Presentasi Pasal 21-29 Model Indonesia

PERBANDINGAN MODEL INDONESIA DENGAN MODEL UN DAN MODEL OECD PADA PASAL 21 SAMPAI DENGAN PASAL 29Matkul: Pajak InternasionalCreated by:Asri Anggun Salamah, Prodi Perpajakan, Fakultas Ilmu AdministrasiUniversitas Brawijaya

Secara umum, di dunia ini ada dua Model P3B, yaitu Organization for Economic Cooperation and Development Model (OECD Model) dan United Nations Model (UN Model). OECD Model dibuat berdasarkan perspektif atau kepentingan negara-negara maju, sedangkan UN Model dibuat berdasarkan perspektif atau kepentingan negara-negara berkembang. Dalam proses pengadaan P3B, masing-masing negara akan mengajukan Model P3B-nya masing-masing. Termasuk negara Indonesia yang mengembangkan Model P3B sendiri, yaitu Model P3B Indonesia yang merupakan campuran model UN dan Model OECD dengan Undang-Undang Pajak Penghasilan. Model P3B Indonesia digunakan oleh Indonesia sebagai pijakan dalam perundingan P3B (Rachmanto Surahmat, 2000)

PERBANDINGAN MODEL UN, MODEL OECD, DAN MODEL INDONESIA PADA TAX TREATY INDONESIA-JEPANG

PASAL 21 STUDENT (MODEL INDONESIA)Berdasarkan Pasal 21 Model P3B Indonesia, atas pembayaran-pembayaran yang dimaksudkan sebagai biaya hidup, yang diterima oleh pelajar maupun pemagang, yang sesaat sebelum melakukan kunjungan ke Indonesia merupakan penduduk negara treaty partner dan yang berada di Indonesia semata-mata untuk keperluan pendidikan atau pelatihan, tidak akan dikenakan pajak di Indonesia sepanjang pembayaran-pembayaran tadi bersumber dari luar Indonesia.

TAX TREATY INDONESIA JAPAN (STUDENT)An individual who was a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State solely: (a) as a student at a university, college, school or other accredited educational institution in that other Contracting State; or(b) as a recipient of a grant, allowance or award for the primary purpose of study or research from a governmental, religious, charitable, scientific, literary or educational organization; or(c) as a business apprentice;shall be exempt from tax in that other Contracting State, for a period not exceeding five taxable years from the date of his first arrival in that other Contracting State (Article 21 of Tax treaty Indonesia Japan)

ILUSTRASIStatus mahasiswi Hokaido& penduduk JepangNot taxedTaxed

UN Model OECD Model Payments which a student or business trainee or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that StatePayments which a student or business trainee or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State

PERBANDINGANAntara model UN, model OECD, dan Model Indonesia tidak begitu berbeda. Hanya saja, pasal tentang pelajar di atur oleh P3B model Indonesia pada pasal 21 Sedangkan model UN dan OECD pada pasal 20 . Pada model P3B yang diterapkan di P3B Indonesia-Jepang mengatur tentang jangka waktu 5 tahun pembayaran yang diterima oleh pelajar/pemagang dari luar Indonesia tidak dikenai pajak

PASAL 22 OTHER INCOME Berdasarkan Pasal 22 Model P3B Indonesia, jenis-jenis penghasilan penduduk negara treaty partner , dari mana pun asalnya, yang tidak diatur dalam pasal-pasal P3B hanya akan dikenakan pajak di negara treaty partner.

TAX TREATY INDONESIA JAPAN (OTHER INCOME) Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable in only in that Contracting State.The provisions of paragraph 1 shall not apply to income other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

ILUSTRASIBUTLABA/GAINTaxed also in Indonesia Sabaku Corp

UN ModelOECD ModelItems of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention and arising in the other Contracting State may also be taxed in that other StateItems of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 shall apply

PERBANDINGANPerbedaan UN, OECD, dan Indonesia Model adalah sebagai berikut:Model OECD, tidak mengatur mengenai pendapatan lain-lain yang menyangkut pendapatan lain sehubungan dengan pekerjaan bebas pada suatu tempat tertentu di Negara lainModel UN menambahkan ayat tambahan apabila penghasilan lain-lain tidak diatur dalam tax treaty maka dikenakan pajak di Negara sumber penghasilanSedangkan model Indonesia hanya mengatur satu ayat dalam pasal 22 tentang pendapatan lain-lain yaitu jenis-jenis penghasilan lainnya dari salah satu Negara, darimanapun asalnya, dan tidak tunduk kepada Pasal-Pasal sebelumnya dalam persetujuan ini hanya akan dikenakan pajak di Negara tersebut, selain dari pendapatan dalam wujud lotere, hadiah akan dikenakan pajak di Negara itu.Untuk Tax treaty Indonesia-Jepang, model tersebut cenderung mengikuti model OECD tetapi juga menambahkan tentang aturan mengenai pendapatan lain sehubungan dengan pekerjaan bebas (seperti ketentuan UN Model)

PASAL 23 METHOD FOR ELIMINATION OF DOUBLE TAXATION Berdasarkan Pasal 23 Model P3B Indonesia, pengenaan pajak berganda akan dihindarkan dengan cara-cara berikut:Apabila penduduk Indonesia memperoleh penghasilan dari negara treaty partner dan atas penghasilan tersebut dikenakan pajak berdasarkan ketentuan-ketentuan dalam P3B, maka pajak penghasilan yang dibayarkan di negara treaty partner dapat dikreditkan terhadap pajak Indonesia yang dikenakan pada penduduk tersebut.Jumlah yang dikreditkan tersebut tidak boleh melebihi jumlah pajak yang dikenakan di Indonesia atas bagian pendapatan itu.Metode penghindaran pajak berganda adalah identik dengan mekanisme kredit pajak sebagaimana diatur dalam UU PPh dan peraturan-peraturan pelaksanaannya.

TAX TREATY INDONESIA-JEPANG TENTANG METHOD FOR ELIMINATION OF DOUBLE TAXATION a. Where a resident of Japan derives income from Indonesia and that income may be taxed in Indonesia in accordance with the provisions of this Agreement, the amount of Indonesian tax payable in respect of that income shall be allowed as a credit against the Japanese tax imposed on that resident. The amount of credit, however, shall not exceed that part of the Japanese tax which is appropriate to that incomeb. Where the income derived from Indonesia is a dividend paid by a company which is a resident of Indonesia to a company which is a resident of Japan and which owns not less than 25 percent either of the voting shares of the company paying the dividend or of the total shares issued by that company, the credit shall take into account Indonesian tax payable by the company paying the dividend in respect of its income. . .

MODEL UN DAN OECD (EXEMPTION METHOD) PASAL 23 APenghasilan atau kekayaan yang telah dikenakan pajak di Negara lainnya atau Negara sumber, Negara domisili membebaskan penghasilan atau kekayaan tersebut dari pengenaan pajak.

Untuk dividen, bunga dan royalty, dikenakan pajak di Negara sumber, dan pajak-pajak yang telah dibayar tersebut dapat dikurangkan di Negara domisili

Penghasilan yang dibebaskan pemajakannya di Negara sumber, maka penghasilan tersebut dikenai pajak di Negara domisili

Ketentuan pada no 1 tidak berlaku bagi pendapatan yang diperoleh atau kekayaan yang dimiliki penduduk suatu Negara (Negara domisili) apabila Negara lain (Negara sumber) membebaskan pendapatan atau kekayaan tersebut dari pengenaan pajak atau menerapkan pasal 10 ayat 2 dan pasal 11 terhadap pendapatan tersebut (OECD Model)

Model UN dan OECD (Credit Method) Pasal 23 BPenghasilan atau harta dapat dikenakan pajak di negara lainnya, pajak yang dibayar di Negara lainnya tersebut dapat dikreditkan sepanjang tidak melebihi jumlah pajak penghasilan di Negara domisili

Penghasilan yang dibebaskan di Negara lainnya tersebut merupakan obyek penghasilan dan dikenakan pajak di Negara domisili

Perbandingan Antara model UN dan model OECD pada pasal 23 A tidak begitu berbeda. Tetapi, Model OECD mengatur ketentuan tambahan pada ayat 4. Sedangkan antara model UN dan OECD pada pasal 23 B tidak ada perbedaan. Pada model Indonesia yang diterapkan pada Tax Treaty Jepang-Indonesia cenderung mengarah pada mekanisme pengkreditan dimana jumlah pajak yang dikenakan di Negara lain akan diperhitungkan dengan pajak terhutang yang dikenakan di suatu Negara terhadap penduduk suatu Negara itu.

PASAL 24 NON DESCRIMINATIONNationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected.The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities.This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.Except where the provisions of Article 9, paragraph 8 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned Contracting State.

LANJUTAN

Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the firstmentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned Contracting State are or may be subjected.Notwithstanding the provisions of the preceding paragraphs, Indonesia may limit to its nationals the enjoyment of tax incentives granted under : Law No. 6 of 1968 regarding Domestic Capital Investment, so far as it has not been modified since the date of signature of this Agreement, or has been modified only in minor respects so as not to affect its general character; orb. Any other enactment which may be promulgated by Indonesia in pursuance of its programme of economic development and to which the Governments of the two Contracting States may agree that the provisions of the preceding paragraphs shall not apply.

In this Article the term "taxation" means the taxes which are the subject of this Agreement.

Ilustrasi Non DiscriminationRoyaltiMerk dagang AkatsukiAkatsukiCorp10% based on tax treaty Indo-JapanSKDNon SKD20% based on Ps 26 UU PPhDiperlakukan sama dg WPLN tanpa tax treaty

MODEL UN DAN OECD1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.2. Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances, in particular with respect to residence, are or may be subjected.3. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

LANJUTAN Model UN dan Model OECD4. Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11, or paragraph 6 of Article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.

PERBANDINGANModel UN dan model OECD tidak ada perbedaan. Sedangkan pada model Indonesia yang diterapkan pada Tax Treaty Indonesia-Jepang tidak menerapkan ketentuan pasal 24 ayat 2 dan ayat 6 model UN dan OECD, dan menambah ketentuan pada ayat 6 yaitu: Dalam Pasal ini pengertian pengenaan pajak berarti pengenaan pajak-pajak yang diatur oleh persetujuan ini. Selain itu, Tax Treaty Indonesia-Jepang juga mengatur mengenai pembatasan fasilitas pajak bagi warga negaranya.

PASAL 25 MUTUAL AGREEMENT PROCEDUREKetentuan mengenai Mutual Agreement Procedure dalam Tax Treaty Indonesia-Jepang diatur pada pasal 25 seperti di bawah ini:

1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic laws of those Contracting States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement.2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the provisions of this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the Contracting States.

Lanjutan Pasal 25The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement.The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.

MODEL UN dan OECD (Mutual Agreement Procedure)1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

Lanjutan MODEL UN dan OECD (Mutual Agreement Procedure)The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.The competent authorities, through consultations, may develop appropriate bilateral procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this Article. (UN Model)

PerbandinganDalam pasal 25 ayat 4 model UN menambahkan ketentuan: Pejabat yang berwenang melalui konsultasi, dapat mengajukan permohonan prosedur antar kedua Negara, kondisi, metode, dan teknik untuk melaksanakan prosedur persetujuan bersama yang diatur dalam pasal ini.Antara ketentuan yang diterapkan pada Tax Treaty Indonesia dan Jepang tidak begitu berbeda dengan ketentuan pada model OECD. Kecuali kata Convention dalam pasal OECD diganti dengan kata Agreement dalam Tax Treaty Indonesia dan Jepang

Pasal 26 Exchange Of InformationKetentuan mengenai pertukaran Informasi pada Tax Treaty Indonesia-Jepang diatur sebagai berikut:

The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out of the provisions of this Agreement or for the prevention of fiscal evasion or for the administration of statutory provisions against tax avoidance in relation to the taxes which are the subject of this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those including a court, concerned with the assessment and collection of those taxes or the determination of appeals in relation thereto and the persons with respect to whom the information relates

Lanjutan Pasal 26 Exchange Of Information2. In no case shall the provisions of paragraph 1 be construed so as to imposed on a Contracting State the obligation: to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;To supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; orTo supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy

Ketentuan pertukaran Informasi pada model UN dan OECD yang diatur dalam pasal 26 secara singkat dapat dijelaskan sebagai berikut:

1. Pejabat-pejabat yang berwenang dari kedua Negara pihak pada persetujuan akan melakukan pertukaran informasi untuk melaksanakan ketentuan-ketentuan dalam persetujuan atau untuk melaksanakan Undang-Undang nasional masing-masing Negara mengenai pajak-pajak yang diatur dalam persetujuan dalam rangka mencegah penggelapan atau penyelundupan pajak. Atas pertukaran informasi tersebut akan dijaga kerahasiaannya. Apabila informasi tersebut dianggap rahasia di Negara yang mengirimkannya, informasi itu hanya boleh diungkapkan kepada orang-orang atau pejabat yang berkaitan dengan penetapan atau penagihan pajak dan pelaksanaan tuntutan atau penentuan banding sehubungan dengan pajak-pajak yang dicakup dalam persetujuan. Para pejabat yang berwenang melalui konsultasi, dapat menetapkan syarat, metode, dan teknik yang berkaitan dengan masalah-masalah pertukaran informasi, termasuk jika diperlukan, pertukaran informasi menyangkut penghindaran pajak (hanya diatur pada model UN).

lanjutan2. Ketentuan -ketentuan pada ayat 1 tidak boleh ditafsirkan sedemikian rupa sehingga membebankan suatu Negara kewajiban: Melaksanakan tindakan administratif yang berlawanan dengan undang-undang dan praktek administrasi dari Negara tersebut atau Negara lainnya;Memberikan ketentuan-ketentuan yang tidak dapat diperoleh berdasarkan undang undang atau dalam pelaksanaan administrasi yang lazim dari Negara tersebut atau Negara lainnya; atauMemberikan keterangan yang akan mengungkapkan setiap rahasia dibidang perniagaan, usaha industri perdagangan atau rahasia keahlian atau tata-cara perniagaan, atau keterangan yang pengungkapannya akan bertentangan dengan kebijaksanaan umum.

Perbandingan Dalam pasal 26 ayat 1 model UN menambah ketentuan Para pejabat yang berwenang melalui konsultasi, dapat menetapkan syarat, metode, dan teknik yang berkaitan dengan masalah-masalah pertukaran informasi, termasuk jika diperlukan, pertukaran informasi menyangkut penghindaran pajakKetentuan lainnya mengenai pertukaran informasi pada model Indonesia, UN maupun OECD tidak ada perbedaan. Dalam hal ini Tax Traety Indonesia-Jepang dalam hal pertukaran informasi cenderung menggunakan ketentuan seperti model OECD

PASAL 27 MEMBER OF DIPLOMATIC MISSIONS AND CONSULAR POSTSPada pasal 27 Tax Treaty model Indonesia menjelaskan bahwa tidak ada sesuatupun yang akan mempengaruhi hak-hak khusus dibidang fiskal dari para anggota misi diplomatik atau pegawai-pegawai konsuler berdasarkan ketentuan umum hukum internasional atau berdasarkan ketentuan-ketentuan persetujuan yang khusus.

Berdasarkan pasal Tax Treaty tentang anggota diplomatik dan konsulat pada model Indonesia dengan model UN maupun model OECD tidak ada perbedaan.

UN ModelOECD ModelNothing in this agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special arrangementsNothing in this agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special arrangements

PASAL 28 ENTRY INTO FORCEPasal 28 Tax Treaty model Indonesia mengatur tentang mulai berlakunya persetujuan Tax Treaty yang mengikat (memaksa) kedua belah pihak yang melakukan persetujuan.Ketentuan Tax Treaty antara Indonesia dan Jepang mengenai Entry into force adalah sebagai berikut:This Agreement shall be ratified and the instruments of ratification shall be exchanged at Jakarta as soon as possible.This Agreement shall enter into force on the thirtieth day after the date of the exchange of instruments of ratification and shall have effect, in both Contracting States, as respects income derived during any taxable year beginning on or after the first day of January of the calendar year next following that in which this Agreement enters into force.

Berdasarkan pasal Tax Treaty tentang Entry Into Force pada model Indonesia dengan model UN maupun model OECD tidak ada perbedaan.

UN ModelOECD ModelThis Convention shall be ratified and the instruments of ratification shall be exchanged at ________________ as soon as possible.2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:(a) (In State A): .............................(b) (In State B): .............................This Convention shall be ratified and the instruments of ratification shall be exchanged at _______________as soon as possible.2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:(a) (In State A): .............................(b) (In State B): .............................

PASAL 29 TERMINATION

Ketentuan dalam Pasal 29 Tax Treaty model Indonesia mengatur tentang penghentian persetujuan dengan Negara lain yang mengakibatkan persetujuan tersebut kemudian tidak berlaku.

Ketentuan Tax Treaty antara Indonesia dan Jepang mengenai Termination adalah sebagai berikut:This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of three years from the date of its entry into force, give to the other Contracting State, through the diplomatic channels, written notice of termination.In such event this Agreement shall cease to have effect, in both Contracting States, as respects income derived during any taxable year beginning on or after the first day of January of the calendar year next following that in which the notice is given.

Berdasarkan pasal Tax Treaty tentang Termination pada model Indonesia dengan model UN maupun model OECD tidak ada perbedaan.

UN ModelOECD ModelThis Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year ____.In such event, the Convention shall cease to have effect:(a) (In State A): ............................(b) (In State B): ...........................This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year ____.In such event, the Convention shall cease to have effect:(a) (In State A): ............................(b) (In State B): ............................

SEKIAN DAN TERIMA KASIH

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