1. Protokol ini akan diratifikasikan dan instrumen ratifikasi akan dipertukarkan secepat mungkin.
2. Protokol ini akan berlaku saat pertukaran instrumen ratifikasi dan ketentuan-ketentuannya akan berlaku sehubungan dengan masa pajak yang dimulai pada atau setelah tanggal 1 Januari tahun berikutnya sesudah belakunya Protokol ini.
3. Ketentuan ada Protokol ersetujuan yang ditanda tangani di Jakarta pada tanggal 16 Januari 1979, akan berhenti berlaku sehubungan dengan masa pajak yang dimulai pada atau setelah tanggal 1 Januari tahun berikutnya sesudah berlakunya Protokol ini.
DENGAN KESAKSIAN para penandatangan di bawah ini, yang telah memperoleh kuasa yang sah telah menandatangani Protokol ini.
Dibuat dalam rangkap dua di dalam Bahasa INDONESIA, Inggris dan Perancis masing-masing naskah tersebut berkekuatan sama UNTUK PEMERINTAH KANADA UNTUK PEMERINTAH
ROTOCOL.
Amending the Convention between Republic of INDONESIA and Canada the for the Avoidance of Double Taxation and the revention of Fiscal Evasion with respeect to Taxes on Income and on Capital.
The Government of the Republic of INDONESIA and the Government of Canada, desiring to conelude a Protocol to amend the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income and on Capital signed at Jakarta on January 16, 1979 (hereinafter referred to as the Convention"), have agreed as follows.
Artiele I The title and the preamble of the Convention shall be deleted and replaced by the following :
"CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON IXCOME.
The Government of the Republic of INDONESIA and The Government of Canada desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows;
Artiele II Article 2 (Taxes Covered of the Convention shall be deleted and replaced by the following :
"Artiele 2 Taxes Covered
1. This Convention shall apply to taxes on income imposed on behalf of each Contracting State, 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 clements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amount of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are, in particular.
(a) in the case of Indonesi : the income tax imposed under the UNDANG-UNDANG Pajak Penghasilan 1984 (Law number 7 of 1983 as amendad), (hereinatter referred to as Indonesian tax) (b) in the case of Canada the income taxes imposed by the Government of Canada, thereinafter referred to as Canadian tax).
4. The Convention shall also apply to any identical or substantially similar taxes on income which are imposed by either Contracting State alter the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracling States shall notily cach other of any substabtial change which have been made to their respective taxation laws.
Artiele III
1. Subparagraph (a) of Article 3 (General Definitions) of the Convention shall be seleted and replaced by the following :
"(a) (i) the tern INDONESIA comprises the territory of the Republic of INDONESIA as defined in its laws and the adjacent areas over which the Republic of INDONESIA has sovereign rights or jurisdiction in accordance with international law;
(ii) the term Canada, used in a geographical sense, means the territory of Canada, including:
(A) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada is an area within Canada may wxercise rights with respect to the seabed and subsoil and their natural resources;
(B) the seas and airspace above any area referred to in subparagraph (A) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resourees referred to therein;"
2. Paragraph 1 of Article 3 (General Definitions) of the Convention shall be amended by adding thereto, immediately after subparagraph (h), the following subparagraph (i);
"(i) the term "international traflic" means any transport by a ship or airerafi operated by an enterprise of a Contracting State, except where the operation of the ship or aircrafi is solely between places in the other Contracting State." Article IV Paragraph 1 of Article 4 (Fiscal Domicile) of the Convention shall be deleted and replaccd by the following:
"1.
For the purposes of this Convention, the term " residen of a Contracting State" means:
(a) 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; and (b) the Government of that Contracting State or a political subdivision or local authority thereof or any ageney or instrumentality of any such government subdivision or authority.
However the term does not include a permanent establishment within the meaning of subparagraph c, of paragraph (3) of Article 2 of the Indonesian Law Number 7 of 1983 concerning income tax as amended." Article V
1. Subparagraph 2(h) of Article 5 (Permanent Establishment) of the Convention shall be deleted and replaced by the following:
"(h) a building site. a construction installation or assembly project or supervisory activities in connection therewith where such site project or activity continues for a period of more than 120 days."
2. Subparagraph 2(i) of Article 5 (Permanent Establishment) of the Convention shall be deleted and replaced by the following:
"(i) the furnishing of services, including consultancy services, by an enterprise though an employee or other person (other than an agent of an independent status within the meaning of paragraph 6) where the activities continue within a Contracting State for more than 120 days within any twelve mont period." Article VI
1. Paragraph 2 of Article 8 (Shipping and Air Transport) of the Convention shall be deleted and replaced by the following:
"2.
Notwithstanding the provisions of paragraph 1 and of Article 7 protits derived from the operation of ships or aircraft used principally to transport passengers or goods between places in a Contracting State may be taxed in thar State.
3. The provisions of paragraph 1 shall apply to profits derived by an enterprise from its participation in a pool a joint business or in an international operating agency but only to so much of the profits so derived as is allocable to the participant in an international joint venture in proportion to its share in the joint operation." Article VII Paragraph 2 of Article 10 (Dividends) of the Convention shall be deleted and replaced by the following:
"2.
However such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State but if the beneticial owner of the dividends is a resident of the other State the tax so charged shall not exceed:
(a) 10 per cent of the gross amount of the dividends if the bencticial owner is a company thich holds directly at least 25 per cent of the capital of the company paying the dividends:
(b) 15 per cent of the gross amount of the dividends in all other cases.
The provisions of this paragraph shall not affect the taxation of the company on the profits out of which the dividends are paid." Article VIII Paragraph 2 of Article 11 (Interest) of the Convention shall be deleted and repleced by the following:
"2.
However such interest may also be taxed in the Contracting State in which it arises and according to the laws of thar State but if the beneficial owner of the interest is a resident of the other State the tax so charged shall not exceed 10 er cent of the gloss amount of the interest." Article IX
1. Paragraph 2 of Article 12 (Royalties) of the Convention shall be deleted and replaced by the following:
"2.
However such royalties may also be taxed in the Contractng State in which they arise and according to the laws of that State but if the beneficial owner of the royalties is a resident of the other State the tax so charged shall not exceed 10 per cent of the gross amount of the royalties."
2. The following sentence shall be added at the and of paragraph 3 of Article 12 (Royalties) of the Convention:
However the term does not include payments for the furnishing of technical services (such as studies or surveys of a scientific geological or technical nature engincering contracts including blueprints related thereto and consultancy and supervisory services)." Article X Paragraph 2 and 3 of Article 13 (Gains from the Alienation of Property) shall be deleted and repleced by the following:
"2.
Gains from the alecnation of movable property forming part of the businss property of a permanent establishment which an wterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing professional services including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base maybe taxed in that other State. However gains from the alecnation of ships or aircraft operated by an enterprise of a Contracting State in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxeble only in that Contracting State.
3. Gains derived by a resident of a Contracting State from the alicnation of (a) shares of a company which is a resident of the other State the value of which shares is derived principally from immovable property situated in that other State; or (b) an interest in a partnership trust or estate established under the law in the other State the value of which is derived principally from immovable property situated in that other State.
may be taxed in that other State. For the purposes of this paragraph the term "immovable praperty" includes the shares of a company referred to in subparagraph (a) or an interest in a partnership trust or estate referred to in subparagraph (b)." Article XI Paragrap 1 of Article 14 (Professional Services) of the Convention shall be deleted and repleced by the following:
"1.
Income derived by an individual who is a resident of a Contracting State in respect of prefessional services or other activities of an independent character shall be taxable only in that Contracting State ubnless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other Contracting State for a period or periods exceeding in the aggregate 120 days in any twelve month period. If he has or had such a fixed base or remains in that other Contracting State for the aforesaid period or periods the income may be taxed in
that other Contracting State but only so much of it as in attributable to that fixed base or is derived in that other Contracting State during the aforesaid period or periods." ARTICLE XII Paragraphs 2 and 3 of Article 15 (Dependent Personal Services) of the Convention shall be deleted and replaced by by the following:
"2.
Notwitlistanding the provisions of paragraph 1. remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if the recipient is present in the other Contracting State for a period or periods not excooding in the aggregate 120 days within any twelve mont period, and either:
(a) the remuneration earned in the other Contracting State within the twelve month period does not execed five thousand Canadian dollars specified and agreed in letters exchanged between the competent authorities ot the Contracting States; or (b) the remuneration is paid by or on behalf of an employer who is not a resident of the other State and such remuncration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
3. Notwihstanding the preceding provisions of this Article remuncration derived in respect of an employment exereised aboard a ship or aircraft operated in international traffie by an enterprise of a Contracting State shall be taxeble only in that State unless the remuncration is derived by a resident of the other Contracting State." Article XIII Paragraph 2 of Article 18 (Pensions and Annuities) shall deleted and replaced by the following:
"2.
Pensions arising in a COntracting State and paid to a resident of the other Contracting State may be taxed in the State in which they arise and according to the law of that State However in the case of periodic pension payments other than payments under the social security legislation In a Contracting State the tax so charged shall not exceed 15 per cent of the gross amount of the payment." Article XIV Article 22 (Capital) of the Convention shall be deleted.
Article XV
1. Subparagraph (c) of paragraph 1 of Article 23 (Elimination of Double Taxation) of the Convention shall be deleted and replaced by the following:
"(c) Where in accordance with any provision of this Convention income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income take into account the exempted income."
2. Subparagraphs 2(a) and 2(b) of Article 23 (Elimination of Duuble Taxation) of the Convention shall be deleted and replaced by the following:
"(a) INDONESIA when imposing tax on residents f INDONESIA may include in the basis upon which such taxes are imposed the items of meome which according to the provisions of this Convention may be taxed in Canada.
(b) Subject to the provisions of subparagraph (e) INDONESIA shall allow as a deduction from the tax computed in conformity with subparagraph (a) an amount cqual to such praportion of that tax that the income which is included in the basis of that tax and may be raxed in Canada according to the provisions of this Convention bears t the total income which forms the basis for Indonesian tax." Article XVI There shall be added to Article 28 (Miscellancous Rules) of the Convention the following paragraphs 3,4 dan 5:
"3.
The provisions of paragraph 6 of Article 10 shall non affect the prosisions contained in any Contracts of Work and Production Sharing Contracts relating to the oil and gas sector or other mining sector negotiated by the Government of INDONESIA its instrumentality its relevant state oil company or any other entiry thereof with a person who is a resident of Canada.
4. Nothing in the Convention shall be construes as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that Contracting State with respect to a parnetship trust or contralled foreign aftiltate in which the resident has an interest.
5. The Convention shall not apply to any company trust or partnership that is a resident of a Contracting State and is beneficially owned or controlled directly or indirectly by one or more persons who are not residents of the State if the amount of the tax imposed on the income of the company trust or partnership by that State is substantially lower than the amount that would be imposed by that State if ali of the shares of the capital stock of the company or all of the interests in the trust or partneship as the case may be were beneficially owned by one or more individuals who were residents of that State." Article XVII
1. CHAPTER IV and its title of the Convention shall be deleted and CHAPTERS V TO VII shall become CHAPTERS IV to VI
2. Articles 23 to 30 of the Convention shall become Articles 22 to 29
3. The Protocol signed at Jakarta the 16th day of January 1979 to the Convention shall be deleted.
Article XVIII
1. This Protocol shall be retified and the instruments of retification shall be exchanged as soon as possible.
2. The Protocol shall enter into force upon the exchange of the instrumants of ratification and its provisions shall have effect in respect of taxable periods beginning on or after the first day of January of the year nect following that in which the Protocol enters into force.
3. The provisions of the Protocol to the Convention signed at Jakarta on Kanuary 16 1979 shall cease to have effect in respect of taxable periods beginning on or after the first day of January of the year next following that in which the Protocol enters into force.
IN WITNESS WHEREOF the undersigned duly authorized to that effect have signed this Protocol.
Done in duplicate at Jakarta this first day of April 1998 in the Indonesian English and French languages each version being equally authentic.
FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF THE REPUBLIC OF INDONESIA CANADA PROTOCOLE Modifiant la Convention entre la Republique d'Indonesie rt le Canada tendant a eviter les double impositions et a prevenir Fecasion fiscale en matiere d'impots sur le revenu et sur la fortune.
Le Gouvernement de la Republique d'Indonesie et le Gouvernement du Canada desireux de conclure un Protocole pour modifier la Convention tendant a eviter les doubles impositions et a prevenir Fevasion fiscale matiere d'impots dur le revenu et sur la fortune signee a Jakarta le 16 janvier 1979 (ci-apres denommee "la Convention"), sont convenus des dispositions suivantes:
Article 1 Le titre et le preambule de la Convention sont supprimes et remplaces par ce qui suit:
CONVENTION
LE GOUVERNEMENT DE LA REPUBLIQUE D'INDONESIE ET LE GOUVERNEMENT DU CANADA TENDANT A EVITER LES DOUBLES IMPOSITIONS ET PREVENIR L'EVASION FISCALE EN MATIERE D'IMPOTS SUR LE REVENU
Le Gouvernement de la Republique d'Indonesie et le Gouvernement du Canada,desireux de conclure une Convention en vue d'eviter les doubles impositions et de prevenir l'evasion fiscale en matiere d'impots sur le revenu sont convenus des dispositions suivantes:" Article II L'article 2 (Impots vises) de la Canvention est supprime et remplace par ce qui suit:
"Article 2 Impots vises
1. La presente Convention s'applique aux impots sur le revenu percus pour le compte de chacun des Etats Contractants quel que soit le systeme de perception.
2. Sont consideres comme impots sur le revenu les impots percus sur le revenu total ou sur des elements du revenu y compris les impots sur les gains provenant de I'alienation des biens mobiliers ou immobiliers les impots sur le montant global des salaires payes par les entreprises ainsi que les impots sur plus-values.
3. Les impots actuels auxquels s'applique la Convention sont notamment:
a) en ce qui concerce I'Indonesie: les impots sur le revenu qui sont percus en vertu du UNDANG-UNDANG Pajak Penghasilan 1984 (Loi numero 7 de 1983, telle que modifice), (ci-apres denommes "impot canadien").
b) en ce qui concerne le Canada: les impots sur le revenu qui sont percus par le Gouvernement du Canada (ci-apres denommes "impor canadien"0.
4. La Convention s'applique aussi aux impots sur le revenu de nature identique ou analogue gui seraient etablis apries la date de signature de la presente Convention et qui s'ajouteraient aux impots actuels ou qui les remplaceraient. Les autorites competentes des Etats contractants se communiquent les modifications importantes apportees a leurs legislations fiscales respectives." Article III L'alinea 1 a) de l'article 3 (Definitions generales) de la Convention st supprime et remplace par ce qui suit:
"a) (i) le terme "Indonesie" comprend le territoire de la Republique d'Indonesie tel que defini dans ses lois ainsi que les regions adjacentes a l'egard desquelles la Republique d'Indonesie a des droits souverains ou exerce as juridiction conformement au droit international;
(ii) le terme "Canada" employe dans un sens geographique designe le territoire du Canada y compriis:
(A) toute region situee au-dela des mers territoriales du Canada qui, conformement au droit international et en vertu des lois du Canada, est une region a l'interieur de laquelle le Canada peut exercer des droits a l'egard du fond et du soussol de la mer et leurs ressources naturelles;
(B) les mers et l'espace aerien au-dessus de toute region visee l'a;inea (A), a l'egard de toute activite poursuivie en rapport avee l'exploration ou l'exploitation des ressources naturelles qui y sont visees;"
2. Le paragraphe 1 de l'article 3 (Definitions generales) est modifie en y ajoutant immediatement apres l'alinea h) l'alinea i) suivant:
"i) Pexpression "trafie international" designe tout transport effectue par un navire ou un aeronef exploite par une entreprise d'un Etat contractant sauf losque l'exploitation du navire ou de l'aeronef se fait exclusivement entre des points situees dans l'autre Etat contractant." Article IV Le paragraphe 1 de larticle 4 (Domicile fiscal) de la Convention est supprime et remplace par ce qui suit:
"1.
Au sens de la presente Convention, l'expression "resident d'un Etat contractant" designe:
a) toute personne qui en vertu de la legislation de cet Etat est assujettie a l'impot dans cet Etat en raison de son domicile de s residence de son siege de direction ou de tout autre critere de nature analogue; et b) le gouvernement de cet Etat contractant ou l'une de ses subdivisions politiques ou collectivites locales ou toute personne morale de droit public de ce gouvernement subdivision ou collectivite.
Toutefois l'expression ne comprend pas un etablissement stable au sens que lui donne l'alinea e du paragraphe (3) de l'article 2 de la Loi indonesienne numero 7 de 1983 concernant l'impot sur le revenu." Article V
1. L'alinca 2 h) de l'article 5 (Etablissement stable) de la Convention est supprime et remplace par ce qui suit:
h) un chantier de construction ou une chaine de montage ou d'assemblage ou des activites de surveillance s'y exercant lorsque ce chantier cette chaine ou ces activites ont une durce superieure a 120 jours:"
2. L'alinea 2 i) de l'article 5 (Etablissement stable) de la Convention est supprime et remplace par ce qui suit:
"i) la prestation de services y compris les services de consultants par une entreprise agissant par l'intermediaire d'un salarie ou d'une autre personne 6) lorsque les activites se poursuivent sur le territoire d'un Etat contractant pour plus de 120 jours au cours de toute periode de douze mois." Article VI
1. Le paragraphe 4 de l'article 8 (Navigation maritime et acrienne) de la Convention est supprime et remplace par ce qui suit:
"2.
Nonobstant les dispositions du paragraphe 1 et celles de l'article 7 les benefices provenannt de l'esploitation de navires ou d'aeronefs utilises principalement pour transporter des passagers ou des marchandises entre entre des points situes dans un Etat contractant sont imposables dans cet Etat.
3. Les dispositions du paragraple 1 s'appliquent aussi aux benefices qu'une entreprise tire de sa participation a un pool a une exploitation en commun ou a un organisme international d'exploitation mais uniquement dans la mesure ou les benedices ainsi realises sent attribuables au participant dans une exploitation internationale en commu a concurrence de sa part dans l'exploitation commune." Article VII Le paragraphe 2 de l'article 10 (Dividendes) de la Comvention est supprime et remplace par ce qui suit:
"2.
Toutefois ces dividendes sont aussi imposables dans l'Etat contractant dont la societe qui paie les dividendes est un resident et selon la legislation de cet Etat mais si le beneficiaire effectif des dividendes est un resident de l'autre Etat l'impor ainsi etabli ne peut exceder:
a) 10 pour cent du montant brut des dividendes si le beneficiaire effectif est une societe qui detient directement au moins 25 pour cent du capital de la societe qui paie les dividendes:
b) 15 pour cent du montant brut des dividendes dans tous les autres cas.
Les dispositions du present paragraple n'affectent pas l'imposition de la societe sur les benefices qui servent au paiement des dividendes." Article VIII Le paragraphe 2 de l'article 11 (Interets) de la Convention est supprime et remplace par ce qui suit:
"2.
Toutefois ces interets sont aussi imposables dans l'Etat contractant d'ou ils proviennent et selon la legislation de cet Etat mais si le beneficiaire effectif des interets est un resident de l'autre Etat l'impot ainsi etabli ne peut exceder 10 pour cent du montant brut des interets." Article IX
1. Le paragraphe 2 de l'article 12 (Redevances) de la Convention est supprime et remplace parr ce qui suit:
"2.
Toutefois ces redevances sont aussi imposables dans l'Etat contractant d'ou elles proviennent et selon la legislation de cet Etat mais si le beneficiaire effectif des redevances est un resident de l'autre Etat l'impot ainsi etabli ne peut exceder 10 pour cent de montant brut des redevances."
2. La phrase suivante est ajoutee a la fin du paragraphe 3 de l'article 12 (Redevances) de la Convention:
"Toutefois le terme ne comprend pas les paiements pour des services techniques (tels les etudes ou sondages de nature scientifique geo;ogique ou technique ou les contrats d'ingenierie y compris les plans et devis s'y rapportant et les services de consultation ou de supervision)." Article X Les paragraphes 2 et 3 de l'article 13 (Gains provenant de l'alienation de biens) de la Convention sont supprimes et remplaces par ce qui suit:
"2.
Les gains provenant de l'alienation de biens mobiliers qui font partie de l'actif d'un etablissement stabe qu'une entreprise d'un Etat contractant a dan l'autre Etat contractant ou de biens mobiliers qui appartiennent a une base fixe dont un resident d'un Etat contractant dispose dans l'autre Etat contractant pour l'exercice d'une profession idependante, y compris de tels gains provenant de l'alienation globale de cet etablissement stable (seul ou avec l'ensemble de l'entreprise) ou de cette base fixe, sont imposables dans cet autre Etat. Toutefois, les gains provenant de l'alienation de navires ou d'aeronefs exploites en frafie international par une entreprise d'un Etat contractant ou de biens mobiliers affectes a l'exploitation de tels navires ou acronefs ne sont imposables que dans cet Etat contractant.
3. Les gains qu'un resident d'un Etat contractant tire de l'alienation:
a) d'actions d'une societe quiest un resident de l'autre Etat et dont la valeur est tiree principalement de biens immobiliers situes dans cet autre Etat ou b) d'une participation dans une societe de personnes une fiducie ou un succession constituee en vertu de la legislation de l'autre Etat et dont la valeur est principalement tiree de biens immobiliers situes dans cet autre Etat.
sont imposables dans cet autre Etat. Au sens du present paragraphe, l'expression "biens immobiliers" comprend des actions d'une societe visee a l'alinea a) ou une participation dans une societe de personnes une fiducie ou une succession visee a l'alinea b)." Article XI Le paragraphe de l'article 14 (Professions liberales) de la Convention est supprime et remplace par ce qui suit:
1. Les revenus qu'une personne physique qui un resident d'un Etat contractant tire d'une profession liberale ou d'autres activites de caractere independant ne sont habituelle dans l'autre Etat contractant d'une base fixe pour l'exercice de ses activites ou ne sejourne dans cet autre Etat contractant pendant une periode ou des periodes ou des periodes excedant ou total 120 jours ou cours de toute periode de douze mois. S'il dispose ou a dispose d'une telle base fixe ou s'il demeure dans cet autre Etat contractant pendant ladite ou lesdites periodes les revenus sont imposables dans cet autre Etat contractant mais autre Etat contractant au cours de ladite ou desdites periodes." Article XII Les paragraphe 2 et 3 de l'article 15 (professions dependantes) de la Convention sont supprimes et remplaces par ce qui suit:
"2.
Nonobstant les dispositions du paragraphe 1 les remuneration qu'un resident d'un Etat contractant recoit au titre d'un emploi salarie exerce dans l'autre Etat contractant ne sont imposables que dans le premier Etat si le beneficiaire sejourne dans l'autre Etat contractant pendant une periode ou des periodes n'excedant pas au total 120 jours au cours de toute periode de douze mois, et:
a) si les remuneration gagnees dans l'autre Etat contractant au cours de la periode de douze mois n'excedent pas cinq mille dollars canadiens ($s 000) ou l'equivalent en rupiahs, ou tout autre montant qui est designe et accepte par echange de lettres entre les autorites competentes des Etats contractants; ou b) si les remunerations sont payees par un employeur ou pour le compte d'un employeur qui n'est pas un resident de l'autre Etat et si la charge de ces remunerations n'est pas supportee par un etablissement stable ou une base fxe que l'employeur a dans l'autre Etat.
3. Nonobstant les dispositions precedentes du present article les remunerations recues ou titre d'un emploi salarie exerce a bord d'un navire ou d'un aeronef exploite en trafic international par une entreprise d'un Etat contractant ne sont imposables que dans cet Etat a moins que les remunerations ne soient recues par un resident de l'autre Etat contractant."
Article XIII Le paragraphe 2 de l'article 18 (Pensions et rentes) de Convention est supprime et remplace par ce qui suit:
"2.
Les pensions provenant d'un Etat contractant et payees a un resident de l'autre Etat contractant sont imposables dans l'Etat d'ou elles proviennent et selon la legislation de cet Etat. Toutefois, dans le cas de paiements periodiques d'une pension outres que despaiements en vertu de la legislation sur la securite sociale dans un Etat contractant, l'impot ainsi etabli ne peut exceder 15 pour cent du montant brut des paiements." Article XIV L'article 22 (Fortune) de la Convention est supprime.
Article XV
1. L'alinea c) du paragraphe 1 de l'article 23 (Elimination de la double imposition) de la Convention est supprime et remplace par ce qui suit:
"c) Lorsque conformement a une disposition queleonque de la presente Convention des elements de revenu qu'un resident du Canada recoit sont exempts d'impots au Canada le Canada peut neanmoins pour calenuler le montant de l'impot sur d'autre elements de revenu tenir compte des revenus exemptes."
2. Les alineas 2 a) et 2 b) de l'article 23 (Elimination de la double imposition) sont supprimes et remplaces par ce qui suit:
"a) Lors de l'imposition de ses residents l'Indonesie peut inclure dans l'assiette sur ;aquelle l'impot est preleve les elements du revenu qui sont imposables au Canada conformement aux dispositions de la presente Convention.
b) Sous reserve des dispositions de l'alinea c). l'Indonesie accorde sur l'impor calcule conformment a l'alinea a). une deduction d'un montant egal a la fraction de cet impot que represente les revenus compris dans l'assiette dudit impot et imposables au Canada conformement aux dispositions de la presente Convention par rapport au total des revenus qui servent d'assiette a l'impot Indonesie." Article XVI Les paragraphes 3. 4 et 5 suivant sont ajoutes a l'article 28 (Dispositions diverses) de la Convention:
"3.
Les dispositions du paragraphe 6 de l'article 10 n'affectent pas les dispositions contenues dans des contrats de travail et de production partagee relatifs au secteur au secteur de petrole et du gaz ou a d'autres secteurs miniers negocies par le Gouvernement de l'Indonesie sa personne morale de droit public sa societe petroliere d'Etat responsable ou par tout autre organisme qui lui appartient avec une personne qui est un resident du Canada.
4. Les dispositions de la Convention ne peuvent etre interpretees somme empechant un Etat contractant de prelever un impot sur les montants inclus dans le revenu d'un resident de cet Etat a l'egard d'une societe de personnes une fiducie ou une societe etrangere affiliee controlee dans laquelle le resident possede une participation.