BERAKHIRNYA PERSETUJUAN Persetujuan ini akan tetap berlaku sampai diakhiri oleh salah satu Negara pihak pada Persetujuan. Masing-masing Negara pihak pada Persetujuan dapat mengakhiri berlakunya Persetujuan ini, melalui saluran-saluran diplomatik, dengan menyampaikan pemberitahuan tentang berakhirnya Persetujuan paling lambat 6 bulan sebelum berakhirnya tahun kalender setelah jangka waktu 5 (lima) tahun sejak tanggal berlakunya Persetujuan.
Dalam hal demikian, Persetujuan ini akan tidak berlaku lagi :
(a) mengenai pajak yang dipotong pada sumber, atas jumlah yang dibayar atau dikreditkan pada atau setelah hari pertama bulan Januari berikutnya setelah tanggal pemberitahuan berakhirnya Persetujuan diberikan;
(b) mengenai pajak-pajak lainnya, untuk tahun-tahun pajak yang dimulai pada atau setelah hari pertama bulan Januari tahun berikutnya setelah tanggal pemberitahuan berakhirnya Persetujuan diberikan.
DENGAN KESAKSIAN para penandatanganan di bawah ini, yang telah memperoleh kuasa yang sah telah menandatangani Persetujuan ini dan membubuhkan segel.
DIBUAT dalam rangkap dua di Jakarta, pada tanggal 25 Februari 1997, dalam bahasa INDONESIA, Turki dan Inggris, ketiga naskah tersebut berkekuatan sama. Dalam
hal terjadi perbedaan penafsiran diantara naskah-naskah tersebut, maka naskah yang berlaku adalah naskah dalam bahasa Inggris.
UNTUK PEMERINTAH UNTUKPEMERINTAH
REPUBLIK TURKI TTD TTD
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 WITH RESPECT TO TAXES ON INCOME The Government Of the Republic Of INDONESIA and the Government Of the Republic of Turkey, 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 :
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.
3. The existing taxes to which the Agreement shall apply are in particular:
a) in INDONESIA :
the income tax imposed under the UNDANG-UNDANG Pajak Penghasilan 1984 (Law No. 7 of 1983 as amended) (hereinafter referred to as :Indonesian tax).
(b) inTurkey:
(i) the income tax;
(ii) the corporation tax;
(iii) the levy imposed on the income tax and the corporation tax;
(hereinafter referred to as Turkish 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 significant changes, which have been made in their respective taxation laws.
Article 3 GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
a. i) the term INDONESIA comprises the territory of the Republic of INDONESIA and the adjacent areas over which the Republic of INDONESIA has sovereignty, sovereign rights or jurisdiction in accordance with tInternational law.
(ii) the term Turkey means the Turkish territory, territorial sea, as well as the maritime areas over which it has jurisdiction or sovereign rights for the purpose of exploring, exploiting, conserving and managing natural resources, pursuant to international law.
b. the termsa Contracting State and the other Contracting State mean INDONESIA or Turkey as the context requires;
c. the term tax means any tax covered by Article 2 of this Agreement;
d. the terms person includes an individual, a company and any other body of persons;
e. the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
f. the term registered office means the place of incorporation under the laws of INDONESIA or the legal head office registered under the Turkish Code of Commerce;
g. the term national means:
(i) any individual possessing the nationality of a Contracting State;
(ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
h. 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;
i. the term competent authority means:
(i) in INDONESIA, the Minister of Finance or his authorized representative; and (ii) in Turkey, the Minister of Finance or his authorized representative;
j. 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.
2. 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
1. For the purpose 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, reristered office, legal head office, place of management or any other criterion of a similar nature.
2. 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:
a. he shall be deemed to be a resident of the State in which he has a permanet home available to him; if he has a permanet 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);
b. if the State in which he has his centre of vital interests cannot be determined, or if he does not have 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;
c. if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
d. if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
3. 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 it has been incorporated (registered).
Article 5 PERMANENT ESTABLISHMENT
1. 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.
2. The term permanent establishment includes especially :
a. a place of management;
b. a branch;
c. an office;
d. a factory;
e. a workshop, and
f. a mine, an oil or gas well, a quarry or any other places of extraction of natural resources.
The termpermanent establishment likewise encompasses:
a. a building site, a construction, assembly or installation project or supervisory activities in connection therewith but only where such site, project or activities continue in one of the Contracting State for a period of more than six months.
b. 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 183 days within any twelve month period
4. Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include:
a. the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;
b. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;
c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
d. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
e. 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 auxilliary character;
f. 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 result from this combination is of a preparatory or auxiliary character.
5. 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 enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
a. has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph (4) which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
b. has no such authority, but habitually maintains in the first-mentioned State stock of goods or merchandise from which he regularly delivers goods on behalf of the enterprise .
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a Company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Article 6 INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture of forestry) situated in the other Contracting State may be taxed in that other State.
2. The term immovable property shall have the meaning which it has under the klaw of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture(including the breeding and cultivation of fish) and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and right to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships boats and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph (1) shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs (1) and (3) shall also apply to the income from immovable property of an enterprise and to income from immmovable property used for the performance of independent personal services.
Article 7 BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. if the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph (3), where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting, State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3. In the determining of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of business of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or, elsewhere. However, no such deduction will be allowed in respect of participation to the expenses and lossese of the head office or other permanent establishments situated abroad and likewise, the amounts paid by the permanent establishment to the head office of the enterprise or any of its other permanent establishment, by way of royalties, interests, commissions or other similar payments.
4. No profts shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
5. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Article 8 SHIPPING AND AIR TRANSPORT
1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in internasional traffic shall be taxable only in that State.
2. For the purpose of this Article, profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall include inter alia profits derived from the use or rental of containers, if such profits are incidental to the pofits to which the provisions of paragraph (1) apply.
3. The provisions of paragraph (1) of this Article shall also to profits from the participation in a pool, a joint business or an international operating agency.
Article 9 ASSOCIATED ENTERPRISES
1. Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State.
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those
which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are by the first-mentioned State claimed to be profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make appropriate adjustment o the amount of the tax charged therein on those profits, where that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting State shall if necessary consul each other.
Article 10 DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting to a resident of the other Contracting State may be taxed in that other State.
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 recipient is the beneficial owner of the dividends the tax so charged shall not exceed:
a. 10 percent of the gross amount of the dividends if the beneficial owner is a company (excluding partnership) which holds directly at least 25 percent of the capital of the company paying the dividends;
b. 15 percent of the grooss amount of the dividends in all other cases.
3. The term dividends as used in this Article means income from shares, jouissance shares or jouissance rights, founders' shares or other rights,not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident, and income derived from an investment fund and investment trust.
4. Profits of company of a Contracting, State carriying on business in the other Contracting State through a permanent establishment situated therein may, after having been taxed under Article 7, be taxed on the the remaining amount in the Contracting State in which the permanent establishment is situated and in accordance with paragraph (2) of this Article.
5. The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of Which the company paying the dividends is a resident, through a permanent establishment situated therein, or in the case of a resident of Turkey, performs in INDONESIA independent personal services from a fixed base situated in INDONESIA and the holding in respect of which the dividends are paid is efectively 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.
Article 11 INTERST
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the other Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 percent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3. Notwithstanding the provisions of paragraph (2), interest arising in :
a) INDONESIA and paid to the Government of Turkey or to the Central Bank of Turkey (Turkiye Cumhuriyet Merkez Bankasi) or to the Turkish Eximbank (Turkiye ihracat Kredi Bankasi A.S.) shall be exempt from Indonesian tax, b) Turkey and paid to the Government of INDONESIA or to the Bank of INDONESIA (Central Bank) shall be exempt from Turkish tax.
4. The term interst as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying, a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including interest on deferred payment sales.
5. The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or in the case of a resident of Turkey, performs in INDONESIA independent personal services from a fixed base situated in INDONESIA and the debt-claim in respect of which the interest 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.
6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interst, whether he is a resident of a Contracting State or not, has in a Contracting State a pemanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Article 12 ROYALTIES
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in, Which they arise and according to the laws of that State, but if the beneficial owner of the royalties the tax so charged shall not exceed 10 percent of the gross amount of the
royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3. The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, or for the use of, or the right to use, industrial, commercial or scientific equipment.
4. The provisions of paragraphs (1) and (2) shall not apply if the beneficial owne of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or in the case of a resident of Turkey performs in INDONESIA independent personal services from a fixed base situated in INDONESIA and the right or property in respect of which the royalties are 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.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State.
Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the right or property giving rise to the royalties is effectively connected, and such royalties are borne by such permanent establishment or fixed base, thesn such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last- mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Article 13 CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State, may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise 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 independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3. Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
4. Gains from the alienation of any property other than that referred to in paragraphs
(1), (2) and (3), shall be taxable only in the Contracting State of which the
alienator is a resident. However, the capital gains mentioned in the foregoing sentence and derived from the other Contracting State, shall be taxable in the other Contracting State if the time period does not exceed one year between acquisition and alienation.
Article 14 INDEPENDENT PERSONAL SERVICES
1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless 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 State for a period or periods exceeding in the aggregate 183 days within any twelve month period. if he has such a fixed base or remains in that other State for the aforesaid period or period, the income may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.
2. The term professional services includes especially independent scientific, literary, artistic, educational or teaching, activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Article 15 DEPENDENT PERSONAL SERVICES
1. Subject to the provisions of Articles 16, 18, 19, and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2. Notwithstanding 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:
a. the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days within any twelve month period; and
b. the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
c. the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State.
Article 16 DIRECTORS' FEES Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Article 17 ARTISTS AND SPORTSMEN
1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theater, motion picture, radio or television artist, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
3. Income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempted from tax in that State, if the visit to is supported wholly that state is supported or mainly by public funds of the other Contracting State; a political subdivision or a local authority thereof.
Article 18 PENSIONS
1. Subject to the provisions of paragraph (2) of Article 19, any pensions or other similar remuneration paid to a resident of one of the Contracting States from a source in the other Contracting State in consideration of past employment or services in that other Contracting State and any annuity paid to such a resident from such a source may be taxed in that other State.
2. Pensions and life annuities paid, and other periodical or occasional payments made by a Contracting State, or one of its political subdivisions in respect of insuring personal accidents, may be taxed in that State.
3. The term annuity means a stated sum payable periodicall at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Article 19 GOVERNMENT SERVICE
1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who :
(i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
2. a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 15, 16 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in
connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Article 20 TEACHERS AND STUDENTS
1. Payments which a student or business apprentice who is a national Of Contracting State and who is present in the other Contracting State solely for the purpose of his education or training receives for the the purpose of his maintenance, education or training shall not be taxed in that other State, provided that such payments arise from sources outside that other State.
2. Likewise, remuneration received by a teacher or by an instructor who is a national of a Contracting State and who is present in the other Contracting State and the primary purpose of teaching or engaging in scientific research for a period or periods not exceeding two consecutive years shall be exempted from tax in that other State on his remuneration from personal services for teaching or research, provided that such payments arise from sources outside that other State.
3. Remuneration which a student or a trainee who is a national of a Contracting State derives from an employment which he exercises in the other Contracting State for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation shall not be taxed in that other State.
Article 21 OTHER INCOME Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in that other State.
Article 22 ELIMINATION OF DOBLE TAXATION
1. Double taxation for the residents of INDONESIA shall be eliminated as follows :
Where a resident of INDONESIA derives income from Turkey, the amount of tax on that income payable in Turkey in accordance with the provisions of this Agreement, may be credited against the tax levied in INDONESIA imposed on that resident. The amount of credit, however, shall not exceed the amount of the tax in INDONESIA on that income computed in accordance with its taxation laws and regulations.
2. Double taxation for the residents of Turkey shall be eliminated as follows:
a. Where a resident of Turkey derives income which, exclusive of income covered by paragraph (b), hereafter, in accordance with the provisions of this Agreement, may be taxed in INDONESIA, Turkey shall exempt such income from tax but may, in calculating tax on the remaining income of that person, apply the rate of tax which would have been applicable if the exempted income had not been so exempted.
b. Where a resident of Turkey derives income which, in accordance with the provisions of Articles 10, 11, 12 and paragraph (4) of Article 13 of this Agreement, may be taxed in INDONESIA, Turkey shall allow as a deduction from the
tax on the income of that person, an amount equal to the tax paid in INDONESIA.
Such deductions shall not, however, exceed that part of the tax, as computed before the deduction is given, which is appropriate to the income may be taxed in INDONESIA.
Article 23 NON - DISCRIMINATION
1. 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.
2. Subject to the provisions of paragrap (4) of Article 10, the taxation on a permanent establishmet 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 carriying on the same activities.
3. 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.
4. These provisions 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.
Article 24 MUTUAL AGREEMENT PROCEDURE
1. Where a resident of a Contracting State consideres 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 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 23, to that of the Contracting State of which he is a national.
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 Agreement.
3. The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.
4. 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. The competent authorities, through consultations, shall
develop approriate bilateral procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this Article.
Article 25 EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement, Any formation received by a Contracting State shall be treated as secret in the same manner as information abtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courst and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragrap (1) be construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
b) to supply information which is not obtaibnable under the laws or in the normal course of the administration of that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Article 26 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Article 27 ENTRY INTO FORCE
1. Each Contracting States shall notifiy to the other Contracting State the completion of the procedures required by its law for the bringing into force of this Agreemnt.
This Agreement shall enter into force on the date of the later of these notifications.
2. The provisions of this Agreement shall have effect:
a) with regard to taxes witheld at source, in respect of amounts paid or credited on or after the first day of January next following the date upon which this Agreement enters into force; and b) with regard to other taxes, in respect of taxable years beginning on or after the first day of January next following the date upon which this Agreement enters into force.
Article 30 TERMINATION
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of five years from the date of entry into force of the Agreement. In such event, the Agreement shall cease to have effect:
a) with regard to taxes withheldat source on amounts paid or credited on or after the first day of January next following the date upon which such notice is given; and b) with regard to other taxes, in respect of taxable years beginning on or after the first day of January next following the date upon which such notice is given.
IN WITNESS WHEREOF the undersigned duly authorized thereto have signed the present Agreement and have affixed their seals thereto.
DONE in duplicate at Jakarta this twenty fifth day of February 1997 in the Indonesian, Turkish and English languages all three texts being equally authentic. In case of divergence between the texts, the English text shall be the operative one.
FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF THE REPUBLIC OF INDONESIA THE REPUBLIC OF TURKEY ttd.
ttd PROTOCOL At the time of signing the Agreement for the Avoidance of Duble Taxation and the Prevention of Fiscal Evasion with respect to taxes on income, concluded this day between the Republic of INDONESIA and the Republic of Turkey, the undersigned have agreed upon the following provisions shall form an integral part of the Agreement.
1. With respect to Article 5;
It is understood that the use of facilities solely for the purpose of mere delivery of goods or merchandise and the maintenance of a stock of goods oer merchandise solely for the purpose of mere delivery shall not be treated as permanent establishment for the purposes of this Agreement. On the contrary, the regular delivery in such cases and in the cases of activities of a person other than acting as an agent of an independent status on behalf of an enterprise and who habitually maintains a stock of goods or merhandise in the other Contracting State, shall be deemed to be a permanent establishment for the purposes of this Agreement.
2. With respect to Article 10:
The provisions of paragraph (4) of this Article shall not affect the provisions contained in any production sharing contracts or any other similar contracts relating to oil and gas sector or other mining sector concluded by the Government of INDONESIA, its instrumentality, its relevant state oil and gas company or any other entity thereof with a person who is a resident of Turkey.
3. With respect to Article 16;
The term a member of the board of directors of company shall include managing directors (anggota pengurus) and supervisory directors (anggota dewan komisaris) of an INDONESIA company.
4. With respect to Article 24;
For the purposes of paragraph (3) of Article XXII (Consultation) of General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure
falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph (3) of Article 24 or, failing agreement under that procedure, pursuant to any other procedure agreed by both Contracting States.
IN WITNESS WHEREOF the undersigned duly authorized thereto, have signed the present Protocol and have affixed their seals thereto.
DONE in duplicate at Jakarta this twenty fifth day of February 1997 in the Indonesian, Turkish and English Languages, all three texts being equally authentic. In case of divergence between the texts, the English text shall be the operative one.
FOR THE GOVERNMENT OF FOR THE GOVERNMENT THE REPUBLIC OF INDONESIA THE REPUBLIC OF TURKEY ttd.
ttd.
ENDONEZYA CUMHURIYETI HUKUMENTIILE TURKIYE CUMHURIYETI HUKUMETI ARASINDA GELIR UZERINDEN ALINAN VERGILERDE GIFTE VERGILENDIRMEYI ONLEME VE VERGI KAÇAKÇILIGINA ENGEL OLMA ANLASMASI ENDONEZYA CUMHURIYETI HÜKÜMETI VE TÜRKIYE CUMHURIYETI HÜKÜMETI Gelir Üzerinden alinan vergilerde Çifte vergilendirmeyi Önlemek ve vergi kaçakçiligina engel olmak amaciyla, ASAGIDAKI ANLASMAYA VARMISLARDIR :
Madde 1 kisilere iliskin kapsam Bu Analasma Akit Devletlerden birinin veya her ikisinin mukimi olan kisilere Madde 2 KAVRANAN VERGILER
1. Bu Anlasma, ne sekilde alindigina bakilmaksizin, bir Akit Devlet veya onun politik alt bolumleri veya mahalli ida adina gelir Uzeriden alinan vergilere uygulanacaktir.
2. Menkul veya gayrimenkul varliklarin devrinden dogan kazanclara uygulanan vergiler ile Ucrelin veya maasin toplam tutan Uzerinden tesebbusler tarafindan odenen vergiler dahil olmak uzere, toplam gelir veya gelir unsurian uzerinden alinan tum vergiler, gelirden alinan vergiler olarak kabul edilecektir.
3. Anlasmanin uygulanacagi su anda pecerli olan vergiler ozellikle :
a) Turkiye' de :
i) gelir vergisi;
ii) kurumlar vergisi;
iii) gelir vergisi ve kurumlar vergisi uzerinden alinan fon payi;
(Bundan boyle Turk Vergisi olarak bahsedilecektir).
b) Endonezya'da 1984 UNDANG-UNDANG Pajak Penghasilan cercevesinde alinan gelir vergisi (1983'te degistirilen 7 Nolu vergi), (Bundan boyle Endonezya Vergisi olarak bahsedilecektir).
4. Bu Anlasma ayni zamanda, Anlasmanin imza tarihinden sonra mevcut vergilere ilave olarak veya onlarin yerine alinan ve mevcut vergilerle ayni nitelikte olan veya onlara onemli olcude benzeyen vergilere de uygulanancaktir. Akit Devlettlerin yetkili makamlari, ilgili vergi mevzuatlarinda yapilan onemli degisiklikleri birbirlerine Madde 3 GENEL TANIMLAR
1. Bu Anlasmann amaclan yonunden, metin aksini ongomedikce :
a) i) Turkiye terimi, Turkiye'nin sahip oldugu egemenik alanini, karasularini, ayni zamanda uluslararasi hukuka uygun olarak dogal kaynaklann arastirilmasi, isletilmesi, korunmasi ve idaresi amaciyla yargi yetkisi veya egemenik haklarina sahip oldugu deniz alanlarini eder;
ii) Endonezya terini, Endonezya Cumhuriyeti'nin sahip odugu egemenik alanini ve uluslararasasi hukuk uyarinca, Endonezya Cumhuriyeti'nin Uzerinde egemenlik haklarini veya yargi yetkisini kuiladigi bitisik alanlari kapsamina alir;
b) Bir Akit Devlet ve diger Akit Devlet terimleri, metnin geregine gore, Turkiye veya Endonezya anlamina gelir;
c) Vergi terimi, bu Anlasmanin 2 nci maddesinde kavranan herhangi bir vergi anlamina gelir;
d) Kisi terimi, bir gercek kisi, bir sirket ve kisilerin olusturdugu diger herhangi bir kurulus anlamina gelir.
e) Sirket terimi, herhangi bir kurum veya vergileme yonunden kurun olarak muamele goren herhangi bir kurulus anlamina gelir;
f) Kayitli merkez terimi, Turk Ticaret Kanununa gore tescil edilmis kanuni merkez veya Endonezya Kanunlarina gore, kurumlasilan yer anlamina gelir;
g) Vatandas terimi :
i) bir Akit Devletin valandasligina sahip herhangi bir gercek kisiyi;
ii) bir Akit Devlette Yururlukyte olan mevzuata gore statu kazanan herhangi bir hukmi sahsi, ortakligi veya dernegi ifade eder;
h) Bir Akit Devletin tesebbusu ve diger Akit Devletin tesebbusu terimleri sirasiyla, bir Akit Devletin bir mukimi tarafindan isletilen bir tesebbus ve diger Akit Devletin bir mukimi tarafindan isletilen bir tesennus anlamina gelir;
i) Yetkili makam teirmi :
i) Turkey'de, Maline Bakanini veya onun yetkili temsilcisini; ve ii) Endonezya'da Maliye Bakanini veya onun yetkili temsilcisini ifade eder;
j) Uluslararasi trafik terimi, bir Akit Devletin bir tesebbusu tarafindan yalnizca diger Akit Devletin sinirlari iciende gerceklestirilen gemi veya ucak isletmeciligi haric, gemi veya ucak isletmeciligi haric, gemi veya ucak isletilerek yapilan herhangi bir tasimaciligi ifade eder.
2. Bir Akit Devletin bu Anlasmayi uygulamasi bakimindan, Anlasmada tanimlanmamis herhangi bir terim, metin aksini ongormedikce, bu Anlasmaya konu teskil eden vergilerin yer aldigi Devletin mevzuatinda ongorulen anlami tasir.
Madde 4 MUKIM
1. Bu Anlasmanin amaclari bakimindan, bir Akit Devletin mukimi terimi, o Devletin mevzuati geregince ev, ikametgah, kayitli merkez, kanuni merkez, yonetim yeri veya benzer yapida diger herhangi bir kriter nedeniyle vergi mukellefi olan kisi anlamina gelir.
2. 1 inci fikra hukumleri dolayisiyla bir gercek kisi her iki Akit Devlette de mukim oldugunda, bu kisinin durumu asagidaki kurallara gore belirlenecektir:
a) Bu kisi, daimi olarak kalabilecegi bir meskenin bulundugu Devletin mukimi kabul edilecektir. Eger bu kininin her iki Devlette de daimi olarak kalabilecegi bir meskeni varsa, bu kisi, kisisel ve ekonomik iliskilererinin daha yakin oldugu Devletin bir mukinmi olarak kabul edilecektir (hayati menfaatlerin merkezi);
b) Eger kisinin hayati menfaatlerinin merkezinin yer aldigi Devlet saptanamzsa veya her iki Devlette de daimi olarak kalabilecegi bir meskeni yoksa, bu kisi kalmayi adet edindigi evin bulundugu Devletin bir mukimi olarak kabul edilecektir;
c) Eger kisinin her iki Devlette de kalmayi adet edindigi bir ev versa veya her iki Devlette de boyle bir ev sozkonusu degilse, bu kisi, vatandasi oldugu Devletin bir mukimi olarak kabul edilecektir;
d) Eger kisis her iki Devletin de vatandasiysa veya her iki Devletin de vatandasi degilse, Akit Devletlerin yetkili makamlari sorunu karsikli anlasmayla cozeceklerdir.
3. 1 inci fikra hukumleri dolayisiyla gercek kisi disindaki bir kisi her iki Akit Devletin de mukimi oldugunda, bu kisi kurumlastigi (kayitli oldugu) yerin bulundugu Devletin bir mukimi olarak kabul edilecektir.
Madde 5 ISYERI
1. Bu Anlasmanin amaclari bakimindan isyeri terimi, bir tesebbusun isinin tamamen veya kismen yurutuldugu ise iliskin sabit bir yer anlamina gelir.
2. Isyeri terimi ozellikle sunlari kapsamina alir:
a) Yonentim yeri;
b) Sube;
c) Buro;
d) Fabrika;
e) Atelye, ve f) Maden ocagi, petrol veya dogal gaz kuyusu, tas ocagi veya dogal kaynaklarin cikarildigi diger herhangi bir yer.
3. Isyeri terimi, ayni zamanda :
a) Akit Devletlerden birinde 6 ayi asan bir sure devam eden bir insaat santiyesi, yapim, kurma veya montaj projesi veya bunlaria ilgili gozerim faaliyetlerini, b) Bir tesebbus tarafindan, bu amacla ise alinan hizmetli veya diger personel kullanilarak ifa edilen ve herhangi bir 12 aylik donemde ulke icinde (ayni veya bagh proje icin) toplam 183 gun veya daha fazla suren danismanlik hizmetleri de dahil hizmetleri kapsamaktadir.
4. Bu maddenin daha onceki hukumleri ile bagh kalinmaksizin, isyeri teriminin asagidaki hususlan kapsamadigi kabul edilecektir :
a) Tesebbus olanaklarinin, yalnizca tesebbuse ait mallarin veya ticari esyanin
depolanmasi veya teshiri amaciyla kullanilmasi;
b) Tesebbuse ait mal veya ticari esya stoklarinin yalnizca depolama veya teshir amaciyla elde tutulmasi;
c) Tesebbuse ait mal veya ticari esya stoklarinin yalnizca bir baska tesebbuse islettirilmesi amaciyla elde tutulmasi;
d) ise iliskin sabit bir yerin yalnizca tesebbus icin mal veya ticari esya satin alma veya bilgi toplama amaciyla elde tutulmasi;
e) Ise iliskin sabit bir yerin tesebbus icin yalnizca hazirlayici veya yardimci karakter tasiyan diger herhangi bir isin yapilmasi amaciyla elde tutulmasi;
f) Ise iliskin sabit bir yerin, yalnizca a) ila e) bentlerinde bahsedilen faaliyetlerin bir veya birkacini bir arada icra etmek icin elde tutulmasi; ancak, bu faaliyetlerin bir arada icra edilmesi sonucunda kedini gosteren toplu faaliyetin hazirlayici veya yardiminci karakterde olamasi sarttir.
5. 1 inci ve 2 nci fikralarin hukumleriyle bagli kalinmaksizin, bir kisi -6 nci fikranin uygulanacagi bagimsiz nitelikteki bir acente disinda - bir Akit Devlette diger Akit Devletin bir tesebbusu adina hareket ederse, bu tesebbus ilk bahsedilen Devlette, bu kisinin tesebbus icin gerceklestirdigi her turlu faaliyet dolayisiyla bir isyerine sahip kabul edilecektir. Eger bu kisi :
a) O Devlette tesebbus adina mukavele akdetme yetkisine sahip olur ve bu yetkisini mutaden kullanirsa, sozkonusu faaliyetler 4 UncU fikrada belirtilenlerle sinirh olmadikca isyerinin varligi kabul edilecektir, ancak, anilan fikra hukmu cercevesinde ise iliskin sabit bir yerden yurutulen faaliyetler bu yeri bir isyeri haline getirmeyecektir; veya b) Boyle bir yetkisi olamamasina ragmen, tesebbus adina duzenli olarak sevk ettigi mallardan veya ticari esyadan ilk bahsedilen Devlette mutaden mal veya ticari esya stoku bulundurursa, isyerinin variligi kabul edilecektir.
6. Bir tesebbus, bir Akit Devlette islerini yalnizca bir simsar, bir genel komisyon acentesi veya bagimsiz statude diger herhangi bir acente vasitasiyla yuruttugu icin, bu Devlette bir isyerine sahip kabul olunmayacaktir, su kadar ki, bu kisilerin kendi islerine olagan sekilde devam etmeleri sarttir.
7. Bir Akit Devletin mukimi olan bir sirket, diger Akit Devletin mukimi olan veya bu diger Devlette ticari faaliyette bulunan bir sirketi kontrol eder ya da onun tarafinda kontrol edilirse (bir isyeri vasitasiyla veya diger bir sekilde) bu sirketlerden herhangi biri digeri icin bir isyeri olusturmayacaktir.
Madde 6 GAYRIMENKUL VARLIKLARDAN ELDE EDILEN GELIR
1. Bir Akit Devlet mukiminin diger Akit Devlette bulunan bgayrimenkul varliklardan elde ettigi gelir (tarim veya ormanciliktan elde edilen gelir dahil), bu diger Devlette vergilendirilebilir.
2. Gayrimenkuf varfik terimi, sözkonusu varligin bulundugu Akit Devletin mevzuatina gore tanimlanacaktir. Terim her halukarda, gayrimenkul varliga muteferri varliklari, tarim ve ormancilikta kullanilan araclari ve hayvanlari (balik Uretim ve yatistiriciligi dahil), Özel hukuk hukumlerinin uygulanacagi gayrimrnkul mulkiyetine iliskin haklari, gayrimenkul intifa haklarini ve maden ocaklarinin, kaynaklarin ve diger dogal kaynaklarin isletilmesi veya isletme hakki karsiliginda dogan sabit ya da degisken odemeler Uzerindeki haklari kapsayacak;
gemiler, vapurlar ve ucaklar gayrimenkul varlik olarak kabul edilmeyecektir.
3. 1 inci fikra hukumleri, gayrimenkul varligin digrudan kullanimindan, kiralanmasindan veya diger herhangi bir sekilde kullanimindan else edilen gelire uygulanacaktir.
4. 1 inci 3 Uncu fikralarin hukumleri ayni zamanda, bir tesebbusun gayrimenkul varliklardan elde ettigi gelir ile serbest meslek faaliyetlerinin icrasinda kullanilan gayrimenkul varlikrardan elde edilen gelire de uygulanacaktir.
Madde 7 TICARI KAZANÇLAR
1. Bir Akit Devlet tesebbusune ait kazanc, sozkonusu tesebbus diger Akit Devlette yer alan bir isyeri vasitasiyla ticari faaliyette bulunmadikca, yalnizca bu Devlette vergilendirilebilecektir. Eger tesebbus yukarida bahsedilen sekilde ticari faaliyette bulunursa, tesebbusun kazanclari bu diger Devlette, sadece isyerine alfedilebilen miktarla sinirli olmak uzeere vergilendirilebilir.
2. 3 Uncu fikra hukumleri sakli kaimak uzere, bir Akit Devlet tesebbusu diger Akit Devlette yer alan bir isyeri vasitasiyla ticari faaliyette bulunursa, bu takdirde bu isyerine, her iki Akit Devlette de ayni veya benzer kosullar altinda, ayni veya benzer faaliyetlerde bulunan, tamamen ayri ve bagimsiz bir tesebbus olsaydi ve isyerini olusturdugu tesebbusten tamamen bagimsiz nitelik kazansaydi, ne kazanc elde edecek ise ayni miktarda bir kazanc atfedilecektir.
3. Isyerinin kazanci belirlenirken, isyerinin bulundugu Devlette veya baska yerde yapilan, yonetim ve genel idare giderlerini de kapsamina alan, isyerinin amaclarina uygun dusen giderlerin indirilmesine musaade edilecektir. Bununla beraber isyerinin, ana merkezin veya yurt disinda bulunan diger isyelerinir zarar ve giderlerine katilmasina ve ayni sekilde isyeri tarafindan tesebbusun ana merkezine veya diger isyerlerine yapilan gayrimaddi hak bedeli, faiz, komisyon ve diger benzeri odemelerin gider olarak indirilmesine musaade edilmeyecektir.
4. Isyerine, bu isyeri tarafindan tesebbus adina yalnizca mal veya ticari esya satin alinmasi dolayisiyla herhangi bir kazanc atfedilmeyecektir.
5. Kazanc, bu Anlasmanin diger maddelerinde ayri olarak duzenlenen gelir unsurlarini da kapsamina aldiginda, o maddelerin hukumleri bu madde hukumlerinden etkilenmeyecektir.
Madde 8 GEMICILIK VE HAVA TASIMACILIGI
1. Bir Akit Devlet tesebbusunun uluslararasi trafikte gemi veya ucak isletmeciliginden elde ettigi kazanc, yalnizca bu Devlette vergilendirilecektir.
2. Bu maddenin amaclari bakimindan, bir Akit Devlet tesebbusunun uluslararasi trafikte gemi veya ucak isletmeciliginden elde ettigi kazanclar, 1 inci fikra hukumlerinin uygulanacagi kazanclarin yanisira arizi olarak elde edilmesi sartiyla, konteynerlerin kullanimindan veya bakimindan elde edilen kazanclari da kapsayacaktir.
3. Bu maddenin 1 inci fikra hukumleri ayni zamanda, bir ortakliga, bir bagli isletmeye veya uluslararasi isletilen bir acenteye istirak dolayisiyla elde edilen kazanclara da gulanacaktir.
Madde 9 BAGIMLI TESEBBUSLER
1. a) Bir Akit Devlet tesebbusu, dogrudan veya dolayli olarak diger Akit Devlet tesebbusunun yonetim, kontrol veya sermayesine katildiginda,, veya b) Ayni kisiler dogrudan veya dolayli olarak bir Akit Devlet tesebbusunun ve diger Akit Deviet tesebbusunun yonetim, kontrol veya sermayesine katildiginda.
ve her iki halde de, iki tesebbus arasindaki ticari veya mali iliskilerde olusan veya empoze edilen kosullar, bagimsiz tesebbusler arasinda olusmasi gereken kosullardan farklilastiginda, bu tesebbuslerden birisinde olmasi gereken, fakat bu kosullar dolayisiyla kendini gostermeyen kazanc, o tesebbusun kazancina eklenebilir ve buna gore vergilendirilebir.
2. Bir Akit Devletin kendi tesebbuslerinden birinin kazancina dahil ettigi ve vergiledigi kazanc, diger Akit Devlette vergilendirilen bu diger Devlet tesebbuslerinden birinin de kazancini icerebilir. Ayni zamanda, bu ilk bahsedilen Devletin kavradigi kazanc, bildirilen kazanc olmayip, bagimsiz tesebbusler arasinda olusacak iliskiler gozonunde tutularak, sonradan bu ilk bahsedilen Devletce yurutulen hesaplamalar sonucunda belirlenen kazanc olabilir. Boyle bir durum kedini gosterdiginde, eger diger Devlet bu duzeltmenin hukuki oldugu kanaatine varirsa, sozkonusu kazanc uzerinden alinan verginin miktarinda gerekli duzeltmeleri yapmak durumundadir. Bu duzeltme yapilirken, bu Anlasmanin diger hukumleri gozonunde tutulacak ve gerektiginde Akit Devletlerin yetkili makamlari birbirlerine danisacaklardir.
Madde 10 TEMETTÜLER
1. Bir Akit Devletin mukimi olan bir sirket tarafindan diger Akit devletin bir mukimine odenen temettuler, bu diger Devlette vergilendirilebilir.
2. Bununla beraber, sÖzkonusu temettuler, ayni zamanda temettuyu Ödeyen sirketin mukim oldugu Akit Devlette ve bu Devletin mevzuatina gÖre de vergilendirilebilir, ancak, temettuyu elde eden temettunun gercek lehdari ise, bu sekilde alinacak vergi asagidaki oranlari asmayacaktir :
a) Temettunun gercek lehdari, temettu Ödeyen sirketin sermayesinin dogrudan dogruya en az yuzde 25 ini elinde tutan bir sirket ise (ortakliklar haric) gayrisafi temettu tutarinin yuzde 10'u;
b) Tum diger durumlarda gayrisafi temettu tutarininyuzde 15'I.
3. Bu maddede kullanilan temettu terimi, hisse senetlerinde, intifa senetlerinden veya intifa haklarindan, kurucu hisse senetlerinden veya alacak niteliginde olmayip kazanca katilmayi saglayan diger haklardan elde edilen gelirier ile dagitimi yapan sirketin mukim oldugu Devletin mevzuatina gore, vergileme yÖnunden hisse senetlerinden elde edilen gelirle ayni muameleyi gÖren diger sirket haklarindan elde edilen gelirler ile yatirim fonu ve yatirim ortakligindan elde edilen gelirleri ifade eder.
4. Diger Akit Devlette yer alan bir isyeri vasitasiyla ticari faaliyette bulunan bir Akit Devlet sirketinin kazanci, 7 nci maddeye gore vergilendirildikten sonra, kalan kisim isyerinin bulundugu Akit Devlette ve bu maddenin 2 fikrasma uygun olarak vergilendirilebilir.
5. Bir Akit Devlet mukimi olan temettunun gercek lehdari, temettuyu Ödeyen sirketin mukim oldugu diger Akit Devlette yer alan bir isyeri vasitasiyla ticari faaliyette bulunursa veya bir Turkiye mukimi Endonezya'da yer alan bir sabit yer vasitasiyla serbest meslek faaliyetinde bulunursa ve sÖzkonusu temettu elde edis olayi ile bu isyeri veya sabit yer arasinda Önemli bir bag bulunmaktaysa, 1 inci ve 2 nci fikra
hukumleri uygulanmayacaktir. Bu durumda olayina gÖre, 7 nci veya 14 uncu madde hukumleri uygulanacaktir.
Madde 11 FAIZ
1. Bir Akit Devlette dogan ve diger Akit Devletin bir mukimine odenen faiz, bu diger Devlette vergilendirilebilir.
2. Bununla beraber bu faiz, elde edildigi Akit Devlette ve o Devletin mevzuatina gÖre de vergilendirilebilir, ancak faizi elde elden faizin gercek lehdari ise, bu sekilde alinacak vergi, faizin gayrisafi tutarinin yuzde 10'unu asmayacaktir.
Akit Devletlerin yetkili makamlari, bu sinirlamanin uygulanma bicimini karsilikli anlasma yoluyla belirleyeceklerdir.
3. 2 nci fikra hukumlerine bakilmaksizin :
a) Endonezya'da dogan ve Turkiye Hukumetine veya Turkiye Merkez Bankasina (Turkiye Cumhuriyet Merkez Bankasi) veya Turk Eximbank'a (Turkiye ihracat kredi Bankasi A.S) Ödenen faizler Endonezya vergisinden mual tutulacaktir.
b) Turkiye'de dogan ve Endonezya Hukumeline veya Endonezya Bankasina (Merkez Bankasi) Ödenen faizier Turk vergisinden muaf tutulacaktir.
4. Bu maddede kullanilan faiz terimi, ipotek garantisine bagli olsun olmasin veya borclunun kazancina katilma hakkini tanisin tanimasin, her nevi alacaktan dogan gelirleri ve Özellikle vadeli Ödeme satislari dolayisiyla alinan faizler dahil olmak Uzere, devlet tahvillerinden, tahvillerden veya bonolardan elde edilen gelirleri ifade eder.
5. Bir Akit Devlet mukimi olan faizin gercek lehdari, faizin elde edilf\digi diger Akit Devlette yer alan bir isyeri vasitasiyla ticari faaliyette bulunursa veya bir Turkiye mukimi Endonezya'da yer alan sabit bir yer vasitasiyla serbest meslek faaliyetinde bulunursa ve sÖzkonusu faizin Ödendigi alacak ile bu isyeri veya sabit yer arasinda Önemli bir bag bulunmaktaysa, 1 inci ve 2 nci fikra hukumleri uygulanmayacaktir. Bu durumda olayma gÖre, 7 nci veya 14 uncu madde hukumleri uygulanacaktir.
6. Bir Devletin kendisi, politik alt bÖlumu, mahalli idaresi veya mukimi tarafindan Ödenen faizin, o Akit Devlette elde edildigi kabul olunacaktir. Bununla beraber, faiz odeyen kisi, bir Akit Devletin mukimi olsun veya olmasin, bir Akit Devlette faiz odemeye neden olan borc-alacak iliskisiyle baglantih bir isyerine veya sabit yere sahip oldugunda ve faiz bu isyeri veya sabit yerden kaynaklandiginda, sozkonusu faizin isyerinin veya sabit yerin bulundugu Devlette elde edildigi kabul olunacaktir.
7. Alacak karsiliginda odenen faizin miktari, odeyici ile gercek lehdar arasinda veya her ikisi ile bir baska kisi arasinda var olan ozel iliski nedeniyle, boyle bir iliskinin olmadigi durumlarda odeyici ve lehdar arasinda kararlastirilacak miktari astiginda, bu madde hukumleri yalnizca en son bahsedilen miktara uygulanacaktir. Bu durumda odemelerin ilave kismi, bu Anlasmanin diger hukumleri de dikkate alinarak, her bir Akit Devletin mevzuatina gore vergilendirilecektir.
Madde 12 GAYRIMADDI HAK BEDELLERI
1. Bir Akit Devlette dogan ve diger Akit Devletin bir mukimine odenen gayrimaddi hak bedelleri, bu diger Devlette vergilendirilebilir.
2. Bununla beraber, sozkonusu gayrimaddi hak bedelleri, elde edildikleri Akit Devlette ve o Devletin mevzuatina gÖre de vergilendirilebilir, ancak gayrimaddi hak bedeli elde eden gayrimaddi hak bedelinin gercek lehdari ise, bu sekilde alinacak vergi gayrimaddi hak bedelinin gayrisafi tutarinin yuzde 10'unu asmayacaktir. Akit Devletlerin yetkili makamlari, bu sinirlamanin uygulanma bicimini karsilikli anlasma yoluyla belirleyeceklerdir.
3. Bu maddede kullanilan gayrimaddi hak bedelleri terimi, sinema filmleri ile radyo ve evizyon yayinlarinda kullanilan kayitlar dahil olmak uzere, edebi, sanatsal veya bilimsel her nevi telif hakkinin, her nevi patentin, alameti farikanin, desen veya modelin, planin, gizli formul veya uretim yonteminin kullanimi veya kullanim hakki veya sinai, ticari veya bilimsel techizat ile sinai, ticari veya bilimsel tecrubeye dayali bilgi birikiminin kullanimi veya kullanma hakki karsiliginda yapilan her turlu odemeleri kapsar.
4. Bir Akit Devlet mukimi olan gayrimaddi hak bedelinin gercek lehdari, sozkonusu bedelin elde edildigi diger Akit Devlette yer alan bir isyeri vasitasiyla ticari faaliyette bulunursa veya bir Turkiye mukimi, Endonezya'da yer alan sabit bir yer vasitasiyla serbest meslek faaliyetinde bulunursa ve sÖzkonusu bedelin Ödendigi hak veya varlik ile bu isyeri veya sabit yer arasinda Önemli bir bag bulunmaktaysa, 1 inci ve 2 nci fikra hukumleri uygulanmayacaktir. Bu durumda olayma gÖre, 7 nci veya 14 uncu madde hukumleri uygulanacaktir.
5. Bir Devletin kendisi, politik alt bÖlumu, mahalli idaresi veya mukimi tarafindan Ödenen gayrimaddi hak bedelinin, o Akit Devlette elde edildigi kabul olunacaktir.
Bununla beraber, gayrimaddi hak bedelini odeyen kisi, bir Akit Devlette gayrimaddi hak bedelini odemeye neden olan hak veya varlik ile beglantili bir isyerine ve sabit yere sahip oldugunda ve gayrimaddi hak bedeli bu isyeri veya sabit yerden kaymaklandiginda, sozkonusu gasyrimaddi hak bedeli bu isyeri veya sabit yerin bulundugu Akit Devlette elde edildigi kabul olunacaktir.
6. Kullanim, hak veya bilgi karsiliginda odenen gayrimaddi hak bedelinin miktari, odeyici ile gercek lehdar arasinda veya her ikisi ile bir baska kisi arasinda var olan ozel iliski nedeniyle, boyle bir iliskinin olmadigi durumlarda odeyici ve gercek lehdar arasinda kararlastirilacak miktari astiginda, bu madde hukumleri yalnizca en son bahsedilen miktara uygulanacaktir, Bu durumda odemelerin ilave kismi, bu Anlasmanin diger hukumleri de dikkate alinarak, her bir Akit Devletin mevzuati uyarinca vergilendirilecektir.
Madde 13 SERMAYE DEGER ARTIS KAZANCLARI
1. Bir Akit Devlet mukimince, diger Akit Devlette yer alan ve 6 nci maddede belirtilen gayrimenkul varliklarin elden cikarilmasindan saglanan kazanclar, bu diger Devlette vergilendirilebilir.
2. Bir Akit Devlet tesebbusunun diger Akit Devlette sahip oldugu bir isyerinin ticari varligina dahil menkul varliklarin veya bir Akit Devlet mukimin diger Akit Devlette serbest meslek faaliyeti icra etmek uzere kullandigi bir sabit yere ait menkul varliklarin elden cikarilmasindan dogan kazanclar, bu isyerinin (yalniz veya tum tesebbusle birlikte) veya sabit yerin elden cikarilmasindan dogan kazanc da dahil olmak uzere bu diger Devlette vergilendirilebilir.
3. Bir Akit Devlet mukimince, uluslararasi trafikte isletilen gemi veya ucaklarin veya sozkonusu gemi veya ucaklarin isletilmesiyle ilgili menkul varliklarin elden cikarilmasindan saglanan kazanclar yalnizca bu Devlette vergilendirilebilecektir.
4. 1, 2 ve 3 uncu fikralarda belirtilenlerin disinda kalan varliklarin elden
cikarilmasindan dogan kazarnclar, yalnizca elden cikaranin mukim oldugu Akit Devlette vergilendirilebilecektir. Bununla birlikte, bir onceki cumlede bahsedilen ve diger Akit Devletten elde edilen sermaye deger artis kazanclari, iktisap ve elden cikarma arasindaki sure bir yili asmadigi takdirde diger Akit Devlette vergilendirilebilecektir.
Madde 14 SERBEST MESLEK FAALIYETLERI
1. Bir Akit Dvlet mukiminin, serbest meslek faaliyetleri veya bagimsiz nitelikleki diger faaliyetler dolayisiyla elde ettigi gelir, bu kisi diger Akit Devlette faaliyetlerini icra etmek icin surekli kullanabilecegi sabit bir yere sahip olmadikca veya herhangi bir 12 aylik donemde toplam 183 gun veya daha fazla surelerde diger Devlette bulunmadikca, yalnizca bu Devlette vergilendirilecektir. Eger kisi boyle bir sabit yere sahip ise veya yukarida belirtilen sure veya surelerde bu diger Devlette bulunursa, gelir yalnizca bu sabit yere atfedilen veya bu diger Devlette yukarida belirtilen sure veya surelerde elde edilenlerle sinirli olmak uzere bu diger Devlette vergilendirilebilir.
2. Serbest meslek faaliyetleri terimi, ozellikle bagimsiz olarak yurutulen bilimsel, edebi, sanatsal, egitici veya ogretici faaliyetleri, bunun yanisira doktorlarin, avukatlarin, muhendislerin, mimarlarin, discilerin ve muhasebecilerin bagimsiz faaliyettlerini kapsamina alir.
Madde 15 BAGIMLI FAALIYETLER
1. 16, 18, 19 ve 20 nci maddelerin hukumleri sakli kalmak uzere, bir Akit Devlet mukiminin bir hizmet dolayisiyla elde ettigi Ucret, maas ve diger benzeri odemeler, bu hizmet diger Akit Devlette ifa edilmedikce, yalnizca bu Devlette vergilendirilecektir. Hizmet diger Devlette ifa edilirse, buradan elde edilen sozkonusu gelir bu diger Devlette vergilendirilebilir.
2. 1 inci fikra hukumlerine bakilmaksizin, bir Akit Devlet mukiminin diger Akit Devlette ifa ettigi bir hizmet dolayisiyla elde ettigi gelir, eger :
a) Gelir elde eden kisi, diger Devlette herhangi bir 12 aylik donemde bir yada bir kac seferde toplam 183 gunu asmamak uzere kalirsa; ve b) Odeme. diger Devletin mukimi olmayan bir isveren tarafindan veya boyle bir isveren adina yaplirsa; ve c) Odeme, isverenin diger Devlette sahip oldugu bir isyeri veya sabit yerden yapilmazsa.
yalnizca ilk bahsedilen Devlette vergilendirilecektir.
3. Bu maddenin bundan onceki hukumlerine bakilmaksizin, bir Akit Devlet tesebbusunun uluslararasi trafikte bir gemi veya ucakta ifa edilen bir hizmet dolayisiyla elde edilen gelir, yalnizca bu Devlette vergilendirilecektir.
Madde 16 MUDURLERE YAPILAN ODEMELER Bir Akit Devlet mukiminin, diger Akit Devletin mukimi olan bir sirketin yonetim kurulu uyesi olmasi dolayisiyla elde ettigi ucret ve diger benzeri odemeler, bu diger Devlette vergilendirilebilir.
Madde 17 SANATCI VE SPORCULAR
1. 14 uncu ve 15 inci maddelerin hukumlerine bakilmaksizin, bir Akit Devlet mukimi olan tiyatro, sinema, radyo veya televizyon sanatcisinin, bir muzisyen veya bir sporcunun diger Akit Devlette icra ettigi bu nitelikteki sahsi faaliyetleri dolayisiyla elde ettigi gelir, bu diger Devlette vergilendirilebilir.
2. Bir sanatcinin ya da sporcunun icra ettigi bu nitelikteki faaliyelerden dogan gelir, sanatcinin veya sporcunun kendisine degil de bir baskasina yonelirse, bu gelir 7, 14 ve 15 inci maddelerin hukumleriyle bagir kalinmaksizin, sanatci ya da sporcunun faaliyetlerinin icra edildigi Akit Devlette vergilendirilebilir.
3. Bir sanatci veya sporcunun bir Akit Devlette icra ettigi faaliyetlerden elde ettigi gelir, bu Devlete yapilan ziyaretin tamaminin veya onemli bir bolumunun diger Akit devletin, politik alt olumunun veya mahalli idaresinin kamusal fonlarindan desteklenmasi halinde, bu Devlette vergiden muaf tutulacaktir.
Madde 18 EMEKLI MAASLARI
1. 19 uncu maddenin 2 nci fikrasi hukumleri sakli kalmak uzere, Akit Devletlerden birinin bir mukimine diger Akit Devlette icra ettigi gecmis calismalarinin veya hizmetlerinin karsiliginda bu diger Akit Devletteki bir kaynaktan odenen emekli maaslari ve benzeri diger odemeler ile bu kisiye sozkonusu kaynaktan yapilan herhangi bir duzenli odeme bu diger Devlette vergilendirilebilir.
2. Ugranilan sahsi zararlari tazmin etmek uzere, bir Akit Devlet veya politik alt bolumu tarafindan odenen emekli maaslari ve saglanan omur boyu gelirler ile yapilan diger devamili veya arizi odemeler, bu Devlette vergilendirilebilir.
3. Duzenli odeme terimi, para veya parayla olculebilir bir menfaat karsiliginda tam ve yeterli odemede bulunma taahhudune bagli olarak, omur boyu veya belirli ya da belirlenebilir bir sure, belirli zamanlarda duzenli olarak odenecek toplam meblagi ifade eder.
Madde 19 KAMU HIZMETI
1. a) Bir Akit Devlete, politik alt bolumune veya mahalli idaresine bir gercek kisi tarafindan verilen hizmetler karsiliginda bu Devlet, alt bolum veya idare tarafindan yapilan, emekli maasi disinda kalan odemeler yalnizca bu Devlette vergilendirilecektir.
b) Bununla birlikte, bu hizmet diger Devlette sunuldugunda ve gercek kisi bu Devletin bir mukimi oldugunda, sozkonusu odemeler yalnizca bu diger Akit Devlette vergilendirilecektir. Ancak bu kisinin:
i) Bu Devletin bir vatandasi olmasi; veya ii) Yalnizca bu hizmeti ifa etmek icin bu Devletin bir mukimi durumuna gecmemis olmasi.
Zorunludur.
2. a) Bir Akit Devlette, politik alt bolumune veya mahalli idaresine bir gercek kisi tarafindan verilen hizmetler karsiliginda bu Devlet, alt bolum veya idare tarafindan veya bunlarca olusturulan fonlardan odenen emekli maaslari, yalnizca bu Devlette vergilendirilecektir.
b) Bununla birlikte, sozkonusu gercek kisinin bu Devletin bir mukimi ve
vatandasi olmasi halinde, sozkonusu emekli maasi yalnizca bu diger Devlette vergilendirilecektir.
3. Bir Akit Devlet, politik alt bolum veya mahalli idare tarafindan yurutulen ticari faaliyetlerle baglatih hizmetler karsiliginda saglanan maas, uncret ve diger benzeri odemeler ile emekli maaslarina 15, 16 ve 18 inci maddelerin hukumleri uygulanacaktir.
Madde 20 OGRETMENLER VE OGRENCILER
1. Bir Akit Devletin vatandasi olan ve diger Akit Devlette yainizca ogrenim veya mesleki egitim amaciyla bulunan bir ogrenciye veya stajjere, gecim, ogrenim veya mesleki egitimlerini saglayabilmeleri icin bu diger Devletin disindaki kaymaklardan yapilan odemeler, bu diger Devlette vergilendirilmeyecektir.
2. Ayni sekilde, bir Akit Devletin vatandasi olan ve diger Akit Devlette kesintisiz iki yili asmayan bir sure veya sureler icin, ogretim veya bilimsel arastirma yapmak amaciyla bulunan bir ogretmen veya ogretim uyesinin, ogretim veya arastirma karsiligindaki kisisel hizmetleri dolayisiyla bu diger Devletin disindaki kaynaklardan elde ettigi gelirler, bu diger Devlette vergiden istisna edilecektir.
3. Bir Akit Devletin vatandasi olup, diger Akit Devlette ogrenimi veya meslegi ile ilgili uygulama aliskanliklari kazanmak uzere bir takwin yili icinde 183 gunu asmayacak sure veya surelerde hizmet ifa eden bir ogrenci veya stajyerin elde eltigi ucretler, bu diger Devlette vergilendirilmeyecektir.
Madde 21 DIGER GELIRLER Bir Akit Devlet mukiminin, bu Anlasmanin daha onceki maddelerinde acikca belirtilmeyen gelir unsurlan, yalnizca bu Devlette vergilendirilecektir. Ancak sozkonusu gelir diger Akit Devletin kaynaklarindan elde edilirse, bu gelir, ayni zamanda bu diger Devlette de vergilendirilebilir.
Madde 22 CIFTE VERGILENDIRMENIN ONLENMESI
1. Turkiye mukimleri icin cifte vergilendirme asagidaki sekilde onlenecektir :
a) Bir Turkiye mukimi, (b) bendinde kavranan gelirler haric olmak uzere, bu Anlasma hukumlerine gore, Endonezya'da vergilendirilebilir bir gelir elde ettiginde, Turkiye, bu geliri vergiden muaf tutacak; ancak, bu kisinin geriye kalan gelirine iliskin vergiyi hesaplarken, muaf tutulan geliri vergiden muaf degilmis gibi dikkate alarak bir vergi orani uygulayabilecektir.
b) Bir Turkiye mukimi, bu Anlasmanin 10, 11 ve 12 nci maddeleri ile 13 uncu maddesinin 4 uncu fikrasina gore Endonezya'da vergilendirilebilir bir gelir elde ettiginde, Turkiye, bu kisinin gelirine isabet eden vergiden, Endonezya'da odenen verginin mahsubuna musaade edecektir.
Bununla birlikte sozkonusu mahsup, Endonezya'da vergilendirilebilir gelir icin, mahsuptan once hesaplanan vergi miktarini asmayacaktir.
2. Endonezya mukimleri icin cifle vergilendirme asagidaki sekilde onlenecektir:
Bir Endonezya mukiminin, bu Anlasma hukumlerine gore, Turkiye de elde ettigi gelirleri dolayisiyla Turkiye'de gelir uzerinden odedigi vergi tutari, bu mukimin Endonezya'da odeyecegi vergiden mahsup edilecektir. Bununla birlikte mahsup miktari, sozkonusu gelir icin Endonezya vergi kanunlarina ve duzenlemelerine
gore hesaplanan vergi miktarini asmayacaktir.
Madde 23 AYRIM YAPILMAMASI
1. Bir Akit Devletin vatandaslari, diger Akit Devletin vatandaslarinin ayni kosullarda karsi karsiya kaldiklari veya kalabilecekleri vergilemeden ve buna bagli mukellefiyetlerden, ozellikle mukimlik acisindan, degisik veya daha agir bir vergilemeye ve buna bagli mukellefiyetlere tabi tutulmayacaklardir.
2. 10 uncu maddenin 4 uncu fikrasi hukumleri sakli kalmak uzere, bir Akit Devlet tesebbusunun diger Akit Devlette sahip oldugu bir isyeri, diger Devlette bu diger Devletin ayni faaliyetleri yuruten tesebbuslerine gore daha az lehe bir vergileme ile karsi karsiya kalmayacaktir.
3. Bir Akit Devletin, diger Akit Devletin bir veya bir kac mukimi tarafindan dogrudan dogruya veya dolayh olarak, kismen veya tamamen sermayesine sahip olunan veya kontrol edilen tesebbusleri, ilk bahsedilen Devlette, bu Devletin benzeri tesebbuslerinin tabi olduklari veya olabilecekleri vergilemeden ve buna bagli mukellefiyetlerden degisik veya daha agir bir vergilemeye ve buna bagli mukellefiyetlere tabi tutulmayacaklardir.
4. Bu hukumler, bir Akit Devletin kendi mukimlerine sahsi veya ailevi durumlari dolayisiyla uyguladigi sahsi indirimleri, vergi ve matrah indirimlerini diger Akit Devlet mukimlerine de uygulama zorunda oldugu yonunde anlasilmayacaktir.
Madde 24 KARSILIKLI ANLASMA USULU
1. Bir Akit Devlet mukimi, Akit Devletlerden birinin veya her ikisinin islemlerinin kendisi icin bu Anlasmanin hukumlerine uygun dusmeyen bir vergileme yarattigi veya yaratacagi kanaatine vardiginda, bu Devletlerin ic mevzuatlarinda ongorulen muracaat usulleriyle bagli kalmaksizin, durumu mukimi oldugu Akit Devletin yetkili makamina veya durumu 23 uncu maddenin 1 inci fikrasina uygun duserse, vatandasi oldugu Akit Devletin yetkili makamina arzedebilir.
2. Sozkonusu yetkili makam, itirazi hakli bulmakla beraber kendisi tatminkar bir cozume ulasamadigi takdirde, bu Anlasmaya ters dusen bir vergilemeyi onlemek amaciyla, diger Akit Devletin makamiyla karsilikh anlasmaya gayret sarfedecektir.
3. Akit Devletlerin yetkili makamlari, bu Anlasmanin yorumundan veya uygulanmasindan kaynaklanan her turlu guclugu veya tereddutu karsihkli anlasmayla cozmek icin gayret gostereceklerdir. Yetkili makamalar ayni zamanda, Anlasmada ele alinmayan durumlardan kaynaklanan cifle vergilendirmenin ortadan kaldirilmasi icin de birbirlerine danisabilirler.
4. Akit Devletlerin yetkili makamlari, bundan onceki fikralarda belirtilen hususlarda anlasmaya varabilmek icin birbirleriyle dogrudan dogruya haberlesebilirle. Yetkili makamlar, bu maddede belirtilen karsilikli anlasma prosedurunun uygulanmasi icin ikili prosedurleri, sartlari, metot ve teknikleri istisareler yoluyla gelistireceklerdir.
Madde 25 BILGI DEGISIMI
1. Akit Devletlerin yetkili makamlari, bu Anlasma hukumlerinin yururulmesi icin
gerekli olan bilgileri veya Anlasma ile uyumsuzluk gostermedigi surece, Anlasma kapsamina giren vergiler ile ilgili Akit Devletlerin ic mevzuat hukumlerinin yurutulmesi icin gerekli olan bilgileri degisime tabi tutacaklardir. Bir Akit Devlet tarafindan alinan her turlu bilgi, o Devletin kendi ic mevzuati cercevesinde elde ettigi bilgiler gibi gizli tutulacak ve yalnizca bu Anlasmada belirtilen vergilerin tahakkuk veya tahsilleri veya cebri icra ya da cezasiyla ve bu hususlardaki sikayet ve itirazlara bakmakla gorevli kisi veya makamlara (adli makamlar ve idari kuruluslar dahil) verilebilecektir. Bu kisi veya makamlar sozkonusu bilgileri yalnizca bu amaclar dogrultusunda kullanacaklardir. Bu kisi veya makamlar sozkonusu bilgileri mahkeme durusmalarinda veya adil kararlar alinirken aciklayabilirter.
2. 1 inci fikra hukumleri, hicbir surette bir Akit Devleti :
a) Kendisinin veya diger Akit Devletin mevzuatina veya idari uygulamalarina uymayacak idari onlemler alma;
b) Kendisinin veya diger Akit Devletin mevzuati veya normal idari islemleri cercevesinde elde edilemeyen bilgileri sunma;
c) Herhangi bir ticari, sinai, mesleki sirri veya ticari islemi aleni hale getiren bilgileri veya aleniyeti kamu duzenine aykiri dusen bilgileri verme Yukumlulugu altina sokacak sekilde yorumlanmayacaktir.
Madde 26 DIPLOMAT HUVIYETINDEKI MEMURLAR VE KONSOLOSLUK MEMURLARI Bu Anlasma hukumleri, diplomat huviyetindeki memurlarin ve konsolosluk memurlarinin uluslararasi hukukun genel kurallari ve ozel anlasma hukumleri uyarinca yararlandiklan mali ayricahklari etkilemeyecektir.
Madde 27 YURURLUGE GIRME
1. Her bir Akit Devlet, bu Anlasmanin yururluge girmesi icin kendi ic mevzuatinda ongorulen islemlerin tamamlandigini digerine bildirecektir. Bu Anlasma, bu bildirimlerden sonuncusunun alindigi tarihte yururluge girecektir.
2. Bu Anlasma hukumleri :
a) Kaynakta tevkif edilen vergiler yonunden, bu Anlasmanin yururluge girdigi tarihi izleyen Ocak ayinin birinci gunu veya daha sonra odenen veya mahsup edilen miktarlar icin; ve b) Diger vergiler yonunden, bu Anlasmanin yururluge girdigi tarihi izleyen Ocak ayinin birinci gunu veya daha sonra baslayan vergilendirme yillari icin hukum ifade edecektir.
Madde 28 YURURLUKTEN KALKMA Bu Anlasma, bir Akit Devlet tarafindan feshedilinceye kadar yururlukte kalacaktir. Herbir Akit Devlet, Anlasmanin Yururluge girdigi tarihten sonraki bes yillik bir surenin bitiminden sonra baslayan herhangi bir takvim yilinin sona ermesinden en az alti ay once diplomatik yollardan yazili fesih ihbarnamesi vermek suretiyle Anlasmayi feshedebilir.
Bu durumda Anlasma :
a) Kaynakta tevkif edilen vergiler yonunden, fesih ihbarnamesinin verildigi tarihi izieyen Ocak ayinin birinci gunu veya daha sonra odenen veya mahsup edilen
miktarlar icin; ve b) Diger vergiler yonunden, fesih ihbarnamesinin verildigi tarihi izleyen Ocak ayinin birinci gunu veya daha sonra baslayan vergilendirme yillari icin hukum ifade etmeyecektir BU HUSUSLARI TEYIDEN, asagida imzalari bulunan tam yetkili temsiciler, bu Anlasmayi imzaladilar ve muhurlerini vazettiler.
Endonezya, Turk ve Ingiliz dillerindeki nushalarda, her uc metin de ayni derecede gecerli olmak uzere, Cakarta tarihinde, 25 SUBAT 1997 da duzenlenmistir.
Metinler arasinda farklilik olmasi halinde, Ingilizce metin gecerli olacaktir.
ENDONEZYA CUMHURIYETI TURKIYE CUMHURIYETI HUKUMETI ADINA HUKUMETI ADINA ttd ttd PROTOKOL Turkiye Cumhuriyeti ile Endonezya Cumhuriyeti arasinda bogun sonuclandirilan Gelir Uzerinden Alinan Vergilerde Cifte Vergilendirmeyi Onleme ve Vergi Kacakciligina Engel Olma Anlasmasinin imzalanmasi sirasinda, imzalayan taraflar, asagidaki hukumlerin Anlasmanin ayrilmaz bir parcasini olusturdugu hususunda anlasmislardir.
1. 5 inci Maddeye iliskin olarak :
Tesebbus olanaklarinin yalnizca mal veya ticari esyanin teslimi amaciyla kullanilmasi ve mal veya ticari esya stoklarinin yalnizca teslim amaciyla elde tutulmasinin, bu Anlasmanin amaclari yonunden bir isyeri olarak kabul edilmeyecegi anlasilmaktadir.
Bunun aksine, bu sekildeki duzenli teslim durumu ile tesebbus adina hereket eden bagimsiz statudeki acente disinda, bir kisinin diger Akit Devlette duzenli olarak mal veya ticari esya stoku bulundurmasi durumunda, bu Anlasmanin amaclari bakimindan isyerinin varligi kabul edilecektir.
2. 10 uncu Maddeye iliskin olarak :
Bu maddenin 4 uncu fikra hukumleri, Turkiye'de mukim olan bir kisi ile endonezya Hukumeti, onun birimleri, ilgili devlet petrol veya gaz sirketi veya bunlarin herhangi bir tuzel kurumu arasinda yapilan uretim paylasim sozlesmesinde veya petrol ve gaz sektoru veya diger madencilik sektorleriyle ilgili benzeri sozlesmelerde ihtiva edilen hukumleri etkilemeyecektir.
3. 16 nci Maddeye iliskin olarak :
Sirketin yonetim kurulu uyesi terimi, bir Endonezya sirketinin genel mudurleri (anggota pengurus) ile denetci mudurlerini (anggota dewan komisaris) de kapsayacaktir.
4. 24 uncu Maddeye iliskin olarak :
Hizmet Ticareti Genel Anlasmasinin 22 nci maddesinin 3 uncu fikrasinin (Danisma) amaclari yonunden, Akit Devletler, bu fikra ile bagli kalmaksizin, bir tedbirin bu Anlasma kapsaminda yer alip almadigi konusundaki her turlu ihtilafi, her iki Akit Devletin de rizasi olmasi kosuluyla, bu fikrada belirlendigi sekilde Hizmet Ticareti Konseyine goturebilir. Bu fikranin yorumu ile ilgili her turlu tereddut 24 Uncu maddenin 3 Uncu fikrasi cercevesinde cozumlenecek veya bu yonteme gore uzlasma saglanamamasi halinde, ihtilaf her iki Akit Devletin de kabul eltigi diger herhangi bir yonteme gore cozumlenecektir.
BU HUSUSLARI TEYIDEN, asagida imzalari bulunan tam yetkili temsilciler, bu Protokolu imzaladilar ve muhurlerini vazettiler.
Endonezya, Turk ve Ingiliz dillerindeki nushalarda, her uc metin de ayni derecede
gecerli olmak uzere, Cakarta tarihinde, 25 SUBAT 1997 da duzenlenmistir.
Metinler arasinda farklilik olmasi halinde, Ingilizce metin gecerli olacaktir.
ENDONEZYA CUMHURIYETI TURKIYE CUMHURIYETI HUKUMETI ADINA HUKUMETI ADINA ttd ttd