenia
Bulearia
Republik Ceko
Mesir
Meksiko
Portusal
Romania
Rusia
Serbia
Spanvol
N otifikasi Tamb alwn Setelah Ratifikasi
Berdasarkan Pasal 29(61 dalam Konvensi, dan sesuai dengan Pasal 16(6XcXii)
dalam Konvensi, Republik Indonesia menganggap persetuiuan berikut tidak
memuat ketentuan sebagaimana dimaksud dalam Pasal 16(4xb)(ii). Notifikasi
tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal
sebagaimana terindikasi di bawah ini.
Nomor P3B Terdaftar
Negara Pihak Lainnya
Tanggal Penerimaan/
Komunikasi
Afrika Selatan
Penerimaan:
27 -tt-2023
Komunikasi:
27 -LL-2023
Notiftkasi-notifikasi sebagai Konselstensi dari Perluasan Dafi,ar P3B Terdafiar
Setelah Ratifikasi
Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B
sesuai dengan Pasal 29(51dalam Konvensi, dan sesuai dengan Pasal 16(6XcXii)
dalam Konvensi, Republik Indonesia menganggap persetu.iuan berikut tidak
memuat ketentuan sebagaimana dimaksud dalam Pasal 16(4)(b)(ii). Notifikasi-
notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada
tanggal sebagaimana terindikasi di bawah ini.
SK No 228674 A
48.Austria...
FRESIDEN
REPUBLIK INDONESIA
Nomor P3B Terdaftar
Negara Pihak Lainnya
Tanggel Penerimaan/
Komunikasi
Austria
Penerimaan:
27-tt-2023
Komunikasi:
27-LL-2023
Belarus
Penerimaan:
27 -tL-2023
Komunikasi:
27-Lt-2023
Yordania
Penerimaan:
27-Lt-2023
Komunikasi:
27-Lr-2023
Kuwait
Penerimaan:
27-rL-2023
Komunikasi:
27 -tL-2023
Mongolia
Penerimaan:
27-LL-2023
Komunikasi:
27-Lt-2023
Maroko
Penerimaan:
27-Lr-2023
Komunikasi:
27-LL-2023
Papua Nugini
Penerimaan:
27-tL-2023
Komunikasi:
27-rL-2023
Sri Lanka
Penerimaan:
27-Lr-2023
Komunikasi:
27-rr-2023
T\rnisia
Penerimaan:
27-LL-2023
Komunikasi:
27-tt-2023
Ukraina
Penerimaan:
27-Lr-2023
Komunikasi:
27-Lr-2023
Persatuan Emirat Arab
(batl)
Penerimaan:
27-Lt-2023
Komunikasi:
27-rt-2023
SK No 228675 A
Sesuai
PRESIDEN
REPUBLTK INDONESIA
Sesuai dengan Pasal 16(6XdXi) dalam Konvensi, Republik Indonesia menganggap
persetu.iuan berikut tidak memuat ketentuan sebagaimana dimaksud dalam
Pasal 16(a)(c)(i).
Nomor P3B Terdaftar
Nesara Pihak Lainnva
Australia
Perancis
Amerika Serikat
Sesuai dengan Pasal 16(6Xd)(ii) dalam Konvensi, Republik Indonesia
menganggap persetuiuan berikut tidak memuat ketentuan sebagaimana
dimaksud dalam Pasal 16(a)(c)(ii).
Nomor P3B Terdaftar
Nesara Pihak Lainnya
Australia
Kanada
Britania Raya
Belsia
Italia
Denmark
Pasal 17 - Penyesuaian Korespondensi
Pensyaratan
Sesuai dengan Pasal 17(41 dalam Konvensi, Republik Indonesia menganggap
bahwa persetuluan berikut memuat ketentuan sebagaimana dimaksud dalam
Pasal 17(21. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana
disebutkan di bawah ini.
Nomor P3B Terdaftar
Nesara Pihak Lainnva
Ketentuan
Australia
Pasal 9(3)
Brunei Darussalam
Pasal 9(2)
Republik Ralryat
Tionekok
Pasal 9(2)
Hons Kone
Pasal 9(2)
India
Pasal 9(2)
Laos
Pasal 9(2)
Luksemburs
Pasal 9(21
L2
Belanda
Pasal 9(2)
Seychelles
Pasal 9(2)
L7
Korea Selatan
Pasal 9(2)
Britania Raya
Pasal 21/5l
2t
Persatuan Emirat Arab
Pasal 9(2)
22.Arnenka...
SK No 228676 A
FRESIDEN
REPUBLIK INDONESIA
Nomor P3B Terdaftar
Negara Pihak Lainnya
Ketentuan
Amerika Serikat
Pasal 9(3)
Vietnam
Pasal 9(2)
Kroasia
Pasal 9(2)
Finlandia
Pasal 9(2)
Polandia
Pasal 9(2)
Qatar
Pasal 9(2)
Slowakia
Pasal 9(2)
Afrika Selatan
Pasal 9(2)
Turki
Pasal 9(2)
Armenia
Pasal 9(2)
Bulearia
Pasal 9(2)
Denmark
Pasal 9(2)
Mesir
Pasal 9(2)
Meksiko
Pasal 9(2)
4L
Pakistan
Pasal 9(2)
Portusal
Pasal 9(2)
Serbia
Pasal 9(2)
Swedia
Pasal 9(2)
Notifikasi-notifikasi sebagai Konselstensi dai Perluasan Dafiar P3B Terdafiar
Setelah Ratifikasi
Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B
sesuai dengan Pasal 29(51dalam Konvensi, dan sesuai dengan Pasal t7(41dalam
Konvensi, Republik Indonesia menganglEap bahwa persetuiuan berikut memuat
ketentuan sebagaimana dimaksud dalam Pasal 17(21. Pasal dan ayat dari setiap
ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. Notifikasi-
notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada
tanggal sebagaimana terindikasi di bawah ini.
Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Ketentuan
Tanggal
Penerimaan/
Komunikasi
Belarus
Pasal 9(2)
Penerimaan:
27 -Lt-2023
Komunikasi:
27 -rr-2023
Yordania
Pasal 9(2)
Penerimaan:
27 -Lt-2023
Komunikasi:
27 -rt-2023
SK No 228677 A
52.Kuwait...
FRESIDEN
REPUBLIK INDONESIA
Nomor P3B
Terdaftar
Negara Pihak
Lainnya
Ketentuan
Tanggal
Penerimaan/
Komunikasi
Kuwait
Pasal 9(2)
Penerimaan:
27 -tt-2023
Komunikasi:
27 -tt-2023
Mongolia
Pasal 9(2)
Penerimaan:
27 -LL-2023
Komunikasi:
27 -rt-2023
Maroko
Pasal 9(2)
Penerimaan:
27 -tt-2023
Komunikasi:
27 -tt-2023
Papua Nugini
Pasal 9(2)
Penerimaan:
27 -tt-2023
Komunikasi:
27 -tt-2023
Singapura
(baru)
Pasal 9(2)
Penerimaan:
27 -tL-2023
Komunikasi:
27 -LL-2023
Sri Lanka
Pasal 9(2)
Penerimaan:
27 -tt-2023
Komunikasi:
27 -tt-2023
Ukraina
Pasal 9(2)
Penerimaan:
27 -tt-2023
Komunikasi:
27 -Lt-2023
Persatuan Emirat
Arab (baru)
Pasal 9(2)
Penerimaan:
27 -rr-2023
Komunikasi:
27 -tt-2023
Pasal 35 - Keberlakuan Efektif
N otifikasi tentang Ketenfiian-Ketenhtan Pilihan
Sesuai dengan Pasal 35(3) dalam Konvensi, hanya untuk tujuan pelaksanaan
Pasal 35(1Xb) dan (5)(b), Republik Indonesia memilih untuk mengganti istilah
"tahun pajak mulai pada atau setelah kedaluwarsa suatu periode" dengan istilah
"tahun pajak dimulai dari atau setelah 1 Januari tahun berikutnya dimulai dari
atau setelah kedaluwarsa suatu periode".
SK No 228678 A
Pensgaratan
PRESIDEN
REPUBLTK INDONESIA
Pensgaratan
Sesuai dengan Pasal 35(6) dalam Konvensi, Republik Indonesia mensyaratkan
untuk tidak menerapkan Pasal 35(4) dalam P3B Tercakup.
Sesuai dengan Pasal35(7)(a) dalam Konvensi, Republik Indonesia mensyaratkan
untuk mengganti:
i)
acuan dalam Pasal35 ayat (1) dan (4) menjadi "tanggal terakhir di mana
Konvensi ini mulai berlaku bagi setiap Yurisdiksi Pihak atas P3B
Tercakup"; dan
ii) acuan pada ayat 5 menjadi "tanggal komunikasi notifikasi perluasan
daftar persetujuan oleh Penyimpan" ;
merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh
Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan
sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa
Yurisdiksi Pihak tersebut telah menyelesaikan prosedur internal pemberlakukan
ketentuan dalam Konvensi ini atas P3B Tercakup tertentu dimaksud";
iii) acuan pada Pasal 28 ayat t huruf a) menjadi "pada tanggal komunikasi
oleh Penyimpan tentang notifikasi penarikan atau penggantian
pensyaratan"; dan
iv) acuan pada Pasal 28 ayat 9 menjadi "pada tanggal terakhir di mana
Konvensi mulai berlaku bagi Yurisdiksi-Yurisdiksi Pihak tersebut";
merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh
Penyimpan dari Yurisdiksi Pihak yang melakukan pensyaratan sebagaimana
dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa Yurisdiksi Pihak
tersebut telah menyelesaikan prosedur internal pemberlakukan ketentuan
dalam Konvensi ini atas P3B Tercakup tertentu tersebut"
v) acuan pada Pasal 29 ayat 6 huruf a) menjadi "pada tanggal komunikasi
oleh Penyimpan atas notifikasi tambahan"; dan
vi) acuan pada Pasal 29 ayat 6 huruf b) menjadi "pada tanggal terakhir di
mana Konvensi mulai berlaku bagi Yurisdiksi-Yurisdiksi Pihak
tersebut";
merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh
Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan
sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa
Yurisdiksi Pihak tersebut telah menyelesaikan prosedur pemberlakuan efektif
notifikasi tambahan untuk P3B Tercakup tertentu";
vii) acuan...
SK No 228679 A
PRESIDEN
REPUBLIK INDONESIA
vii) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat L dan 2
menjadi "tanggal yang lebih kemudian di mana Konvensi ini berlaku
bagi setiap Yurisdiksi Pihak atas P3B Tercakup";
merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh
Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan
sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa
Yurisdiksi Pihak tersebut telah menyelesaikan prosedur internal untuk
pemberlakuan ketentuan dalam Konvensi ini atas P3B Tercakup tertentu
tersebut"; dan
viii) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat 3 menjadi
"tanggal komunikasi notifikasi perluasan daftar persetujuan oleh
Penyimpan";
ix) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat 4 menjadi
"tanggal komunikasi notifikasi penarikan pensyaratan oleh Penyimpan",
"tanggal komunikasi pemberitahuan penggantian pensyaratan" dan
"tanggal komunikasi notifikasi penarikan penolakan atas pensyaratan
oleh Penyimpan"; dan
x) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat 5 menjadi
"tanggal komunikasi notifikasi tambahan oleh Penyimpan";
merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh
Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan
sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa
Yurisdiksi Pihak tersebut telah menyelesaikan prosedur internal untuk berlaku
efektifnya ketentuan dalam Bagian VI (Arbitrase) atas P3B Tercakup tertentu
tersebut".
PRESIDEN REPUBLIK INDONESIA,
ttd.
JOKO WIDODO
Salinan sesuai dengan aslinya
SEKRETARIAT NEGARA
INDONESIA
-undangan dan
SK No 228865 A
trasi H
Djaman
PRESIDEN
IIEPUBUK INDONESIA
LAMPIRAN
PERATURAN PRESIDEN REPUBLIK INDONESIA
NOMOR 63 TAHUN 2024
TENTANG
PERUBAHAN ATAS PERATURAN PRESIDEN
NOMOR 77
TAHUN 2OT9 TENTANG
PENGESAHAN MULTILATERAL CONWNTION
TO IMPLEMENT TAX TREATY RELATED ME,ASURES
TO PREWNT BASE EROSIO]V AND PROFIT
SHIFTING (KONVENSI MULTILATERAL UNTUK
MENERAPKAN TINDAKAN-TINDAKAN TERKAIT
DENGAN PERSETUJUAN PENGHINDARAN PAJAK
BERGANDA UNTUK MENCEGAH PENGGERUSAN
BASIS PEMAJAKAN DAN PENGGESERAN LABA)
The Republic of Indonesia
Status of List of Reservations and Notifications
This document contains the consolidated list of reservations and notifications by
the Republic of Indonesia made upon deposit of the instrument of ratification
pursuant to Articles 28(5) and 29(L) of the Convention, and subsequent to that
deposit.
Article2'...
SK No 228914 A
PRESIDEN
REPUELIK INDONESIA
Article 2 - Interpretation of Terms
Notification - Agreements Couered bg tle Conuention
hrrsuant to Article 2(1)(a)(ii) of the Convention, the Republic of Indonesia wishes
the following agreements to be covered by the Convention:
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
Agreement between
the Government of the
Republic of Indonesia
and the Government of
Australia for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Australia
Original
22-04-1992 t4-t2-1992
Agreement between
the Government of the
Republic of Indonesia
and the Government of
Brunei Darussalam for
the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with Respect
to Taxes on Income
Brunei
Darussalam
Original
27-02-2000 7-tr-200t
Convention between
the
Republic of
Indonesia and Canada
for
Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with Respects
to Taxes on Income
and on Capital
Canada
Original
16-01-t979 23-L2- 1980
Amending
Instrument
(a)
o1-o4-1998
3t -r2-
SK No 228548 A
4. Agreement. . .
PRESIDEN
REPUBUK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the People's Republic
of China for the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on lncome
China
(People's
Republic of)
Original
07-tt-200r 2s-08-2003
Amending
Instrument
(a)
26-03-2015
16-03-2016
Convention between
the Government of the
Republic of Indonesia
and the Government of
the French Republic
for the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion on Income and
Capital
France
Original
t4-o9-r979
13-03-1981
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Hong Kong Special
Administrative Region
of
the
People's
Republic of China for
the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with Respect
to Taxes on Income
Hong Kong
(s.A.R)
Original
23-03-20rO 28-03-2012
7.Agreement...
SK No 228549 A
PRESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiition
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Republic of India
for the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with respect to
Taxes on Income with
Protocol
India
Original
27 -O7 -2012
5-02-20t6
Agreement between
the
Republic of
Indonesia and Japan
for the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with respect to
Taxes on lncome
Japan
Original
03-03- t982 3t-12-t982
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Lao
People's
Democratic Republic
for the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with Respect
to Taxes on Income
Lao PDR
Original
08-09-2011
11-10-2016
10. Agreement. . .
SK No 228550 A
PRESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
lnstrument
Date of
Signature
Date of
Entry into
Force
10.
Agreement between
the
Republic of
Indonesia and the
Grand Duchy of
Luxembourg for the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on lncome and
on Capital
Luxembourg
Original
14-01-1993 10-03-t994
11.
Agreement between
the Government of the
Republic of Indonesia
and the Government of
Malaysia for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on lncome
Malaysia
Original
r2-o9- 1991
1 1-O8- t992
Amending
Instrument
(a)
t2-ot-2006 ot-7 -2010
Amending
Instrument
(b)
20-to-20LL oL-08-2017
t2.
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the
Kingdom of
Netherlands for the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Netherlands
Original
29-Ot-2002
3t-t2-2003
Amending
Instrument
(a)
30-07-2015 ot-08-20t7
SK No 228550 A
13. Agreement. . .
PRESIDEN
REPUBLIK INDONESIA
16. Agreement. . .
rThe Republic of Indonesia deposited tJ:e notification on 27-lL-2O23 to remove Amending Instrument (a).
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
lnstrument
Date of
Signature
Date of
Entry into
Force
13.
Agreement between
the Government of the
Republic of Indonesia
and the Government of
New Zealand for the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income and
Protocol
New
Zealand
Original
25-03-t987 24-06- 1988
14.
Agreement between
the Government of the
Republic of lndonesia
and the Government of
the Republic of the
Philippines for the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Philippinesl
Original
18-06-1981
19-05-t982
15.
Agreement between
the
Republic of
Indonesia and the
Republic of Singapore
for the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with respect to
Taxes on Income
Singapore
Original
08-05-1990
25-O 1- 199 1
SK No 228551 A
FRESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
16.
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the
Republic of
Seychelles for the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Seychelles
Original
27 -O9-L999 16-05-2000
t7.
Agreement between
the
Republic of
Indonesia and the
Republic of Korea for
the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with respect to
Taxes on Income and
Protocol
Republic of
Korea
Original
10-1 1-1988
03-5-1989
18.
Agreement between
the
Republic of
Indonesia and the
Swiss Confederation
for the Avoidance of
Double Taxation with
Respect to Taxes on
Income
Switzerland
Original
29-O8- 1988 24-rO- 1989
Amending
Instrument
(a)
08-o2-2007
20-o3-2009
19.Agreement...
SK No 228552 A
FRESIDEN
REPUBLTK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
19.
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the
Kingdom of
Thailand for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Thailand
Original
15-06-2001
23-tO-2003
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the United Kingdom of
Great Britain and
Northern Ireland for
the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with respect to
Taxes on Income and
Capital
United
Kingdom
Original
05-04-1993
l4-4-L994
2L.
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the United Arab
Emirates for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
United Arab
Emirates
Original
30-1 1-1995 01-06-t999
22.Convention...
SK No 228553 A
FRESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
Convention between
the Government of the
Republic of Indonesia
and the Government of
the United States of
America for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
United
States of
America
Original
tt-o7- 1988 ot-o2-t99L
Amending
Instrument
(a)
24-07 -t996 23-12-1996
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Socialist Republic
of Vietnam for the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Vietnam
Original
22-12-t997 to-o2-t999
Agreement between
the
Republic of
Indonesia and the
Kingdom of Belgium
for the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with Respect
to Taxes on Income
Belgium
Original
16-09-1997 07-tt-200t
SK No 228869 A
25. Agreement
FRESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
25.
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Republic of Croatia
for the Avoidance of
Double Taxation with
respects to Taxes on
lncome
Croatia
Original
t5-02-2002
16-3-20t2
26.
Agreement between
the
Republic of
Indonesia and the
Republic of Finland for
the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with Respect
to Taxes on Income
Finland
Original
15-10-t987
26-t- 1989
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Italian Republic for
the Avoidance of
Double Taxation with
Respect to Ta<es on
Income and
the
Prevention of Fiscal
Evasion
Italy
Original
t8-o2- 1990 o2-o9- 1995
28. Convention. . .
SK No 228555 A
PRESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
28.
Convention between
the
Republic of
Indonesia and the
Kingdom of Norway for
the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with Respect
to Taxes on Income
and on Capital
Norway
Original
t9-o7- 1988
07 -o2- 1990
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Republic of Poland
for the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with Respect
to Taxes on Income
Poland
Original
6- 10- t992
2s-8- 1993
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the State of Qatar for
the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with Respect
to Taxes on Income
Qatar
Original
30-04-2006
t9-o9-2007
SK No 228556 A
31. Agreement. . .
PRESIDEN
REPUBLIK INDONESIA
_12_
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
31.
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Slovak Republic for
the Avoidance of
Double Taxation
and the Prevention of
Fiscal Evasion with
Respect to Taxes on
Income
Slovakia
Original
12-10-2000 30-o1-2001
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Republic of South
Africa
for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with Respect
to Taxes on lncome
South Africa
Original
15-07-t997 23-tt- 1998
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Republic of Turkey
for the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion witJr respect to
Taxes on Income
T\rrkey
Original
25-02-t997 06-03-2000
SK No 228557 A
34. Agreement. . .
PRESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the
Republic of
Armenia for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income and
on Capital
Armenia
Original
13-10-2005 t2-o4-2016
35.
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the
Republic of
Bulgaria for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Bulgaria
Original
11-O1-1991
25-05-t992
36.
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Czech Republic for
the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with Respect
to Taxes on Income
Czech
Republic
Original
04-10-t994 26-0r-t996
SK No 228558 A
37. Convention. . .
PRESIDEN
REPUBUK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
Convention between
the Government of the
Republic of Indonesia
and the Government of
the
Kingdom of
Denmark for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on lncome
Denmark
Original
28-12- 1985
29-O4- 1986
38.
Agremeent between
the Government of the
Republic of Indonesia
and the Arab Republic
of Eglrpt for the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Egrpt
Original
13-05-1998 26-02-2002
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Hungarian People's
Republic for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Hungary
Original
19-10-1989 15-02-1993
40.
Agreement between
the Government of the
Republic of Indonesia
and
the
United
Mexican States for the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Mexico
Original
06-09-2002
28-rO-2004
Amending
lnstrument
(a)
06-10-2013
18-09-2019
SK No 228559 A
41. Agreement
I'RESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
4r.
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Islamic Republic of
Pakistan for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Pakistan
Original
07-10-1990
28-02- 1991
42.
Agreement between
the
Republic of
Indonesia and the
Portuguese Republic
for the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with respect to
Taxes on lncome
Portugal
Original
o9-o7 -2003 tt-05-2007
Agreement between
the Government of the
Republic of Indonesia
and the Government of
Romania for
the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Romania
Original
03-07-t996 13-01-t999
44. Agreement . . .
SK No 228560 A
FRESIDEN
REPUBLIK INDONESIA
-t6-
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry into
Force
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the
Russian
Federation for the
Avoidance of Double
Taxation and the
Prevention of Fiscal
Evasion with respect to
Taxes on Income
Russia
Original
t2-o3-t999
t7 -t2-2002
Agreement between
the Government of the
Republic of Indonesia
and the Government of
the Republic of Serbia
for the Avoidance of
Double Taxation with
Respect to Taxes on
Income
Serbia
Original
28-02-20Lt
t3-t2-20t8
46.
Agreement between
the
Republic of
lndonesia and the
Kingdom of Spain for
the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with respect to
Taxes on Income and
on Capital
Spain
Original
30-05-1995 20-L2-1999
47.
Convention between
the
Republic of
Indonesia and the
Kingdom of Sweden for
the Avoidance of
Double Taxation and
the Prevention of Fiscal
Evasion with respect to
Taxes on Income
Sweden
Original
28-02- 1989
27-O9- 1989
SK No 228561 A
Notification
PRESIDEN
REPUBUK INDONESIA
-t7-
Notification of an ertension of the li.st of agreements couered by the Conuention
Pursuant to Article 29(51 of the Convention, the Republic of Indonesia wishes to
extend the list of agreements to be covered by the Convention to add the following
agreements. The notification of this extension of the list of agreements was received
and communicated by the Depositary on the dates as indicated below:
49. Agreement. . .
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry
into
Force
Date of Receipt /
Communication
Agreement
between the
Government
of
the
Republic of
lndonesia
and
the
Government
of
the
Republic of
Austria for
the
Avoidance of
Double
Taxation and
the
Prevention of
Fiscal
Evasion with
Respect to
Taxes on
Income and
on Capital
Austria
Original
24-07 -
01-10-
Receipt:
27 -rr-2023
Communication
27 -rL-2023
SK No 228562 A
PRESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
lnstrument
Date of
Signature
Date of
Entry
into
Force
Date of Receipt /
Communication
Agreement
between the
Government
of
the
Republic of
Indonesia
and
the
Government
of
the
Republic of
Belarus for
the
Avoidance of
Double
Taxation and
the
Prevention of
Fiscal
Evasion with
Respect to
Taxes on
Income
Belarus
Original
19-03-
09-o5-
20t8
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Agreement
between the
Republic of
Indonesia
and
the
Federal
Republic of
Germany for
the
Avoidance of
Double
Taxation
with Respect
to Taxes on
Income and
Capital
Germany
Original
30-10-
28-L2-
Receipt:
27 -tt-2023
Communication:
27 -rL-2023
SK No 228563 A
51. Agreement . . .
FRESIDEN
REPUBUK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
lnstrument
Date of
Signature
Date of
Entry
into
Force
Date of Receipt /
Communication
Agreement
between the
Government
of
the
Republic of
Indonesia
and
the
Government
of
the
Hashemite
Kingdom of
Jordan for
the
Avoidance of
Double
Taxation and
the
Prevention of
Fiscal
Evasion with
Respect to
Taxes on
Income
Jordan
Original
t2-rt-
L996
22-12-
Receipt:
27-Lt-2023
Communication:
27-tt-2023
52. Agreement. . .
SK No 228564 A
PRESIDEN
REPUBUK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry
into
Force
Date of Receipt /
Communication
Agreement
between the
Government
of
the
Republic of
lndonesia
and
the
Government
of the State
of Kuwait for
the
Avoidance of
Double
Taxation and
the
Prevention of
Fiscal
Evasion with
Respect to
Taxes on
Income and
Capital
Kuwait
Original
23-04-
t997
tt-t2-
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
53. Agreement. . .
SK No 228565 A
PRESIDEN
REPUBLIK INDONESIA
-2r-
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry
into
Force
Date of Receipt /
Communication
Agreement
between the
Government
of
the
Republic of
Indonesia
and
the
Government
of Mongolia
for
the
Avoidance of
Double
Taxation and
the
Prevention of
Fiscal
Evasion with
Respect to
Taxes on
Income
Mongolia
Original
o2-o7 -
L996
07-01-
Receipt:
27 -Lt-2023
Communication:
27 -tr-2023
54. Agreement. . .
SK No 228566 A
PRESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry
into
Force
Date of Receipt /
Communication
Agreement
Between the
Government
of
the
Republic of
Indonesia
and
the
Government
of
the
Kingdom of
Morocco for
the
Avoidance of
Double
Taxation and
the
Prevention of
Fiscal
Evasion with
Respect to
Taxes on
Income
Morocco
Original
08-06-
10-04-
20L2
Receipt:
27 -rt-2023
Communication:
27 -LL-2023
55. Agreement
SK No 228567 A
FRESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry
into
Force
Date of Receipt /
Communication
Agreement
between the
Government
of
the
Republic of
lndonesia
and
the
Government
of
the
Independent
State
of
Papua New
Guinea for
the
Avoidance of
Double
Taxation and
the
Prevention of
Fiscal
Evasion with
Respect to
Ta<es on
Income
Papua New
Guinea
Original
t2-o3-
20to
05-o3-
Receipt:
27 -rt-2023
Communication:
27 -tt-2023
56. Agreement. . .
SK No 228568 A
FRESIDEN
REPUBLIK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry
into
Force
Date of Receipt /
Communication
Agreement
between the
Government
of
the
Republic of
Indonesia
and
the
Government
of
the
Republic of
Singapore for
the
Elimination
of
Double
Taxation
with Respect
to Taxes on
Income and
the
Prevention of
Tax Evasion
and
Avoidance
Singapore
(new)
Original
o4-o2-
23-07 -
Receipt:
27 -rr-2023
Communication
27 -LL-2023
57. Agreement. . .
SK No 228569 A
PRESIDEN
REPUBLIK INDONESIA.
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry
into
Force
Date of Receipt /
Communication
57.
Agreement
between the
Republic of
Indonesia
and
the
Democratic
Socialist
Republic of
Sri Lanka for
the
Avoidance of
Double
Taxation and
the
Prevention of
Fiscal
Evasion with
Respect to
Taxes on
lncome
Sri Lanka
Original
03-02-
2L-06-
Receipt:
27 -tt-2023
Communication:
27 -rL-2023
Agreement
between the
Republic of
Indonesia
and
the
Republic of
T\rnisia for
the
Avoidance of
Double
Taxation and
the
Prevention of
Fiscal
Evasion with
Respect to
Taxes on
Income
T\rnisia
Original
13-05-
t2-o4-
Receipt:
27 -Lt-2023
Communication:
27 -tL-2023
SK No 228570 A
59. Agreement. . .
FRESIDEN
REPUBUK INDONESIA
No
Title
Other
Contracting
Jurisdiction
Original/
Amending
Instrument
Date of
Signature
Date of
Entry
into
Force
Date of Receipt /
Communication
Agreement
between the
Government
of
the
Republic of
Indonesia
and
t]:e
Government
of
Ukraine
for
the
Avoidance of
Double
Taxation and
the
Prevention of
Fiscal
Evasion with
Respect to
Taxes on
Income
Ukraine
Original
11-04-
t996
09-1 1-
Receipt:
27-tL-2023
Communication:
27 -tr-2023
Agreement
between the
Government
of
the
Republic of
Indonesia
and
the
Government
of the United
Arab
Emirates for
the
Avoidance of
Double
Taxation and
the
Prevention of
Fiscal
Evasion with
Respect to
Taxes on
Income
United Arab
Emirates
(new)
Original
24-07 -
20t9
19-08-
202r
Receipt:
27 -rr-2023
Communication:
27-rr-2023
Article3...
SK No 228571 A
PRESIDEN
REPUBLIK INDONESIA
Article 3 - Transparent Entities
Reseruation
Pursuant to Article 3(5)(a) of the Convention, the Republic of lndonesia reserves
the right for the entirety of Article 3 not to apply to its Covered Tax Agreements.
Article 4 - Dual Resident Entities
Reseruation
Rrrsuant to Article a(3)(c) of the Convention, the Republic of Indonesia reserves
the right for the entirety of Article 4 not to apply to its Covered Tax Agreements
that already address cases where a person other than an individual is a resident
of more than one Contracting Jurisdiction by denying treaty benefits without
requiring the competent authorities of the Contracting Jurisdictions to
endeavour to reach mutual agreement on a single Contracting Jurisdiction of
residence. The following agreements contain provisions that are within the scope
of this reservation.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Mexico
Article 4(3)
Pursuant to Article a(3)(e) of the Convention, the Republic of Indonesia reserves
the right to replace the last sentence of Article a(1) with the following text for the
purposes of its Covered Tax Agreements: "In the absence of such agreement, such
person shall not be entitled to any relief or exemption from tax provided by the
Covered Tax Agreement."
Notification of Existing houisions in Listed Agreements
Pursuant to Article a$l of the Convention, the Republic of Indonesia considers
that the following agreements contain a provision described in Article 4(2) that is
not subject to a reservation under Article 4(3Xb) through (d). The article and
paragraph number of each such provision is identified below.
1. Australia. . .
SK No 228572 A
PRESIDEN
REPUBLIK INDONESIA
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Australia
Article 4(4)
Brunei Darussalam
Article 4(3)
Canada
Article 4(3)
China (People's Republic
ofl
Article 4(3)
French
Article 4(3)
Hons Kons (S.A.R)
Article 4(3)
India
Article 4(3)
Japan
Article 4Ql
Lao PDR
Article 4(3)
Luxembourg
Article 4(3)
Malavsia
Article 4(3)
T2
Netherlands
Article 4(4)
New Zealand
Article 4(3)
t4
Philippines
Article 4(3)
Sineapore
Article 4(3)
Seychelles
Article 4(3)
t7
Republic of Korea
Article 4(3)
Switzerland
Article 4(3)
Thailand
Article 4(3)
United Kinsdom
Article 4[3)
2l
United Arab Emirates
Article 4(3)
United States of
America
Article 4(4)
Vietnam
Article 4(3)
Beleium
Article 4(3)
Croatia
Article 4(3)
Finland
Article 4(3)
Italv
Article 4(3)
Norwav
Article 4(3)
Poland
Article 4(3)
Oatar
Article 4(3)
Slovakia
Article 4(3)
South Africa
Article 4(3)
T\rrkev
Article 4(3)
Armenia
Article 4(3)
Bulearia
Article 4(3)
Czech Republic
Article 4(3)
Denmark
Article 4(3)
SK No 228573 A
38. Egrpt
PRESIDEN
REPUBLTK INDONESIA
Notifications as a consequen@ of the ertension of tlw list of agreements
sub sequent to ratification
Following the inclusion of the additional agreements in its list of agreements
pursuant to Article 29(5l,of the Convention, and pursuant to Article 4(4) of the
Convention, the Republic of Indonesia considers that the following agreements
contain a provision described in Article aQl that is not subject to a reservation
under Article 4(3Xb) through (d). The article and paragraph number of each such
provision is identified below. The additional notifications were received and
communicated by the Depositary on the dates as indicated below.
Listed
Agreement
Number
Other Contracting
Jurisdiction
Provision
Date of
Receipt/ Communication
Austria
Article 4(3)
Receipt:
27 -rL-2023
Communication:
27 -rt-2023
Belarus
Article 4(3)
Receipt:
27 -tL-2023
Communication:
27 -rt-2023
Germany
Article 4(3)
Receipt:
27 -tt-2023
Communication:
27 -rr-2023
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Erypt
Article 4(3)
Article 4(4)
Hungary
Article 4(3)
4l
Pakistan
Article 4(3)
Portugal
Article 4(3)
Romania
Article 4(3)
Russia
Article 4(3)
Serbia
Article 4(3)
Spain
Article 4(3)
Sweden
Article 4(3)
SK No 228574 A
51. Jordan
FRESIDEN
LIK INDONESIA
Listed
Agreement
Number
Other Contracting
Jurisdiction
Provision
Date of
Receipt/ Communication
Jordan
Article 4(3)
Receipt:
27 -rL-2023
Communication:
27 -tt-2023
Kuwait
Article 4(4)
Receipt:
27 -tr-2023
Communication:
27 -rr-2023
Mongolia
Article 4(3)
Receipt:
27 -tt-2023
Communication
27 -rr-2023
Morocco
Article 4(3)
Receipt:
27 -Lt-2023
Communication:
27 -tL-2023
Papua New
Guinea
Article 4(3)
Receipt:
27 -rr-2023
Communication:
27 -Lr-2023
Singapore
(new)
Article 4(3)
Receipt:
27 -tt-2023
Communication:
27 -rr-2023
Sri Lanka
Article 4(3)
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
T\-rnisia
Article 4(3)
Receipt:
27 -tt-2023
Communication:
27 -LL-2023
Ukraine
Article 4(3)
Receipt:
27 -rt-2023
Communication:
27 -tL-2023
United Arab
Emirates
(new)
Article 4(3)
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Article5...
SK No 228575 A
PRESIDEN
REPUELIK INDONESIA
Article 5 - Application of Methods for Elimination of Double Taxation
Reseruation
Pursuant to Article 5(8) of the Convention, the Republic of Indonesia reserves the
right for the entirety of Article 5 not to apply with respect to all of its Covered Tax
Agreements.
Article 6 - hrrpose of a Covered Tax Agreement
Notification of Existing heamble Langaage in Listed Agreements
Pursuant to Article 6(5) of the Convention, the Republic of Indonesia considers
that the following agreements are not within the scope of a reservation under
Article 6(4) and contain(s) preamble language described in Article 6(2). The text
of the relevant preambular paragraph is identified below.
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Preamble Text
Australia
Desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income.
Brunei
Darussalam
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
Canada
DESIRING to conclude a Convention for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income and on capital,
China (People's
Republic of)
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
France
Desiring to conclude a Convention for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income and on capital.
SK No 228870 A
6. Hong Kong . . .
PRESIDEN
REPUBLIK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Preamble Text
Hong Kong (S.A.R)
Desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income;
India
desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income [and with a view to
promoting economic cooperation between
the two countries.l
Japan
Desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
Lao PDR
Desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
Luxembourg
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income and on capital,
Malaysia
desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
t2
Netherlands
Desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
New Zealand
Desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
SK No 228577 A
14. Philippines. . .
PRESIDEN
REPUBLIK TNDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Preamble Text
t4
Philippines
Desiring to conclude an Agreement for the
Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with
Respect to Taxes on Income,
Singapore
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
t6
Seychelles
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
L7
Republic of Korea
DESIRING to conclude an Agreement for
the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with respect
to Taxes on Income,
Switzerland
DESIRING to conclude an Agreement for
the avoidance of double taxation with
respect to taxes on income
Thailand
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
United Kingdom
Desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of Iiscal evasion with respect to
taxes on income and capital sains:
2t
United Arab
Emirates
desiring to <promote and strengthen the
economic relation by> concluding an
Agreement for the avoidance of double
taxation and the prevention of fiscal
evasion with respect to taxes on income,
United States of
America
desiring to conclude a convention for the
avoidance of double taxation of income
and the prevention of fiscal evasion,
Vietnam
Desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
SK No 228920 A
24.Belgium. . .
PRESIDEN
REPUBLIK INDONESIA
Listed
Agreement
Number
Ot]:er
Contracting
Jurisdiction
Preamble Text
Belgium
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
Croatia
DESIRING to conclude an Agreement for
the avoidance of double taxation with
respect to taxes on income.
Finland
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
Italy
Desiring to conclude an Agreement for the
avoidance of double taxation with respect
to taxes on income and the prevention of
fiscal evasion,
Norway
DESIRING to conclude a Convention for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
tores on income and on capital,
Poland
DESIRING to conclude an Agreement for
the avoidance of double ta<ation and the
prevention of fiscal evasion with respect to
taxes on income,
Qatar
DESIRING, to conclude an Agreement for
the Avoidance of Double Taxation and the
prevention of fiscal evasion with respect to
taxes on income,
Slovakia
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income,
South Africa
desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income <and to promote and
strengthen the economic relations
between the two countries.>
SK No 228579 A
33. Turkey. . .
PRESIDEN
REPUBLIK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Preamble Text
T\rrkey
DESIRING to conclude an Agreement for
the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with respect
to Taxes on Income
Armenia
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income and on capital
Bulgaria
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income
Czech Republic
Desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income
Denmark
DESIRING to conclude a Convention for
the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with respect
to Taxes on Income
Egrpt
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income
Hungary
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
ta<es on income,
Mexico
desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income.
4l
Pakistan
DESIRING to conclude an Agreement for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income
SK No228580A
42. Portugal . .
PRESIDEN
IIEPUBLIK INDONESIA
Notifications as a conseqttence of tlrc extension of tlle list of agreements
sub sequent to ratification
Following the inclusion of the additional agreements in its list of agreements
pursuant to Article 29(5) of the Convention, and pursuant to Article 6(5) of the
Convention, the Republic of Indonesia considers that the following agreements
are not within the scope of a reservation under Article 6(4) and contain preamble
language described in Article 6(2). The text of the relevant preambular paragraph
is identified below. The additional notifications were received and communicated
by the Depositary on the dates as indicated below.
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Preamble Text
Portugal
Desiring to conclude an Agreement for the
Avoidance of double taxation and the
prevention of fiscal evasion with respect to
tares on income
Romania
Desiring <to promote and strengthen the
economic relations between the two
countries on the basis of national
sovereignty and respect of independence,
full equal rights, mutual advantage and
non-interference in the domestic affairs,
and> to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income
Russia
Desiring to conclude an Agreement for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income
Serbia
Desiring to conclude an Agreement for the
avoidance of double taxation with respect
to taxes on income
Spain
Desiring to conclude an Agreement for the
Avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income and on capital
Sweden
Desiring to conclude a Convention for the
avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income
SK No 228581 A
48. Austria. . .
PRESIDEN
REPUBLIK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Preamble Text
Date of
Receipt/ Communication
Austria
DESIRING
to
conclude
an
Agreement for the
avoidance of double
taxation and the
prevention of fiscal
evasion with respect
to taxes on income
and on capital,
Receipt:
27 -tt-2023
Communication:
27 -rt-2023
Belarus
DESIRING
to
conclude
an
Agreement for the
Avoidance of double
taxation and the
prevention of fiscal
evasion with respect
to taxes on income:
Receipt:
27 -tr-2023
Communication:
27 -tt-2023
Germany
DESIRING
to
conlude a
new
Agreement for the
Avoidance of Double
Taxation
with
Respect to Taxes on
Income and Capital
[with a view to
encourage mutual
investment and
tradel
Receipt:
27 -tt-2023
Communication:
27 -rr-2023
Jordan
DESIRING
to
conclude
an
Agreement for the
avoidance of double
taxation and the
prevention of fiscal
evasion with respect
to taxes on income
Receipt:
27 -rt-2023
Communication:
27 -tt-2023
52.Kuwait...
SK No 228582 A
FRESIDEN
K INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Preamble Text
Date of
Receipt/ Communication
Kuwait
Desiring [to promote
their
mutual
economic relationsl
by removing fiscal
obstacles through
the conclusion of an
agreement for the
avoidance of double
taxation and the
prevention of fiscal
evasion with respect
to taxes on income
and capital:
Receipt:
27 -rr-2023
Communication
27 -tl-2023
Mongolia
DESIRING
to
conclude
an
Agreement for the
avoidance of double
taxation and the
prevention of fiscal
evasion with respect
to taxes on income,
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Morocco
Desiring to conclude
an Agreement for the
avoidance of double
taxation and the
prevention of fiscal
evasion with respect
to taxes on income.
Receipt:
27 -tt-2023
Communication
27 -rr-2023
Papua New
Guinea
Desiring to conclude
an Agreement for the
avoidance of double
taxation and the
prevention of fiscal
evasion with respect
to taxes on income,
Receipt:
27 -rL-2023
Communication:
27 -tr-2023
SK No 228583 A
56. Singapore. . .
PRESIDEN
REFUBLIK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Preamble Text
Date of
Receipt/ Communication
Singapore
(new)
Intending
to
conclude
an
Agreement for the
elimination of double
taxation with respect
to taxes on income
without
creating
opportunities for
non-taxation or
reduced taxation
through tax evasion
or
avoidance
(including through
treaty-shopping
arrangements aimed
at obtaining reliefs
provided in
this
Agreement for the
indirect benefit of
residents of third
iurisdictions).
Receipt:
27 -rr-2023
Communication:
27 -tr-2023
Sri Lanka
DESIRING
to
conclude
an
Agreement for the
avoidance of double
taxation and the
prevention of Iiscal
evasion with respect
to taxes on income
Receipt:
27 -rr-2023
Communication
27 -rt-2023
T\rnisia
DESIRING
to
conclude
an
Agreement for the
avoidance of double
taxation and the
prevention of fiscal
evasion with respect
to taxes on income
Receipt:
27 -Lr-2023
Communication:
27 -rr-2023
SK No 228584 A
59. Ukraine. . .
PRESIDEN
REPUBLIK INDONESIA
_40_
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Preamble Text
Date of
Receipt/ Communication
Ukraine
DESIRING
to
conclude
an
Agreement for the
avoidance of double
taxation and the
prevention of fiscal
evasion with respect
to taxes on income,
[and confirming its
endeavour to the
development and
deepening of mutual
economic relations.l
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
United Arab
Emirates
(new)
INTENDING to
eliminate double
taxation with respect
to the taxes covered
by this Agreement
without
creating
opportunities for
non-taxation or
reduced taxation
through tax evasion
or
avoidance
(including through
treaty
shopping
arrangements aimed
at obtaining reliefs
provided in
this
Agreement for the
indirect benefit of
residence of third
iurisdictions).
Receipt:
27 -tr-2023
Communication:
27 -tL-2023
Article7...
SK No 228585 A
PRESIDEN
REPUBLIK INDONESIA
Article 7 - Prevention of Treaty Abuse
Notification of Existing Prouisions in Listed Agreements
Pursuant to Article 7(l7l(al of the Convention, the Republic of Indonesia
considers that the following agreements are not subject to a reservation under
Article 7(15)(b) and contain a provision described in Article 7(21. The article and
paragraph number of each such provision is identified below.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Hong Kong
Article 10 (7)
Article 11 (8)
Article t2 ffl
India
Article 24(21through
(3)
Lao
Article 10 pr. 9
Article 11 pr. 9
Article 12 pr.7
United Kingdom
Article 11
Article 12
pr
pr
Mexico
Article 11 (8), Article
12 ffl
Russia
Article 26
Serbia
Article 10 pr. 8
Article 11 pr. 8
Article 12 pr.7
Article 13 pr. 6
Notification as a conseryence of the extension of tle list of agreements
sub s equent to ratification
Following the inclusion of the additional agreements in its list of agreements
pursuant to Article 29(5) of the Convention, and pursuant to Article 7(l7l(al of
the Convention, the Republic of Indonesia considers that the following agreement
is not subject to a reservation under Article 7(15Xb) and contains a provision
described in Article 7(2l.. The article and paragraph number of each such
provision is identified below. The additional notification was received and
communicated by the Depositary on the dates as indicated below.
55. Papua
SK No 228586 A
PRESIDEN
REPUBLIK INDONESIA
Article 8 - Dividend Transfer Transactions
Notification of Existing Prouisions in Listed Agreements
Pursuant to Article 8(a) of the Convention, the Republic of Indonesia considers
that the following agreement contains a provision described in Article 8(1) that
is not subject to a reservation described in Article 8(3Xb). The article and
paragraph number of each such provision is identified below.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Canada
Article 1O(2Xa)
France
Article 10(2)(a)
Japan
Article 10(2Xa)
T2
Netherland
Article 10(2)(a)
Beleium
Article 10(2)(a)
Poland
Article 10(2)(a)
South Africa
Article 1O(2)(a)
Armenia
Article 1O(2)(a)
Romania
Article 10t2)(a)
Spain
Article 10(2)(a)
Additional N otification sub sequent to ratification
Pursuant to Article 29(61of the Convention, and pursuant to Article 8(4) of the
Convention, the Republic of Indonesia considers that the following agreement
contains a provision described in Article 8(1) that is not subject to a reservation
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/ Communic
ation
Papua New
Guinea
Article 11(8)
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
Singapore
(new)
Article 28
Receipt:
27 -tt-2023
Communication:
27 -rr-2023
United Arab
Emirates
(new)
Article 29
Receipt:
27 -tr-2023
Communication:
27 -tt-2023
SK No 228587 A
described
PRESIDEN
TIEPUELIK INDONESIA
described in Article 8(3Xb). The article and paragraph number of each such
provision is identilied below. The additional notification was received and
communicated by the Depositary on the dates as indicated below.
Notifications as a consequence of the extension of the list of agreements
sub sequent to ratification
Following the inclusion of the additional agreements in its list of agreements
pursuant to Article 29(51 of the Convention, and pursuant to Article 8(4) of the
Convention, the Republic of Indonesia considers that the following agreements
contain a provision described in Article 8(1) that is not subject to a reservation
described in Article 8(3Xb). The article and paragraph number of each such
provision is identified below. The additional notifications were received and
communicated by the Depositary on the dates as indicated below.
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt / Communication
Austria
Article 10(2)(a)
Receipt:
27 -tt-2023
Communication:
27 -tr-2023
Germany
Article 10(1)(a)
Receipt:
27 -tt-2023
Communication:
27 -Lt-2023
Singapore
(new)
Article 10(2)(a)
Receipt:
27 -tL-2023
Communication:
27 -tt-2023
Ukraine
Article 10(2)(a)
Receipt:
27 -rt-2023
Communication:
27 -tt-2023
Article9...
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/ Communication
L4
Philippines
Article 10(2)(a)
Receipt:
27 -tt-2023
Communication:
27 -tL-2023
SK No 228588 A
PRESIDEN
IIEPUBLTK INDONESIA
Article 9 - Capital Gains from Alienation of Shares or Interests of Entities
Deriving their Value Principally from Immovable Property
Notification of Claice of Optional Prouisions
hrrsuant to Article 9(8) of the Convention, the Republic of Indonesia hereby
chooses to apply Article 9(4).
Notification of Existing houisions in Listed Agreements
Rrrsuant to Article 9(71 of the Convention, the Republic of Indonesia considers
that the following agreements contain a provision described in Article 9(1). The
article and paragraph number of each such provision is identified below.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Australia
Article 13(4)
Canada
Article 13(3)
China (People's Republic
ofl
Article 13(4)
French
Article 13(1)
Hons Kons (S.A.R)
Article 13(4)
India
Article 13(4)
Lao PDR
Article 13(4)
Malaysia
Article 13(3)
T4
Philippines
Article 13(4)
Vietnam
Article 13(4)
Croatia
Article 13(4)
Finland
Article 13(2)
Eeypt
Article 13(4)
Mexico
Article l3l2l
Serbia
Article 13(4)
Notifications as a consequence of the ertension of tle li,st of agreements
sub s equent to ratification
Following the inclusion of the additional agreements in its list of agreements
pursuant to Article 29(51 of the Convention, and pursuant to Article 9(7) of the
Convention, the Republic of Indonesia considers that the following agreements
contain a provision described in Article 9(1). The article and paragraph number
of each such provision is identified below. The additional notifications were
received and communicated by the Depositary on the dates as indicated below.
54. Morocco. . .
SK No 228589 A
PRESIDEN
REPUBLIK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/ Communication
Morocco
Article 13(4)
Receipt:
27 -rr-2023
Communication:
27 -rt-2023
Singapore
(new)
Article 13(4)
Receipt:
27 -tI-2023
Communication:
27 -tt-2023
Ukraine
Article 13(3)
Receipt:
27 -rr-2023
Communication
27 -tr-2023
United Arab
Emirates
(new)
Article 13(4)
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Article 10 - Anti-abuse Rule for Permanent Establishments Situated in Third
Jurisdictions
Reseruation
hrrsuant to Article 10(5)(a) of the Convention, the Republic of Indonesia reserves
the right for the entirety of Article 10 not to apply to its Covered Tax Agreements.
Article 11 - Application of Tax Agreements to Restrict a Part5r's Right to Tax its
Own Residents
Notification of Existing houisions in Listed Agreements
Pursuant to Article 11(4) of the Convention, the Republic of Indonesia considers
that the following agreement contains a provision described in Article 11(2). The
article and paragraph number of each such provision is identified below.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
United Kinedom
Article 22
SK No 228590 A
Notification. . .
PRESIDEN
REPUBLIK INDONESIA
Notification as a consequence of the ertension of the list of agreements subsequent
to ratification
Following the inclusion of the additional agreement in its list of agreements
pursuant to Article 29(51of the Convention, and pursuant to Article 11(4) of the
Convention, the Republic of Indonesia considers that the following agreement
contains a provision described in Article 11(2). The article and paragraph number
of each such provision is identified below. The additional notification was received
and communicated by the Depositary on the dates as indicated below.
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/ Communication
United Arab
Emirates
(new)
Article 1(2)
Receipt:
27 -tL-2023
Communication:
27 -tt-2023
Article 12 - Artificial Avoidance of Permanent Establishment Status through
Commissionnaire Arrangements and Similar Strategies
Notification of Existing Prouisions in Listed Agreements
Pursuant to Article 12(5) of the Convention, the Republic of Indonesia considers
that the following agreements contain a provision described in Article 12(3)(a).
The article and paragraph number of each such provision is identified below.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Australia
Article 5(4)b
Brunei Darussalam
Article 5(4)a
Canada
Article 5(4)a
China (People's Republic
ofl
Article 5(5)a
France
Article 5(4)a
Hons Kons (S.A.R)
Article 5(5)a
India
Article 5(5)a
Japan
Article 5(6)a
Lao PDR
Article 5(5)a
Luxembourg
Article 5(5)a
Malaysia
Article 5(5)a
L2
Netherlands
Article 5(5)a
New Zealand
Article 5(5)a
l4
Philippines
Article 5(4)a
Sinsapore
Article 5(5)a
SK No 228591 A
16.Seychelles...
PRESIDEN
REPUBLIK INDONESIA
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Seychelles
Article 5(5)a
t7
Republic of Korea
Article 5(5)a
Switzerland
Article 5(4)a
Thailand
Article 5(5)a
United Kinsdom
Article 5(5)a
2T
United Arab Emirates
Article 5(5)a
United States of America
Article 5(4)a
Vietnam
Article 5(5)a
Belsium
Article 5(5)a
Croatia
Article 5(5)
Finland
Article 5(5)a
Italv
Article 5(4)a
Norway
Article 5(5)a
Poland
Article 5(5)a
Oatar
Article 5(5la
Slovakia
Article 5(5)a
South Africa
Article 5(5)
T\rrkev
Article 5(5)a
Armenia
Article 5(5la
Bulsaria
Article 5(5)
Czech Republic
Article 5(5)
Denmark
Article 5(5)a
Ee\rpt
Article 5(5)a
Hungary
Article 5(5)a
Mexico
Article 5(5)a
4t
Pakistan
Article 5(5)a
Portugal
Article 5(5)
Romania
Article 5(5)a
Russia
Article 5(5)a
Serbia
Article 5(511)
Spain
Article 5(5)a
Sweden
Article 5(4)a
Notifications as a consequence of the ertension of tlrc list of agreements
sub sequent to ratification
Following the inclusion of the additional agreement in its list of agreements
pursuant to Article 29(5) of the Convention, and pursuant to Article 12(5) of the
Convention, the Republic of Indonesia considers that the following agreements
contain a provision described in Article 12(3)(a). The article and paragraph
number of each such provision is identified below. The additional notifications
were received and communicated by the Depositary on the dates as indicated
below.
48. Austria. . .
SK No 228592 A
PRESTDEN
REPUBLIK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt / Communication
Austria
Article 5(5)a
Receipt:
27 -tr-2023
Communication:
27 -rt-2023
Belarus
Article 5(5)a
Receipt:
27 -tt-2023
Communication:
27 -tL-2023
Germany
Article 5(5)a
Receipt:
27 -LL-2023
Communication:
27 -tt-2023
Jordan
Article 5(5)a
Receipt:
27 -tt-2023
Communication:
27 -LL-2023
Kuwait
Article 5(7)a
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Mongolia
Article 5(5)a
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
Morocco
Article 5(5)a
Receipt:
27 -rr-2023
Communication:
27 -Lt-2023
Papua New
Guinea
Article 5(5)a
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Singapore
(new)
Article 5(5)a
Receipt:
27 -LI-2023
Communication:
27 -tr-2023
Sri Lanka
Article 5(5)a
Receipt:
27 -tt-2023
Communication
27 -tt-2023
SK No 228593 A
58.T\rnisia...
FRESIDEN
REPUBLIK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/ Communication
T\rnisia
Article 5(5)a
Receipt:
27 -LL-2023
Communication:
27 -rr-2023
Ukraine
Article 5(5)a
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
United Arab
Emirates
(new)
Article 5(5)a
and 5(5.1)
Receipt:
27 -tL-2023
Communication:
27 -tl-2023
Rrrsuant to Article 12(61of the Convention, the Republic of Indonesia considers
that the following agreements contain a provision described in Article 12(3Xb).
The article and paragraph number of each such provision is identified below.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Australia
Article 5(5)
Brunei Darussalam
Article 5(6)
Canada
Article 5(6)
China (People's Republic
ofl
Article 5(7)
France
Article 5(6)
Hons Kons (S.A.R)
Article 5(6)
India
Article 5(7)
Japan
Article 5(8) and
Protocol 1
Lao PDR
Article 5(7)
Luxembourq
Article 5(7)
Malaysia
Article 5(6)
L2
Netherlands
Article 5(7)
New Zealand
Article 5(6)
t4
Philippines
Article 5(6)
Singapore
Article 5(7)
t6
Seychelles
Article 5(6)
t7
Republic of Korea
Article 5(7)
Switzerland
Article 5(6)
Thailand
Article 5(7)
SK No 228594 A
20. United. . .
PRESIDEN
REPUBLIK INDONESIA
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
United Kinedom
Article 5(7)
2l
United Arab Emirates
Article 5(6)
United States of America
Article 5(5)
Vietnam
Article 5(7)
Beleium
Article 5(6)
Croatia
Article 5(6)
Finland
Article 5(7)
Italv
Article 5(61
Norway
Article 5(7)
Poland
Article 5(7)
Oatar
Article 5(7)
Slovakia
Article 5(6)
South Africa
Article 5(6)
Turkey
Article 5(6)
Armenia
Article 5(7)
Bulgaria
Article 5(6)
Czech Republic
Article 5(7)
Denmark
Article 5(6)
Eevpt
Article 5(7)
Hungary
Article 5(7)
Mexico
Article 5(7)
4t
Pakistan
Article 5(7)
Portueal
Article 5(6)
Romania
Article 5(7)
Russia
Article 5(7)
Serbia
Article 5(7)
Spain
Article 5(7)
Sweden
Article 5(6)
Notifications as a consequence of the ertension of the list of agreements
sub sequent to ratification
Following the inclusion of the additional agreements in its list of agreements
pursuant to Article 29(5) of the Convention, and pursuant to Article 12(61of the
Convention, the Republic of Indonesia considers that the following agreements
contain a provision described in Article 12(3)(b). The article and paragraph
number of each such provision is identified below. The additional notifications
were received and communicated by the Depositary on the dates as indicated
below.
48.Austria...
SK No 228595 A
FRESIDEN
REPUBLTK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/Communicati
on
Austria
Article 5(7)
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Belarus
Article 5(6)
Receipt:
27 -tt-2023
Communication:
27 -lt-2023
Germany
Article 5(7)
Receipt:
27 -Lr-2023
Communication:
27 -tt-2023
Jordan
Article 5(7)
Receipt:
27 -tt-2023
Communication:
27 -LL-2023
Kuwait
Article 5(9)
Receipt:
27 -tt-2023
Communication:
27 -rr-2023
Mongolia
Article 5(7)
Receipt:
27 -Lt-2023
Communication:
27 -tt-2023
Morocco
Article 5(7)
Receipt:
27 -rt-2023
Communication:
27 -rr-2023
Papua New
Guinea
Article 5(6)
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Singapore
(new)
Article 5(7)
Receipt:
27 -tt-2023
Communication:
27 -rr-2023
Sri Lanka
Article 5(7)
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
SK No 228596 A
58.T\rnisia...
PRESIDEN
REPUBLTK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/Communicati
on
T\rnisia
Article 5(6)
Receipt:
27 -LL-2023
Communication:
27 -rr-2023
Ukraine
Article 5(6)
Receipt:
27 -tt-2023
Communication:
27 -rt-2023
United Arab
Emirates
(new)
Article 5(6)
Receipt:
27 -rt-2023
Communication:
27 -tt-2023
Article 13 - Artificial Avoidance of Permanent Establishment Status through the
Specific Activity Exemptions
Notiftcation of Clwice of Optional Proufsfons
Pursuant to Article 13(7) of the Convention, the Republic of Indonesia hereby
chooses to apply Option A under Article 13(1).
Notification of Existing houisions in Listed Agreements
Pursuant to Article 13(7) of the Convention, the Republic of Indonesia considers
that the following agreements contain a provision described in Article 13(5Xa).
The article and paragraph number of each such provision is identified below.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Australia
Article 5(3)
Brunei Darussalam
Article 5(3)
Canada
Article 5(3)
China (People's Republic
ofl
Article 5(4)
France
Article 5(3)
Hong Kons (S.A.R)
Article 5(4)
India
Article 5(4)
Japan
Article 5(4)
9. Lao
SK No 228597 A
FRESIDEN
REPUBLIK INDONESIA
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Lao PDR
Article 5(4)
Luxembourg
Article 5(4)
Malaysia
Article 5(3)
T2
Netherlands
Article 5(4)
New Zealand
Article 5(4)
t4
Philippines
Article 5(3)
Sinsapore
Article 5(3)
Seychelles
Article 5(4)
t7
Republic of Korea
Article 5(4)
Switzerland
Article 5(3)
Thailand
Article 5(4)
United Kinsdom
Article 5(4)
2t
United Arab Emirates
Article 5(4)
United States of America
Article 5(3) and
Protocol (With
reference to Ad Article
5, paragraph 3)
Vietnam
Article 5(4)
Belsium
Article 5(4)
Croatia
Article 5(4)
Finland
Article 5(4)
Italy
Article 5(3) and
Protocol a)
Norwav
Article 5(4)
Poland
Article 5(4)
Oatar
Article 5(4)
Slovakia
Article 5(4)
South Africa
Article 5(4)
Turkey
Article 5(4)
Armenia
Article 5(4)
Bulearia
Article 5(4)
Czech Republic
Article 5(4)
Denmark
Article 5(4)
Erypt
Article 5(4)
Hungary
Article 5(a) and
Protocol 2), 3), and 4)
Mexico
Article 5(4)
4l
Pakistan
Article 5(4)
Portueal
Article 5(4)
Romania
Article 5(4)
Russia
Article 5(4)
SK No 228598 A
45. Serbia. . .
PRESIDEN
REPUBLIK INDONESIA
Notifications as a corlsequence of tle extension of the list of agreements
sub s equent to r atification
Following the inclusion of the additional agreements in its list of agreements
pursuant to Article 29(5) of the Convention, and pursuant to Article 13(7) of the
Convention, the Republic of Indonesia considers that the following agreements
contain a provision described in Article 13(5)(a). The article and paragraph
number of each such provision is identified below. The additional notifications
were received and communicated by the Depositary on the dates as indicated
below.
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/ Communicati
on
Austria
Article 5(4)
Receipt:
27 -tr-2023
Communication:
27 -rr-2023
Belarus
Article 5(4)
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
Germany
Article 5(4)
Receipt:
27 -rt-2023
Communication:
27 -tL-2023
Jordan
Article 5(4)
Receipt:
27 -rr-2023
Communication
27 -rr-2023
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Serbia
Article 5(4)
Spain
Article 5(4) and
Protocol I
Sweden
Article 5(3)
SK No 228599 A
52.Kuwait...
PRESIDEN
REPUBLIK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/ Communicati
on
Kuwait
Article 5(6)
Receipt:
27 -rt-2023
Communication:
27 -tt-2023
Mongolia
Article 5(4)
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Morocco
Article 5(4)
Receipt:
27 -LL-2023
Communication:
27 -tt-2023
Papua New
Guinea
Article 5(4)
Receipt:
27 -rr-2023
Communication:
27 -tL-2023
Singapore
(new)
Article 5(3)
Receipt:
27 -tt-2023
Communication:
27 -LL-2023
Sri Lanka
Article 5(4)
Receipt:
27 -tr-2023
Communication:
27 -LL-2023
T\rnisia
Article 5(4)
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
Ukraine
Article 5(4)
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
United Arab
Emirates
(new)
Article 5(4)
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Article14...
SK No 228600 A
PRESIDEN
REPUBLTK INDONESIA
Article 14 - Splitting-up of Contracts
Notification of Exi,sting Prouisions in Listed Agreements
Pursuant to Article L4(41of the Convention, the Republic of Indonesia considers
that the following agreements contain a provision described in Article A(21 that
is not subject to a reservation under Article 14(3Xb). The article and paragraph
number of each such provision is identified below.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
New Zealand
Protocol (With
reference to Article
s[b), second sentence
and third sentence
t2
Netherlands
Article 25
Norwav
Article 21
Article 16 - Mutual Agreement Procedure
Reseruation
Pursuant to Article 16(5)(a) of the Convention, the Republic of Indonesia reserves
the right for the first sentence of Article 16(1) not to apply to its Covered Tax
Agreements on the basis that it intends to meet the minimum standard for
improving dispute resolution under the OECD lG2O BEPS Package by ensuring
that under each of its Covered Tax Agreements (other than a Covered Tax
Agreement that permits a person to present a case to the competent authority of
either Contracting Jurisdiction), where a person considers that the actions of one
or both of the Contracting Jurisdictions result or will result for that person in
taxation not in accordance with the provisions of the Covered Tax Agreement,
irrespective of the remedies provided by the domestic law of those Contracting
Jurisdictions, that person may present the case to the competent authority of
the Contracting Jurisdiction of which the person is a resident or, if the case
presented by that person comes under a provision of a Covered Tax Agreement
relating to non-discrimination based on nationality, to that of the Contracting
Jurisdiction of which that person is a national; and the competent authority of
that Contracting Jurisdiction will implement a bilateral notification or
consultation process with the competent authority of the other Contracting
Jurisdiction for cases in which the competent authority to which the mutual
agreement procedure case was presented does not consider the taxpayer's
objection to be justified.
SK No 228601 A
Notification
PRESIDEN
REPUBLTK INDONESIA
Notification of Existing Prouisions in Listed Agreements
Pursuant to Article 16(6)(b)(il of the Convention, the Republic of Indonesia
considers that the following agreements contain a provision that provides that a
case referred to in the first sentence of Article 16(1) must be presented within a
specific time period that is shorter than three years from the first notification of
the action resulting in taxation not in accordance with the provisions of the
Covered Tax Agreement. The article and paragraph number of each such
provision is identified below.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Canada
Article 24(ll, second
sentence
Luxembourg
Article 25(1), second
sentence
New Zealand
Article 24(Ll, second
sentence
t4
Philippines
Article 25(1), second
sentence
Seychelles
Article 25(1), second
sentence
Switzerland
Article 23(ll, second
sentence
Thailand
Article 25(1), second
sentence
2L
United Arab Emirates
Article 25(1), second
sentence
Italy
Article 25(Ll, second
sentence
Poland
Article 24(ll, second
sentence
Qatar
Article 25(1), second
sentence
South Africa
Article 24(Ll, second
sentence
Bulgaria
Article 24(ll, second
sentence
Egrpt
Article 25(1), second
sentence
Hungary
Article 25(1), second
sentence
4t
Pakistan
Article 26(Ll, second
sentence
SK No 228602 A
42.Portugal . . .
PRESIDEN
REPUBLIK INDONESIA
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Portugal
Article 25(1), second
sentence
Romania
Article 26(Ll, second
sentence
Russia
Article 23(ll, second
sentence
Serbia
Article 25(1), second
sentence
Spain
Article 26(Il, second
sentence
NotificatiolLs as a consequence of tle ertension of tlrc list of agreements
sub sequent to ratification
Following the inclusion of the additional agreements in its list of agreements
pursuant to Article 29(5) of the Convention, and pursuant to Article 16(6Xb)(i) of
the Convention, the Republic of Indonesia considers that the following
agreements contain a provision that provides that a case referred to in the first
sentence of Article 16(1) must be presented within a specific time period that is
shorter than three years from the first notification of the action resulting in
taxation not in accordance with the provisions of the Covered Tax Agreement.
The article and paragraph number of each such provision is identified below. The
additional notifications were received and communicated by the Depositary on
the dates as indicated below.
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/Communicatio
n
Austria
Article 26(Ll, second
sentence
Receipt:
27 -tr-2023
Communication:
27 -tr-2023
Germany
Article 25(Ll, second
sentence
Receipt:
27 -Lt-2023
Communication:
27 -tt-2023
Jordan
Article 25(ll, second
sentence
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
57. Sri Lanka. . .
SK No 228603 A
FRESIDEN
R.EPUBLIK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/Communicatio
n
Sri Lanka
Article 25(1), second
sentence
Receipt:
27 -tr-2023
Communication:
27 -tl-2023
Ukraine
Article 25(1), second
sentence
Receipt:
27 -tt-2023
Communication:
27 -rt-2023
United Arab
Emirates
(new)
Article 25(1), second
sentence
Receipt:
27 -tr-2023
Communication:
27 -tt-2023
hrrsuant to Article 16(6[b[ii) of the Convention, the Republic of Indonesia
considers that the following agreements contain a provision that provides that a
case referred to in the first sentence of Article 16(1) must be presented within a
specific time period that is at least three years from the first notification of the
action resulting in taxation not in accordance with the provisions of the Covered
Tax Agreement. The article and paragraph number of each such provision is
identified below.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Australia
Article 25(1), second
sentence
Brunei Darussalam
Article 26(ll, second
sentence
China (People's Republic
ofl
Article 25(L), second
sentence
France
Article 26(ll, second
sentence
Hong Kong (S.A.R)
Article 24(ll, second
sentence
India
Article 26(ll, second
sentence
Japan
Article 25(1), second
sentence
Lao PDR
Article 25(1), second
sentence
SK No 228604 A
11. Malaysia
PRESIDEN
REPUBLIK INDONESIA
Notifications as a consequence of the ertension of the list of agreements
sub s equent to ratification
Following the inclusion of the additional agreements in its list of agreements
pursuant to Article 29(5) of the Convention, and pursuant to Article 16(6)(bxii)
of the Convention, the Republic of Indonesia considers that the following
agreements contain a provision that provides that a case referred to in the first
sentence of Article 16(1) must be presented within a specific time period that is
at least three years from the first notification of the action resulting in taxation
not in accordance with the provisions of the Covered Tax Agreement. The article
and paragraph number of each such provision is identified below. The additional
notilications were received and communicated by the Depositary on the dates as
indicated below.
49.Belarus...
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Malaysia
Article 24(ll, second
sentence
t2
Netherlands
Article 27(Ll, second
sentence
Singapore
Article 25(1), second
sentence
t7
Republic of Korea
Article 25(1), second
sentence
United States of
America
Article 25(1), second
sentence
Vietnam
Article 25(1), second
sentence
Belgium
Article 24(Il, second
sentence
Croatia
Article 24(ll, second
sentence
Finland
Article 24(ll, second
sentence
Norway
Article 26(ll, second
sentence
Slovakia
Article 25(1), second
sentence
Armenia
Article 26(Il, second
sentence
Denmark
Article 25(1), second
sentence
Mexico
Article 25Ql
Sweden
Article 25(1), second
sentence
SK No 228605 A
PRESIDEN
REPUBLIK INDONESIA
Listed
Agreeme
nt
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/ Communica
tion
Belarus
Article 25(ll, second
sentence
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
Kuwait
Article 26(Il, second
sentence
Receipt:
27 -rr-2023
Communication:
27 -rr-2023
Mongolia
Article 25(1), second
sentence
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
Morocco
Article 25(1), second
sentence
Receipt:
27 -rt-2023
Communication:
27 -Lt-2023
Papua New
Guinea
Article 26(ll, second
sentence
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
Singapore
(new)
Article 25(1), second
sentence
Receipt:
27 -tL-2023
Communication:
27 -tt-2023
T\rnisia
Article 24(Ll, second
sentence
Receipt:
27 -tL-2023
Communication
27 -tt-2023
Notification of Listed Agreements Not Containing Existing Prouisions
Pursuant to Article 16(6XcXii) of the Convention, the Republic of Indonesia
considers that the following agreements do not contain a provision described in
Article 16(4xb[ii).
SK No 228606 A
2. Brunei
FRESIDEN
REFUBLIK INDONESIA
Additional N otification sub seEtent to ratification
hrrsuant to Article 29(61of the Convention, and pursuant to Article 16(6Xc)(ii) of
the Convention, the Republic of Indonesia considers that the following agreement
does not contain a provision described in Article 16(4)(bxii). The additional
notification was received and communicated by the Depositary on the dates as
indicated below.
Listed Aqreement Number
Other Contracting Jurisdiction
Brunei Darussalam
Canada
China (People's Republic ofl
France
Luxembourg
Malavsia
t2
Netherlands
New Zealand
t4
Philippines
L6
Sevchelles
Switzerland
t9
Thailand
United Kinsdom
2t
United Arab Emirates
Vietnam
Belsium
Croatia
Italy
Poland
Oatar
Slovakia
T\:rkey
Armenia
Bulsaria
Czech Republic
Egypt
Mexico
Portusal
Romania
Russia
Serbia
Spain
SK No 228607 A
32. South
PRESIDEN
REPUBLIK INDONESIA
Notificatioins os a consequence of the extension of tlrc list of agreements
sub s equent to ratification
Following the inclusion of the additional agreements in its list of agreements
pursuant to Article 29(5) of the Convention, and pursuant to Article 16(6)(c)(ii)
of tJ:e Convention, the Republic of Indonesia considers that the following
agreements do not contain a provision described in Article 16(4xbxii). The
additional notifications were received and communicated by the Depositary on
the dates as indicated below.
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Date of
Receipt/ Communication
Austria
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Belarus
Receipt:
27 -tr-2023
Communication:
27 -LL-2023
Jordan
Receipt:
27 -tt-2023
Communication:
27 -rt-2023
Kuwait
Receipt:
27 -rt-2023
Communication:
27 -rr-2023
Mongolia
Receipt:
27 -rr-2023
Communication:
27 -tr-2023
54.Morocco...
Listed Agreement
Number
Other Contracting
Jurisdiction
Date of
Receipt / Communication
South Africa
Receipt:
27 -LL-2023
Communication
27 -tL-2023
SK No 228608 A
PRESIDEN
T1EPUBLIK INDONESIA
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Date of
Receipt/ Communication
Morocco
Receipt:
27 -tr-2023
Communication:
27 -tt-2023
Papua New Guinea
Receipt:
27 -rr-2023
Communication:
27 -LL-2023
Sri Lanka
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
T\rnisia
Receipt:
27 -tt-2023
Communication:
27 -Lt-2023
Ukraine
Receipt:
27 -rr-2023
Communication:
27 -rr-2023
United Arab Emirates
(new)
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
Pursuant to Article 16(6XdXi) of the Convention, the Republic of Indonesia
considers that the following agreements do not contain a provision described in
Article 16(a)(c)(i).
Listed Agreement Number
Other Contractine Jurisdiction
Australia
France
United States of America
Pursuant to Article 16(6[dxii) of the Convention, the Republic of Indonesia
considers that the following agreements do not contain a provision described in
Article 16(a)(c)(ii).
SK No 228609 A
1. Australia
PRESIDEN
REPUBLIK INDONESIA
Article 17 - Conesponding Adjustments
Notification of Existing houisions in Listed Agreements
Rrrsuant to Article 17(41of the Convention, the Republic of Indonesia considers
that the following agreements contain a provision described in Article 17(21. The
article and paragraph number of each such provision is identified below.
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Australia
Article 9(3)
Brunei Darussalam
Article 9(2)
China (People's Republic
ofl
Article 9(2)
Hons Kons (S.A.R)
Article 9(2)
India
Article 9(2)
Lao PDR
Article 9(2)
Luxembourg
Article 9(2)
L2
Netherlands
Article 9(2)
Sevchelles
Article 9(2)
t7
Republic of Korea
Article 9(2)
United Kinsdom
Article 21(5)
2l
United Arab Emirates
Article 9(2)
United States of
America
Article 9(3)
Vietnam
Article 9(2)
Croatia
Article 9(2)
Finland
Article 9(2)
Poland
Article 9(2)
Oatar
Article 9(2)
Slovakia
Article 9(2)
South Africa
Article 9(2)
T\rrkey
Article 9(2)
Armenia
Article 9(2)
Bulearia
Article 9(2)
Listed Asreement Number
Other Contracting Jurisdiction
Australia
Canada
United Kinedom
Belgium
Italy
Denmark
SK No 228610 A
37. Denmark
PR,ESIDEN
REPUBLIK INDONESIA
Notifications as a consequence of the ertension of the list of agreements
sub sequent to ratification
Following the inclusion of the additional agreements in its list of agreements
pursuant to Article 29(5) of the Convention, and pursuant to Article 17(41of the
Convention, the Republic of Indonesia considers that the following agreements
contain a provision described in Article 17(2l.. The article and paragraph number
of each such provision is identified below. The additional notifications were
received and communicated by the Depositary on the dates as indicated below.
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/ Communication
Belarus
Article 9(2)
Receipt:
27 -tr-2023
Communication:
27 -tt-2023
Jordan
Article 9(2)
Receipt:
27 -tt-2023
Communication:
27 -tL-2023
Kuwait
Article 9(2)
Receipt:
27 -rr-2023
Communication:
27 -LL-2023
Mongolia
Article 9(2)
Receipt:
27 -tt-2023
Communication:
27 -rt-2023
54. Morocco. . .
Listed Agreement
Number
Other Contracting
Jurisdiction
Provision
Denmark
Article 9(2)
Eeypt
Article 9(2)
Mexico
Article 9(2)
4T
Pakistan
Article 9(2)
Portueal
Article 9(2)
Serbia
Article 9(2)
Sweden
Article 9(2)
SK No 228611 A
PRESIDEN
REPUBLIK INDONESIA
Article 35 - Entry into Effect
Notification of Cltoice of Optional Proufsfons
Pursuant to Article 35(3) of the Convention, solely for the purpose of its own
application of Article 35(1)(b) and 5(b), the Republic of Indonesia hereby chooses
to replace the reference to "taxable periods beginning on or after the expiration
of a period" with a reference to "taxable periods beginning on or after 1 January
of the next year beginning on or after the expiration of a period".
Listed
Agreement
Number
Other
Contracting
Jurisdiction
Provision
Date of
Receipt/ Communication
Morocco
Article 9(2)
Receipt:
27 -rr-2023
Communication:
27 -tt-2023
Papua New
Guinea
Article 9(2)
Receipt:
27 -tt-2023
Communication:
27 -tt-2023
Singapore
(new)
Article 9(2)
Receipt:
27 -rr-2023
Communication:
27 -tr-2023
Sri Lanka
Article 9(2)
Receipt:
27 -LL-2023
Communication
27 -Lt-2023
Ukraine
Article 9(2)
Receipt:
27 -rr-2023
Communication:
27 -rr-2023
United Arab
Emirates
(new)
Article 9(2)
Receipt:
27 -tr-2023
Communication:
27 -rr-2023
SK No 228612 A
Reseruation
PRESIDEN
REPUBLIK INDONESIA
Reseruation
Pursuant to Article 35(6) of the Convention, the Republic of Indonesia reserves
the right for Article 35(4) not to apply with respect to its Covered Tax Agreements.
Pursuant to Article 35(7)(a) of the Convention, the Republic of Indonesia reserves
the right to replace:
i)
the references in Article 35(1) and (4) to "the latest of the dates on which
this Convention enters into force for each of the Contracting
Jurisdictions to the Covered Tax Agreement"; and
ii) the references in Article 35(5) to "the date of the communication by the
Depositary of the notification of the extension of the list of agreements";
with references to "30 days after the date of receipt by the Depositary of the latest
notification by each Contracting Jurisdiction making the reservation described
in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal
procedures for the entry into effect of the provisions of this Convention with
respect to that specific Covered Tax Agreement";
iii) the references in Article 28(9)(a) to "on the date of the communication
by the Depositary of the notification of withdrawal or replacement of
the reservation"; and
iv) the reference in Article 28(9Xb) to "on the latest of the dates on which
the Convention enters into force for those Contracting Jurisdictions";
with references to "30 days after the date of receipt by the Depositary of the latest
notification by each Contracting Jurisdiction making the reservation described
in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal
procedures for the entry into effect of the withdrawal or replacement of the
reservation with respect to that specific Covered Tax Agreement";
v) the references in Article 29(61(al to "on the date of the communication
by the Depositary of the additional notification"; and
vi) the reference in Article 29(6Xb) to "on the latest of the dates on which
the Convention enters into force for those Contracting Jurisdictions";
with references to "30 days after the date of receipt by the Depositary of the latest
notification by each Contracting Jurisdiction making the reservation described
in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal
procedures for the entry into effect of the additional notification with respect to
that specific Covered Tax Agreement";
SK No 228613 A
vii) the references .
FRESIDEN
REPUBLIK INDONESIA
vii) the references in Article 36(1) and (2) (Entry into Effect of Part VI) to
"the later of the dates on which this Convention enters into force for
each of the Contracting Jurisdictions to the Covered Tax Agreement";
with references to "30 days after the date of receipt by the Depositary of the latest
notification by each Contracting Jurisdiction making the reservation described
in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal
procedures for the entry into effect of the provisions of this Convention with
respect to that specific Covered Tax Agreement"; and
viii) the reference in Article 36(3) (Entry into Effect of Part VI) to "the date
of the communication by the Depositary of the notification of the
extension of the list of agreements";
ix) the references in Article 36(4) (Entry into Effect of Part VI) to "the date
of the communication by the Depositary of the notification of
withdrawal of the reservation", "the date of the communication by the
Depositary of the notification of replacement of the reservation" and
"the date of the communication by the Depositary of the notification of
withdrawal of the objection to the reservation"; and
x) the reference in Article 36(5) (Entry into Effect of Part VI) to "the date
of the communication by the Depositary of the additional notification";
with references to "30 days after the date of receipt by the Depositary of the latest
notification by each Contracting Jurisdiction making the reservation described.
in paragraphT of Article 35 (Entry into Effect) that it has completed its internal
procedures for the entry into effect of the provisions of Part VI (Arbitration) with
respect to that specific Covered Tax Agreement".
PRESIDENT OF THE REPUBLI OF INDONESIA,
JOKO WIDODO
ttd
Salinan sesuai dengan aslinya
KEMENTERIAN SEKRETARIAT NEGARA
INDONESIA
undangan dan
Hukrrm,
SK No 228864 A
Djaman