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24 AUGUSTUS 2001. - Wet houdende instemming met de Overeenkomst tussen het Koninkrijk België en de Republiek Indonesië tot het vermijden van de dubbele belasting en tot het voorkomen van het ontgaan van belasting inzake belastingen naar het inkomen, en met het Protocol, gedaan te Jakarta op 16 september 1997 (1)

As Enacted (Belgisch Staatsblad) Cited in Related
Vincent

ALBERT II, Koning der Belgen,

Aan allen die nu zijn en hierna wezen zullen, Onze Groet.

De Kamers hebben aangenomen en Wij bekrachtigen hetgeen volgt :

Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 77 van de Grondwet.

Art. 2. De Overeenkomst tussen het Koninkrijk België en de Republiek Indonesië tot het vermijden van de dubbele belasting en tot het voorkomen van het ontgaan van belasting inzake belastingen naar het inkomen, en het Protocol, gedaan te Jakarta op 16 september 1997, zullen volkomen gevolg hebben.

Kondigen deze wet af, bevelen dat zij met 's Lands zegel zal worden bekleed en door het Belgisch Staatsblad zal worden bekendgemaakt.

Gegeven te Brussel, 24 augustus 2001.

ALBERT

Van Koningswege :

De Minister van Buitenlandse Zaken,

L. MICHEL

De Minister van Financiën,

D. REYNDERS

De Minister toegevoegd aan de Minister van Buitenlandse Zaken,

Mevr. A. NEYTS-UYTTEBROECK

Gezien en met 's Lands zegel gezegeld :

De Minister van Justitie,

M. VERWILGHEN

_______

Nota's

(1) Zitting 2000-2001

Senaat

Documenten. - Ontwerp van wet ingediend op 13 maart 2001, nr. 2-684/1. - Verslag, nr. 2-684/2.

Parlementaire Handelingen. - Bespreking. Vergadering van 3 mei 2001. - Stemming. Vergadering van 3 mei 2001.

Kamer

Documenten. - Tekst overgezonden door de Senaat, nr. 50-1235/1. Tekst aangenomen in plenaire vergadering en aan de Koning ter bekrachtiging voorgelegd, nr. 50-1235/2.

Parlementaire Handelingen. - Bespreking. Vergadering van 14 juni 2001. - Stemming. Vergadering van 14 juni 2001.

(2) Deze overeenkomst is op 7 november 2001 in werking getreden.

AGREEMENT

BETWEEN THE KINGDOM OF BELGIUM

AND

THE REPUBLIC OF INDONESIA

FOR THE AVOIDANCE OF DOUBLE TAXATION

AND THE PREVENTION OF FISCAL EVASION

WITH RESPECT TO TAXES ON INCOME

THE GOVERNMENT OF THE KINGDOM OF BELGIUM

AND

THE GOVERNMENT OF THE REPUBLIC OF INDONESIA,

DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows :

CHAPTER I

SCOPE OF THE AGREEMENT

ARTICLE 1

Personal Scope

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

ARTICLE 2

Taxes Covered

  1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

  2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

  3. The existing taxes to which the Agreement shall apply are in particular :

    1. in the case of Belgium :

      (i) the individual income tax;

      (ii) the corporate income tax;

      (iii the income tax on legal entities;

      (iv) the income tax on non-residents;

      (v) the special levy assimilated to the individual income tax;

      (vi) the supplementary crisis tax,

      including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax;

      (hereinafter referred to as "Belgian tax");

    2. in the case of Indonesia :

      the income tax imposed under the "Undang - undang Pajak Penghasilan 1984" (Law N° 7 of 1983 as amended);

      (hereinafter referred to as "Indonesian tax").

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

    CHAPTER II

    DEFINITIONS

    ARTICLE 3

    General Definitions

  5. For the purposes of this Agreement, unless the context otherwise requires :

    1. the term "Belgium" means the territory of the Kingdom of Belgium, including the territorial sea and any other area in the sea and in the air within which the Kingdom of Belgium, in accordance with international law, exercises sovereign rights or its jurisdiction;

    2. the term "Indonesia" comprises the territory of the Republic of Indonesia as defined in its laws and part of the continental shelf and adjacent seas over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordance with international law;

    3. the terms "a Contracting State" and "the other Contracting State" mean Belgium or Indonesia as the context requires;

    4. the term "tax" means Belgian tax or Indonesian tax, as the context requires;

    5. the term "person" includes an individual, a company and any other body of persons;

    6. the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes in the Contracting State of which it is a resident;

    7. the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

    8. the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

    9. the term "competent authority" means :

      (i) in the case of Belgium, the Minister of Finance or his duly authorised representative,

      and

      (ii) in the case of Indonesia, the Minister of Finance or his duly authorised representative;

    10. the term "nationals" means :

      (i) all individuals possessing the nationality of a Contracting State;

      (ii) all legal persons, partnerships and associations deriving their status as such from the laws in force in a Contracting State.

  6. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.

    ARTICLE 4

    Resident

  7. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. However this term does not include any person who is liable to tax in a Contracting State in respect only of income from sources in that State.

  8. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows :

    1. he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);

    2. if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;

    3. if he has an habitual abode in both States or in neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

  9. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.

    ARTICLE 5

    Permanent Establishment

  10. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

  11. The term "permanent establishment" includes especially :

    1. a place of management;

    2. a branch;

    3. an office;

    4. a factory;

    5. a workshop;

    6. a farm or a plantation;

    7. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.

  12. The term "permanent establishment" likewise encompasses :

    1. a building site, a construction, assembly or installation project or supervisory activities in connection therewith, where such site, project or activities continue for a period of more than six months;

    2. the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than three months within any period of twelve months.

  13. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include :

    1. the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;

    2. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;

    3. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

    4. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;

    5. the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;

    6. the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

  14. Notwithstanding the provisions of paragraphs 1 and 2, where a person -other than an agent of an independent status to whom paragraph 6 applies- is acting in a Contracting State on behalf of an...

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