Peraturan Presiden Nomor 63 Tahun 2024 tentang PERUBAHAN ...

Pasal II

Peraturan PRESIDEN ini diundangkan. mulai berlaku pada tanggal Agar Agar setiap orang mengetahuinya, memerintahkan pengundangan Peraturan PRESIDEN ini dengan penempatannya dalam Lembaran Negara Republik INDONESIA. Ditetapkan di Jakarta pada tanggal 13 Juni 2024 PRESIDEN REPUBLIK INDONESIA, ttd. JOKO WIDODO Diundangkan di Jakarta pada tanggal 13 Juni 2024 MENTERI SEKRETARIS NEGARA REPUBLTK INDONESIA, PRATIKNO LEMBARAN NEGARA REPUBLIK INDONESIA TAHUN 2024 NOMOR 92 Salinan sesuai dengan aslinya KEMENTERIAN SEKRETARIAT NEGARA Perundang-undangan dan Hukum, ttd Djaman LAMPIRAN PERATURAN PRESIDEN REPUBLIK INDONESIA NOMOR 63 TAHUN 2024 TENTANG PERUBAHAN ATAS PERATURAN PRESIDEN NOMOR 77 TAHUN 2OI9 TENTANG PENGESAHAN MULTILATERAL COM.ENTION TO IMPLEMENT TAX TREATY RELATED MEASURDS TO PREVENT BASE EROS/O]V AND PROFIT SH/FTING (KONVENSI MULTILATERAL UNTUK MENERAPKAN TINDAKAN-TINDAKAN TERKAIT DENGAN PERSETUJUAN PENGHINDARAN PAJAK BERGANDA UNTUK MENCEGAH PENGGERUSAN BASIS PEMAJAKAN DAN PENGGESERAN LABA) Status Daftar Pensyaratan dan Notifikasi Dokumen ini berisi daftar konsolidasi pensyaratan dan notifikasi oleh Republik INDONESIA yang dibuat pada saat penyampaian instrumen ratifikasi sesuai dengan Pasal2S(5) dan 29(1) dalam Konvensi, dan setelah penyampaian tersebut. Pasal2... Pasal 2 - Penerjemahan atas Istilah-Istilah Notifikasi - Persefiijuan-Persetujuan Tercalanp dalam Konuensi Sesuai dengan pasal 2(l)(a)(ii) dalam Konvensi, Republik INDONESIA menginginkan persetujuan-persetujuan berikut ini untuk tercakup dalam Konvensi: No Judul Negara Pihak Lainnva Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 1 Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Australia untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan P4iak yang Berkenaan dengan Paiak atas Penghasilan Australia Instrumen Awal 22-04-L992 14-L2-t992 2. Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Brunei Darussalam untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penghasilan Brunei Darussalam Instrumen Awal 27-02-2000 7-Lr-200r 3 Persetu.iuan antara dan Kanada mengenai Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Pendapatan dan atas Kekayaan Kanada Instrumen Awal 16-01- 1979 23-t2- 1980 Amendemen (a) o1-04-1998 3L-12-1998 4.Persetujuan... FRESIDEH IIEPUBLIK INDONESIA No Judul Negara Pihak Lainnya Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 4 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Rakyat China untuk Penghindaran Pajak Berganda dan Pencegahan Pengelakan Pqiak yang Berkenaan dengan Paiak atas Penghasilan Republik Rakyat Tiongkok Instrumen Awal 07-tt-200t 25-08-2003 Amendemen (a) 26-03-20t5 16-03-2016 5 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Perancis mengenai Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Pendapatan dan atas Kekayaan Perancis Instrumen Awal 14-o9-r979 13-03-1981 6. Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Daerah Administratif Khusus Hongkong untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Pajak atas Hong Kong Instrumen Awal 23-03-20rO 28-03-20t2 7.Persetujuan... No Judul Negara Pihak Lainnya Instrumen Awall Amendemen Tanggal Penandatanganan Tanggal Berlaku 7 Persetu.iuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik India mengenai Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berhubungan dengan Paiak-Pajak atas Penshasilan India Instrumen Awal 27 -O7 -20t2 5-02-2016 8 Persetuiuan antara dan Jepang untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penehasilan Jepang lnstrumen Awal 03-03-t982 3r-t2-t982 9 Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Demokrasi Rakyat Laos mengenai Penghindaran Palak Berganda dan Pencegahan Pengelakan Palak yang Berhubungan dengan Paiak-Pajak atas Penghasilan Laos Instrumen Awal 08-09-2011 lr-ro-20t6 10.Persetujuan... No Judul Negara Pihak Lainnya Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 10. Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Keharyapatihan Luxembourg tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak atas Penghasilan dan atas Modal Luksemburg lnstrumen Awal 14-01-1993 10-03-L994 11. Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Malaysia mengenai Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penghasilan Malaysia Instrumen Awal t2-o9-r991 11-08-t992 Amendemen (a) r2-ot-2006 ot-7-20to Protokol No Judul Negara Pihak Lainnva Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku Protokol Perubahan Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Malavsia untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkaitan dengan Pajak atas Penghasilan yang Ditandatangani di Kuala Lumpur pada tanggal 12 September 1991, yang Telah Diubah dengan Protokol yang Ditandatangani di Bukit Tinggi pada tanggal L2 Januari 2006 Amendemen (b) 20-to-20rr 01-08-2017 t2. Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Keraiaan Belanda untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penghasilan Belanda Instrumen Awal 29-Or-2002 3t-12-2003 Amendemen (a) 30-07-2015 ot-08-20t7 13.Persetujuan... FRESIDEH 15.Persetujuan... tRepublik INDONESIA telah menyampaikan notifikasi pada27-ll-2023 untuk menghapus Instrumen Amendemen (a) No Judul Negara Pihak Lainnva Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 13. Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Selandia Baru untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Pajak atas Penghasilan Beserta Protokolnya Selandia Baru Instrumen Awal 25-03-L987 24-06- 1988 14. Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Repubilik Filipina untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penehasilan Filipinal Instrumen Awal 18-06-1981 19-05- 1982 No Judul Negara Pihak Lainnva Instrumen Aurall Amendemen Tanggal Penandatanganan Tanggal Berlaku 15. Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Singapura untuk Penghindaran Pajak Berganda dan Pencegahan Pengelakan Pajak yang Berkenaan dengan Paiak atas Penehasilan Singapura Instrumen Awal 08-o5-1990 25-O 1- 1991 16. Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Seychelles untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penshasilan Seychelles Instrumen Awal 27 -O9-t999 16-05-2000 17. Persetuiuan antara dan Republik Korea Selatan untuk Penghindaran Pajak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Pajak atas Penghasilan Beserta Protokolnya Korea Selatan Instrumen Awal 10-1 1-1988 3-5-1989 18.Persetujuan... No Judul Negara Pihak Lainnva Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 18. Persetuiuan antara dan Konfederasi Swiss mengenai Penghindaran Paiak Berganda yang Berhubungan dengan Paiak-Pajak atas Penshasilan Swiss Instrumen Awal 29-O8- 1988 24-tO- 1989 Amendemen (a) 08-o2-2007 20-o3-2009 19. Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Keraiaan Thailand untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penshasilan Thailand Instrumen Awal 15-06-2001 23-tO-2003 20. Persetu.iuan antara Pemerintah Republik INDONESIA dan Pemerintah Britania Raya untuk Penghindara.n Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penehasilan Britania Raya Instrumen Awal 05-04-1993 t4-4-t994 21. Persetujuan. . . _ 10_ No Judul Negara Pihak Lainnya lnstmmen AwaIl Amendemen Tanggal Penandatanganan Tanggal Berlaku 2r. Persetu.iuan antara Pemerintah Republik INDONESIA dan Pemerintah Uni Emirat Arab tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penghasilan Persatuan Emirat Arab Instrumen Awal 30-1 1-1995 01-06-t999 22. Persetu.iuan antara Pemerintah Republik INDONESIA dan Pemerintah Amerika Serikat untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penehasilan Amerika Serikat Instrumen Awal LL-O7- 1988 oL-o2-L99t Amendemen (a) 24-07 -t996 23-t2-t996 23 Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Sosialis Vietnam tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penghasilan Vietnam Instrumen Awal 22-t2-t997 ro-o2-1999 24. Persetujuan No Judul Negara Pihak Lainnva lnstrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 24 Persetuiuan antara dan Keraiaan Belgia Untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Pajak atas Penshasilan Belgium Instrumen Awal 16-09-t997 7-Lt-200r 25 Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Kroasia tentang Penghindaran Paiak Berganda yang Berkenaan dengan Pqiak atas Penshasilan Kroasia lnstrumen Awal t5-o2-2002 t6-3-20t2 26. Persetuiuan antara dan Republik Finlandia untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penghasilan Finlandia Instrumen Awal 15-10-t987 26-t- 1989 27. Persetujuan -t2- No Judul Negara Pihak Lainnva Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 27 Persetuiuan antara Pemerintah Republik INDONESIA Dan Pemerintah Republik Italia tentang Penghindaran Paiak Berganda Berkenaan dengan Paiak-Paiak atas Penghasilan dan Pencegahan Penyelundupan Fiskal Italia Instrumen Awal r8-o2- 1990 o2-o9- 1995 28. Persetu.iuan antara dan Keraiaan Norwegia untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penghasilan dan atas Kekayaan Norwegia Instrumen Awal t9-o7- 1988 07 -o2- 1990 29.Persetujuan... _13_ No Judul Negara Pihak Lainnya Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 29 Persetujuan antara Pemerintah Republik INDONESIA Dan Pemerintah Republik Polandia tentang Penghindaran Pajak Berganda dan Pencegahan Pengelakan Pajak atas Penshasilan Polandia Instrumen Awal 6- 10- t992 25-8- 1993 30 Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Negara Qatar tentang Penghindaran Pajak Berganda dan Pencegahan Pengelakan Pajak atas Penshasilan Qatar Instrumen Awal 30-04-2006 19-09-2008 31.Persetujuan... -t4- No Judul Negara Pihak Lainnya lnstrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 31. Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Slovakia tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penghasilan Slowakia lnstrumen Awal t2-to-2000 30-01-2001 32 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Afrika Selatan untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Pajak atas Penehasilan Afrika Selatan Instrumen Awal r5-o7-t997 23-rt-1998 33 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Turki tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penshasilan Turki Instrumen Awal 25-02-L997 06-03-2000 34.Persetujuan... No Judul Negara Pihak Lainnva Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 34. Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Armenia tentang Penghindaran Pajak Berganda dan Pencegahan Pengelakan Pajak atas Penghasilan dan Modal Armenia Instrumen Awal 13-10-2005 L2-O4-20L6 35. Persetu.iuan antara Pemerintah Republik INDONESIA dengan Pemerintah Republik Bulgaria tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penehasilan Bulgaria Instrumen Awal 11-01-L99L 25-05-L992 36. Persetu-iuan antara Pemerintah Republik INDONESIA dengan Pemerintah Republik Ceko tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penshasilan Republik Ceko Instrumen Awal 04-10-1994 26-0 1- 1996 37. Konvensi _ 16_ No Judul Negara Pihak Lainnva Instrumen Awall Amendemen Tanggal Penandatanganan Tanggal Berlaku 37. Konvensi antara Pemerintah Republik INDONESIA dengan Pemerintah Keraiaan Denmark tentang Penghindaran Pajak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Pajak Penghasilan Denmark Instrumen Awal 28-t2- 1985 29-O4- 1986 38. Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Arab Mesir tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penghasilan Mesir Instrumen Awal 13-05-1998 26-02-2002 39 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Rakryat Hongaria tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penehasilan Hongaria Instrumen Awal 19-10-1989 15-02-1993 40.Persetujuan... -t7- No Judul Negara Pihak Lainnya Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 40 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Negara Meksiko Serikat untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Pajak atas Penghasilan Meksiko Instrumen Awal 06-09-2002 28-tO-2004 Protokol Perubahan Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Meksiko Serikat untuk Penghindaran Pajak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan Dengan Paiak atas Penghasilan yang Ditandatangani di Kota Los Cabos pada 6 September 2OO2 Amendemen (a) 06-10-2013 18-09-2019 41. Persetujuan. . . No Judul Negara Pihak Lainnya Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 4t Persetuiuan antara Pemerintah Republik INDONESIA dengan Pemerintah Republik Islam Pakistan tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penehasilan Pakistan Instrumen Awal 07-10-1990 28-O2-r991 42. Persetuiuan antara dan Republik Portugal untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penghasilan Portugal lnstrumen Awal o9-o7 -2003 11-05-2007 43. Persetuiuan antara Pemerintah Republik INDONESIA dengan Pemerintah Romania mengenai Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penshasilan Romania Instrumen Awal 03-07-1996 13-0 1- L999 44.Persetujuan... PRESIDEN No Judul Negara Pihak Lainnya Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 44 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Federasi Rusia tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penshasilan Rusia Instrumen Awal L2-O3-1999 17 -t2-2002 45 Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Serbia tentang Penghindaran Paiak Berganda yang Berkenaan dengan Paiak atas Penehasilan Serbia Instrumen Awal 28-O2-20tt t3-12-20t8 46. Persetuiuan antara dan Keraiaan Spanyol untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berhubungan dengan Pajak-Paiak atas Penghasilan dan atas Modal Spanyol Instrumen Awal 30-05-1995 20-L2-1999 47.Konvensi. . . Notifikasi Perluasan Dafi,ar P3B Tercalcltp oleh Konuensi Sesuai Pasal 29(5) dalam Konvensi, Republik INDONESIA ingin memperluas daftar P3B Tercakup oleh Konvensi dengan menambahkan persetujuan-persetujuan berikut. Notifikasi perluasan daftar P3B diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. No Judul Negara Pihak Lainnya Instrumen Awal/ Amendemen Tanggal Penandatanganan Tanggal Berlaku 47. Konvensi antara dan Kerajaan Swedia tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penshasilan Swedia Instrumen Awal 28-02- 1989 27-O9- 1989 No Judul Negara Pihak Lainnya Instrumen Awal/ Amendemen Tanggal Penanda tanganan Tanggal Berlaku Tanggal Penerimaan/ Komunikasi 48. Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Austria untuk Penghindaran Pajak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penghasilan dan Modal Austria Instrumen Awal 24-07 - 1986 01-10- 1988 Penerimaan: 27 -tt-2023 Komunikasi: 27 -tL-2023 49.Persetujuan... -2r- No Judul Negara Pihak Lainnya Instrumen Awal/ Amendemen Tanggal Penanda tanganan Tanggal Berlaku Tanggal Penerimaan/ Komunikasi 49 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Belarus tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak-Pajak atas Penghasilan Belarus Instrumen AwaI 19-03- 2013 09-05- 20t8 Penerimaan: 27 -tL-2023 Komunikasi: 27 -rt-2023 50 Persetu.iuan antara dengan Pemerintah Republik Federal Jerman untuk Penghindaran Paiak Berganda mengenai Paiak atas Penghasilan dan Kekayaan Jerman Instrumen Awal 30-10- 1990 28-12- t99r Penerimaan: 27-tL-2023 Komunikasi: 27 -tt-2023 51 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Keraiaan Yordania Hashimiah tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penshasilan Yordania Instrumen Awal 12-ll- t996 22-12- 1998 Penerimaan: 27 -rt-2023 Komunikasi: 27 -rl-2023 52.Persetujuan... No Judul Negara Pihak Lainnva Instrumen Awal/ Amendemen Tanggal Penanda tanganan Tanggal Berlaku Tanggal Penerimaan/ Komunikasi 52 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Negara Kuwait tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penghasilan dan Modal Kuwait Instrumen Awal 23-04- r997 Lt-1.2- 1998 Penerimaan: 27 -rL-2023 Komunikasi: 27 -rt-2023 53 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Mongolia mengenai Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penshasilan Mongolia lnstrumen Awal o2-o7- t996 07-01- 2000 Penerimaan: 27 -rt-2023 Komunikasi: 27 -rr-2023 54 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Keraiaan Maroko tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Paiak yang Berkenaan dengan Paiak atas Penehasilan Maroko Instrumen Awal 08-06- 2008 10-04- 20L2 Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 55.Persetujuan... No Judul Negara Pihak Lainnva Instrumen Awal/ Amendemen Tanggal Penanda tanganan Tanggal Berlaku Tanggal Penerimaan/ Komunikasi 55. Persetuiuan antara dan Pemerintah Negara Berdaulat Papua Nugini untuk Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak yang Berkenaan dengan Paiak atas Penehasilan Papua Nugini Instrumen Awal t2-o3- 20to 05-03- 20t4 Penerimaan: 27 -tr-2023 Komunikasi: 27 -tr-2023 56 Persetu.iuan Antara Pemerintah Republik INDONESIA Dan Pemerintah Republik Singapura untuk Eliminasi Pajak Berganda Sehubungan dengan Paiak-Paiak atas Penghasilan dan Pencegahan Pengelakan dan Penehindaran Paiak Singapura (baru) Instrumen Awal 04-o2- 2020 23-07- 202t Penerimaan: 27 -rt-2023 Komunikasi: 27 -tL-2023 57. Persetuiuan antara dan Republik Sosialis Demokrasi Sri Lanka mengenai Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penghasilan Sri Lanka Instrumen Awal 03-02- 1993 2t-06- r994 Penerimaan: 27 -LL-2023 Komunikasi: 27 -tt-2023 58. Persetujuan No Judul Negara Pihak Lainnya Instrumen Awal/ Amendemen Tanggal Penanda tanganan Tanggal Berlaku Tanggal Penerimaan/ Komunikasi 58 Persetujuan antara Pemerintah Republik INDONESIA dan Pemerintah Republik Tlrnisia tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penghasilan T\rnisia Instrumen Awal 13-05- t992 t2-o4- 1993 Penerimaan: 27 -LL-2023 Komunikasi: 27 -tr-2023 59 Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Ukraina tentang Penghindaran Pajak Berganda dan Pencegahan Pengelakan Pajak atas Penshasilan Ukraina Instrumen Awal 11-04- t996 09-1 1- 1998 Penerimaan: 27 -tr-2023 Komunikasi: 27 -tr-2023 60. Persetuiuan antara Pemerintah Republik INDONESIA dan Pemerintah Persatuan Emirat Arab tentang Penghindaran Paiak Berganda dan Pencegahan Pengelakan Pajak atas Penqhasilan Persatuan Emirat Arab (baru) Instrumen Awal 24-07 - 20t9 19-08- 202r Penerimaan: 27 -tt-2023 Komunikasi: 27 -tL-2023 Pasal 3. . . Pasal 3 - Entitas Transparan Pensgaratan Sesuai dengan Pasal 3(5)(a) dalam Konvensi, Republik INDONESIA mensyaratkan untuk tidak menerapkan keseluruhan Pasal ini dalam P3B Tercakup. Pasal 4 - Entitas dengan Kependudukan Ganda Pensgaratan Sesuai dengan Pasal a(3)(c) dalam Konvensi, Republik INDONESIA mensyaratkan untuk tidak menerapkan Pasal 4 dalam P3B Tercakup yang telah mengatur hal- hal di mana badan yang merupakan penduduk lebih dari satu Yurisdiksi Pihak dengan tidak memberikan manfaat P3B tanpa mengharuskan para pejabat yang berwenang dari Yurisdiksi-Yurisdiksi Pihak untuk berusaha mencapai persetujuan bersama atas suatu Yurisdiksi Pihak kependudukan tunggal. Persetujuan-persetujuan berikut memuat ketentuan-ketentuan yang merupakan cakupan dari Pensyaratan ini. Nomor P3B Terdaftar Nesara Pihak Lainnya Ketentuan 40 Meksiko Pasal 4(3) Sesuai d,engan Pasal a(3)(e) dalam Konvensi, Republik INDONESIA mensyaratkan untuk mengganti kalimat terakhir pada ayat 1 dengan teks berikut untuk tujuan P3B Tercakup: "Tanpa adanya persetujuan tersebut, badan dimaksud tidak berhak menikmati keringanan atau pembebasan pajak yang diatur oleh P3B Tercakup." Notiftkasi tentang Ketenfiian-Ketentuan Aang Berlalu Saat Ini dalam P3B Terdafiar Sesuai dengan Pasal 4(4) dalam Konvensi, Republik INDONESIA menganggap bahwa persetu.iuan-persetu.iuan berikut memuat ketentuan sebagaimana dimaksud dalam Pasal 4(21yane tidak tunduk pada pensyaratan berdasarkan Pasal 4(3Xb) sampai (d). Pasal dan ayat dari setiap ketentuan tersebut adalah: 1. Australia. . . Nomor P3B Terdaftar Nesara Pihak Lainnva Ketentuan 1 Australia Pasal 4(4) 2 Brunei Darussalam Pasal 4(3) 3 Kanada Pasal 4(3) 4 Republik Ralryat Tionekok Pasal 4(3) 5 Perancis Pasal 4(3) 6 Honskons Pasal 4(3) 7 India Pasal 4(3) 8 Jepanq Pasal 4(2) 9 Laos Pasal 4(3) 10 Luksembure Pasal 4(3) 11 Malaysia Pasal 4(3) r2 Belanda Pasal 4(4) 13 Selandia Baru Pasal 4(3) t4 Filipina Pasal 4(3) 15 Singapura Pasal 4(3) 16 Seychelles Pasal 4(3) t7 Korea Selatan Pasal 4(3) 18 Swiss Pasal 4(3) L9 Thailand Pasal 4(3) 20 Britania Rava Pasal 4(3) 2t Persatuan Emirat Arab Pasal 4(3) 22 Amerika Serikat Pasal 4(4) 23 Vietnam Pasal 4(3) 24 Belsia Pasal 4(3) 25 Kroasia Pasal 4(3) 26 Finlandia Pasal 4(3) 27 Italia Pasal 4(3) 28 Norweeia Pasal 4(3) 29 Polandia Pasal 4(3) 30 Oatar Pasal 4(3) 31 Slowakia Pasal 4(3) 32 Afrika Selatan Pasal 4(3) 33 T\rrki Pasa1 4(3) 34 Armenia Pasal 4(3) 35 Bulearia Pasal 4(3) 36.Republik... Notifikasi-notiftkasi sebagai Konselstensi dari Perluasan Dafiar P3B Terdafiar Setelah Ratifikasi Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B sesuai dengan Pasal 29(51dalam Konvensi, dan sesuai dengan Pasal 4(4) dalam Konvensi, Republik INDONESIA menganggap bahwa persetuiuan-persetuiuan berikut memuat ketentuan sebagaimana dimaksud dalam Pasal 4(21yang tidak tunduk pada pensyaratan berdasarkan Pasal 4(3Xb) sampai (d). Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana di bawah ini. Notifikasi- notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi 48 Austria Pasal 4(3) Penerimaan: 27 -rt-2023 Komunikasi: 27 -Lt-2023 49 Belarus Pasal 4(3) Penerimaan: 27 -rr-2023 Komunikasi: 27 -tr-2023 Nomor P3B Terdaftar Nesara Pihak Lainnya Ketentuan 36 Republik Ceko Pasal 4(3) 37 Denmark Pasal 4(3) 38 Mesir Pasal 4(3) Pasal 4(4) 39 Honqaria Pasal 4(3) 4l Pakistan Pasal 4(3) 42 Portusal Pasal 4(3) 43 Romania Pasal 4(3) 44 Rusia Pasal 4(3) 45 Serbia Pasal 4(3) 46 Spanvol Pasal 4(3) 47 Swedia Pasal 4(3) 50. Jerman . . Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi 50 Jerman Pasal 4(3) Penerimaan: 27 -7t-2023 Komunikasi: 27 -tt-2023 51 Yordania Pasal 4(3) Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 52 Kuwait Pasal 4(4) Penerimaan: 27 -rt-2023 Komunikasi: 27 -tL-2023 53 Mongolia Pasal 4(3) Penerimaan: 27 -rr-2023 Komunikasi: 27 -Lt-2023 54 Maroko Pasal 4(3) Penerimaan: 27 -tt-2023 Komunikasi: 27 -Lr-2023 55 Papua Nugini Pasal 4(3) Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 56.Singapura... Pasal 5 - Penerapan Metode-Metode Eliminasi Pajak Berganda Pensgaratan Sesuai dengan Pasal 5(8) dalam Konvensi, Republik INDONESIA mensyaratkan untuk tidak menerapkan keseluruhan Pasal 5 dalam semua P3B Tercakup.

Pasal 21

Koreksi

Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi 58 T\rnisia Pasal 5(4) Penerimaan: 27 -LL-2023 Komunikasi: 27 -tt-2023 59 Ukraina Pasal 5(4) Penerimaan: 27 -Lr-2023 Komunikasi: 27 -rr-2023 60 Persatuan Emirat Arab (baru) Pasal 5(4) Penerimaan: 27 -rr-2023 Komunikasi: 27 -rL-2023 Pasal16... Pasal 16 - Prosedur Persetujuan Bersama Pensyaratan Sesuai dengan Pasal 16(5)(a) Konvensi, Republik INDONESIA mensyaratkan untuk untuk tidak menerapkan kalimat pertama pada ayat 1 dalam P3B Tercakup atas dasar maksud untuk memenuhi standar minimum untuk perbaikan penyelesaian sengketa berdasarkan paket BEPS OECD/G20 dengan memastikan bahwa berdasarkan setiap P3B Tercakup (selain P3B Tercakup yang mengizinkan orang/badan untuk mengajukan kasus kepada pejabat yang berwenang dari salah satu Yurisdiksi Pihak), apabila orang/badan memandang bahwa tindakan-tindakan salah satu atau kedua Yurisdiksi Pihak mengakibatkan atau akan mengakibatkan bagi orang/badan itu pengenaan pajak yang tidak sesuai dengan ketentuan-ketentuan P3B Tercakup, terlepas dari cara-cara penyelesaian yang diatur oleh perundang-undangan domestik Yurisdiksi-Yurisdiksi Pihak itu, orang/badan itu dapat mengajukan kasus tersebut kepada pejabat yang berwenang dari Yurisdiksi Pihak di mana ia merupakan penduduknya atau, jika kasus yang diajukan oleh orang/badan itu berdasarkan suatu ketentuan dalam P3B Tercakup sehubungan dengan non- diskriminasi berdasarkan kewarganegarazrn, kepada pejabat yang berwenang dari Yurisdiksi Pihak di mana orang/badan itu merupakan warga negaranya; dan pejabat yang berwenang dari Yurisdiksi Pihak itu akan melaksanakan proses notifikasi atau konsultasi bilateral dengan pejabat yang berwenang dari Yurisdiksi Pihak lainnya untuk kasus-kasus di mana pejabat yang berwenang yang kepadanya diajukan kasus prosedur persetujuan bersama tidak meng€rnggap keberatan Wajib Pajak tersebut dapat dibenarkan. Notifikasi tentang Ketenfitan-Ketenhtan Aang Berlalw dalam P3B Terdafi.ar Sesuai dengan Pasal 16(6)(b)(il dalam Konvensi, Republik INDONESIA menganggap bahwa persetuluan berikut memuat ketentuan bahwa suatu kasus yang disebut dalam kalimat pertama dari Pasal 16(1) harus diaiukan dalam suatu periode waktu tertentu yang lebih pendek dari tiga tahun sejak pemberitahuan pertama dari tindakan yang mengakibatkan pengenaan paiak yang tidak sesuai dengan ketentuan-ketentuan P3B Tercakup. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. 3. Kanada. . . Nomor P3B Terdaftar Nesara Pihak Lainnva Ketentuan 3 Kanada Pasal 25(Ll, kalimat kedua 10 Luksemburg Pasal 25(ll, kalimat kedua 13 Selandia Baru Pasal 24(Ll, kalimat kedua t4 Filipina Pasal 25(1), kalimat kedua 16 Seychelles Pasal 25(Ll, kalimat kedua 18 Swiss Pasal 23(Ll, kalimat kedua 19 Thailand Pasal 25(1), kalimat kedua 2l Persatuan Emirat Arab Pasal 25(ll, kalimat kedua 27 Italia Pasal 25(Ll, kalimat kedua 29 Polandia Pasal 24(ll, kalimat kedua 30 Qatar Pasal 25(1), kalimat kedua 32 Afrika Selatan Pasal 24(ll, kalimat kedua 35 Bulgaria Pasal 24(Il, kalimat kedua 38 Mesir Pasal 25(Il, kalimat kedua 39 Hongaria Pasal 25(1), kalimat kedua 4l Pakistan Pasal 26(ll, kalimat kedua 42 Portugal Pasal 25(1), kalimat kedua 43 Romania Pasal 26(ll, kalimat kedua 44 Rusia Pasal 23(ll, kalimat kedua 45 Serbia Pasal 25(ll, kalimat kedua 46 Spanyol Pasal 26(ll, kalimat kedua Notifikasi-notifikasi Notiftkasi-notifikasi sebagai Konselstensi dai Perluasan Dafiar P3B Terdafiar Setelah Ratifikasi Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B sesuai dengan Pasal 29(51 dalam Konvensi, dan sesuai dengan Pasal 16(6XbXi) dalam Konvensi, Republik INDONESIA menganggap bahwa persetuiuan berikut memuat ketentuan bahwa suatu kasus yang disebut dalam kalimat pertama dari Pasal 16(1) harus diaiukan dalam suatu periode waktu tertentu yang lebih pendek dari tiga tahun se.iak pemberitahuan pertama dari tindakan yang mengakibatkan pengenaan pAiak yang tidak sesuai dengan ketentuan- ketentuan P3B Tercakup. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. Notifikasi-notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi 48 Austria Pasal 26(Il, kalimat kedua Penerimaan: 27 -rr-2023 Komunikasi: 27 -rr-2023 50 Jerman Pasal 25(1), kalimat kedua Penerimaan: 27 -tt-2023 Komunikasi: 27 -rt-2023 51 Yordania Pasal 25(ll, kalimat kedua Penerimaan: 27 -rr-2023 Komunikasi: 27 -rr-2023 57 Sri Lanka Pasal 25(1), kalimat kedua Penerimaan: 27 -tt-2023 Komunikasi: 27 -rr-2023 59 Ukraina Pasal 25(1), kalimat kedua Penerimaan: 27 -LL-2023 Komunikasi: 27 -rr-2023 60 Persatuan Emirat Arab (baru) Pasal 25(1), kalimat kedua Penerimaan: 27 -rr-2023 Komunikasi: 27 -LL-2023 Sesuai Sesuai dengan Pasal 16(6[bxii) dalam Konvensi, Republik INDONESIA menga.nggap persetuiuan berikut memuat ketentuan yang mengatur bahwa kasus yang disebut dalam kalimat pertama dari Pasal 16(1) harus diaiukan dalam suatu periode waktu tertentu sekurang-kurangnva tiga tahun seiak pemberitahuan pertama dari tindakan yang mengakibatkan pengenaan paiak yang tidak sesuai dengan ketentuan-ketentuan P3B Tercakup. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. Nomor P3B Terdaftar Nesara Pihak Lainnva Ketentuan 1 Australia Pasal 25(1), kalimat kedua 2 Brunei Darussalam Pasal 26(ll, kalimat kedua 4 Republik Ralryat Tionekok Pasal 25(ll, kalimat kedua 5 Perancis Pasal 26(Ll, kalimat kedua 6 Hongkong Pasal 24(Ll, kalimat kedua 7 India Pasal 26(ll, kalimat kedua 8 Jepang Pasal 25(1), kalimat kedua 9 Laos Pasal 25(1), kalimat kedua 11 Malaysia Pasal 24(Ll, kalimat kedua t2 Belanda Pasal 27(ll, kalimat kedua 15 Singapura Pasal 25(1), kalimat kedua t7 Korea Selatan Pasal 25(1), kalimat kedua 22 Amerika Serikat Pasal 25(1), kalimat kedua 23 Vietnam Pasal 25(1), kalimat kedua 24 Belgia Pasal 24(Il, kalimat kedua 25 Kroasia Pasal 24(Il, kalimat kedua 26 Finlandia Pasal 24(Ll, kalimat kedua 28 Norwegia Pasal 26(Ll, kalimat kedua 31. Slowakia. . . Nomor P3B Terdaftar Nesara Pihak Lainnva Ketentuan 31 Slowakia Pasal 25(Il, kalimat kedua 34 Armenia Pasal 26(Ll, kalimat kedua 37 Denmark Pasal 25(1), kalimat kedua 40 Meksiko Pasal 25Ql 47 Swedia Pasal 25(1), kalimat kedua Notifikasi-notifikasi sebagai Konselstensi dari Perluasan Dafiar P3B Terdafiar Setelah Ratifikasi Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B sesuai dengan Pasal 29(51dalam Konvensi, dan sesuai dengan Pasal 16(6xbxiil dalam Konvensi Republik INDONESIA menganggap persetuiuan berikut memuat ketentuan yang mengatur bahwa kasus yang disebut dalam kalimat pertama dari Pasal 16(1) harus dia.fukan dalam suatu periode waktu tertentu sekurang- kurangnya tiga tahun se.iak pemberitahuan pertama dari tindakan yang mengakibatkan pengenaan pa.iak yang tidak sesuai dengan ketentuan- ketentuan P3B Tercakup. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. Notifikasi-notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi 49 Belarus Pasal 25(1), kalimat kedua Penerimaan: 27 -rl-2023 Komunikasi: 27 -tt-2023 52 Kuwait Pasal 26(Ll, kalimat kedua Penerimaan: 27 -Lt-2023 Komunikasi: 27 -tt-2023 53 Mongolia Pasal 25(1), kalimat kedua Penerimaan: 27 -tr-2023 Komunikasi: 27 -tr-2023 54. Maroko. . . Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi 54 Maroko Pasal 25(1), kalimat kedua Penerimaan: 27 -rr-2023 Komunikasi: 27 -tt-2023 55 Papua Nugini Pasal 26(ll, kalimat kedua Penerimaan: 27 -Lr-2023 Komunikasi: 27 -rt-2023 56 Singapura (baru) Pasal 25(Ll, kalimat kedua Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 58 T\,rnisia Pasal 24(ll, kalimat kedua Penerimaan: 27 -Lt-2023 Komunikasi: 27 -tL-2023 Notifikasi tentang P3B Terdafiar gang Ttdak Memuat Ketenfiian-Ketentuan Demikian Sesuai dengan Pasal 16(6Xc)(ii) dalam Konvensi, Republik INDONESIA menganggap persetu.iuan berikut tidak memuat ketentuan sebagaimana dimaksud dalam Pasal 16(4[bxii). Nomor P3B Terdaftar Nesara Pihak Lainnya 2 Brunei Darussalam 3 Kanada 4 Republik Rakyat Tionskok 5 Perancis 10 Luksembure 11 Malaysia t2 Belanda 13 Selandia Baru l4 Filipina 16 Sevchelles 18 Swiss 19 Thailand 20 Britania Rava 2l Persatuan Emirat Arab 23 Vietnam 24 Belsia 25. Kroasia. . . Nomor P3B Terdaftar Negara Pihak Lainnya 25 Kroasia 27 Italia 29 Polandia 30 Oatar 31 Slowakia 33 T\.rrki 34 Armenia 35 Bulearia 36 Republik Ceko 38 Mesir 40 Meksiko 42 Portusal 43 Romania 44 Rusia 45 Serbia 46 Spanvol N otifikasi Tamb alwn Setelah Ratifikasi Berdasarkan Pasal 29(61 dalam Konvensi, dan sesuai dengan Pasal 16(6XcXii) dalam Konvensi, Republik INDONESIA menganggap persetuiuan berikut tidak memuat ketentuan sebagaimana dimaksud dalam Pasal 16(4xb)(ii). Notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. Nomor P3B Terdaftar Negara Pihak Lainnya Tanggal Penerimaan/ Komunikasi 32 Afrika Selatan Penerimaan: 27 -tt-2023 Komunikasi: 27 -LL-2023 Notiftkasi-notifikasi sebagai Konselstensi dari Perluasan Dafi,ar P3B Terdafiar Setelah Ratifikasi Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B sesuai dengan Pasal 29(51dalam Konvensi, dan sesuai dengan Pasal 16(6XcXii) dalam Konvensi, Republik INDONESIA menganggap persetu.iuan berikut tidak memuat ketentuan sebagaimana dimaksud dalam Pasal 16(4)(b)(ii). Notifikasi- notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. 48.Austria... Nomor P3B Terdaftar Negara Pihak Lainnya Tanggel Penerimaan/ Komunikasi 48 Austria Penerimaan: 27-tt-2023 Komunikasi: 27-LL-2023 49 Belarus Penerimaan: 27 -tL-2023 Komunikasi: 27-Lt-2023 51 Yordania Penerimaan: 27-Lt-2023 Komunikasi: 27-Lr-2023 52 Kuwait Penerimaan: 27-rL-2023 Komunikasi: 27 -tL-2023 53 Mongolia Penerimaan: 27-LL-2023 Komunikasi: 27-Lt-2023 54 Maroko Penerimaan: 27-Lr-2023 Komunikasi: 27-LL-2023 55 Papua Nugini Penerimaan: 27-tL-2023 Komunikasi: 27-rL-2023 57 Sri Lanka Penerimaan: 27-Lr-2023 Komunikasi: 27-rr-2023 58 T\rnisia Penerimaan: 27-LL-2023 Komunikasi: 27-tt-2023 59 Ukraina Penerimaan: 27-Lr-2023 Komunikasi: 27-Lr-2023 60 Persatuan Emirat Arab (batl) Penerimaan: 27-Lt-2023 Komunikasi: 27-rt-2023 Sesuai Sesuai dengan Pasal 16(6XdXi) dalam Konvensi, Republik INDONESIA menganggap persetu.iuan berikut tidak memuat ketentuan sebagaimana dimaksud dalam Pasal 16(a)(c)(i). Nomor P3B Terdaftar Nesara Pihak Lainnva 1 Australia 5 Perancis 22 Amerika Serikat Sesuai dengan Pasal 16(6Xd)(ii) dalam Konvensi, Republik INDONESIA menganggap persetuiuan berikut tidak memuat ketentuan sebagaimana dimaksud dalam Pasal 16(a)(c)(ii). Nomor P3B Terdaftar Nesara Pihak Lainnya 1 Australia 3 Kanada 20 Britania Raya 24 Belsia 27 Italia 37 Denmark Pasal 17 - Penyesuaian Korespondensi Pensyaratan Sesuai dengan Pasal 17(41 dalam Konvensi, Republik INDONESIA menganggap bahwa persetuluan berikut memuat ketentuan sebagaimana dimaksud dalam Pasal 17(21. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. Nomor P3B Terdaftar Nesara Pihak Lainnva Ketentuan 1 Australia Pasal 9(3) 2 Brunei Darussalam Pasal 9(2) 4 Republik Ralryat Tionekok Pasal 9(2) 6 Hons Kone Pasal 9(2) 7 India Pasal 9(2) 9 Laos Pasal 9(2) 10 Luksemburs Pasal 9(21 L2 Belanda Pasal 9(2) 16 Seychelles Pasal 9(2) L7 Korea Selatan Pasal 9(2) 20 Britania Raya Pasal 21/5l 2t Persatuan Emirat Arab Pasal 9(2) 22.Arnenka... Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan 22 Amerika Serikat Pasal 9(3) 23 Vietnam Pasal 9(2) 25 Kroasia Pasal 9(2) 26 Finlandia Pasal 9(2) 29 Polandia Pasal 9(2) 30 Qatar Pasal 9(2) 31 Slowakia Pasal 9(2) 32 Afrika Selatan Pasal 9(2) 33 Turki Pasal 9(2) 34 Armenia Pasal 9(2) 35 Bulearia Pasal 9(2) 37 Denmark Pasal 9(2) 38 Mesir Pasal 9(2) 40 Meksiko Pasal 9(2) 4L Pakistan Pasal 9(2) 42 Portusal Pasal 9(2) 45 Serbia Pasal 9(2) 47 Swedia Pasal 9(2) Notifikasi-notifikasi sebagai Konselstensi dai Perluasan Dafiar P3B Terdafiar Setelah Ratifikasi Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B sesuai dengan Pasal 29(51dalam Konvensi, dan sesuai dengan Pasal t7(41dalam Konvensi, Republik INDONESIA menganglEap bahwa persetuiuan berikut memuat ketentuan sebagaimana dimaksud dalam Pasal 17(21. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. Notifikasi- notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi 49 Belarus Pasal 9(2) Penerimaan: 27 -Lt-2023 Komunikasi: 27 -rr-2023 51 Yordania Pasal 9(2) Penerimaan: 27 -Lt-2023 Komunikasi: 27 -rt-2023 52.Kuwait... Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi 52 Kuwait Pasal 9(2) Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 53 Mongolia Pasal 9(2) Penerimaan: 27 -LL-2023 Komunikasi: 27 -rt-2023 54 Maroko Pasal 9(2) Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 55 Papua Nugini Pasal 9(2) Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 56 Singapura (baru) Pasal 9(2) Penerimaan: 27 -tL-2023 Komunikasi: 27 -LL-2023 57 Sri Lanka Pasal 9(2) Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 59 Ukraina Pasal 9(2) Penerimaan: 27 -tt-2023 Komunikasi: 27 -Lt-2023 60 Persatuan Emirat Arab (baru) Pasal 9(2) Penerimaan: 27 -rr-2023 Komunikasi: 27 -tt-2023 Pasal 35 - Keberlakuan Efektif N otifikasi tentang Ketenfiian-Ketenhtan Pilihan Sesuai dengan Pasal 35(3) dalam Konvensi, hanya untuk tujuan pelaksanaan Pasal 35(1Xb) dan (5)(b), Republik INDONESIA memilih untuk mengganti istilah "tahun pajak mulai pada atau setelah kedaluwarsa suatu periode" dengan istilah "tahun pajak dimulai dari atau setelah 1 Januari tahun berikutnya dimulai dari atau setelah kedaluwarsa suatu periode". Pensgaratan Pensgaratan Sesuai dengan Pasal 35(6) dalam Konvensi, Republik INDONESIA mensyaratkan untuk tidak menerapkan Pasal 35(4) dalam P3B Tercakup. Sesuai dengan Pasal35(7)(a) dalam Konvensi, Republik INDONESIA mensyaratkan untuk mengganti: i) acuan dalam Pasal35 ayat (1) dan (4) menjadi "tanggal terakhir di mana Konvensi ini mulai berlaku bagi setiap Yurisdiksi Pihak atas P3B Tercakup"; dan ii) acuan pada ayat 5 menjadi "tanggal komunikasi notifikasi perluasan daftar persetujuan oleh Penyimpan" ; merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa Yurisdiksi Pihak tersebut telah menyelesaikan prosedur internal pemberlakukan ketentuan dalam Konvensi ini atas P3B Tercakup tertentu dimaksud"; iii) acuan pada Pasal 28 ayat t huruf a) menjadi "pada tanggal komunikasi oleh Penyimpan tentang notifikasi penarikan atau penggantian pensyaratan"; dan iv) acuan pada Pasal 28 ayat 9 menjadi "pada tanggal terakhir di mana Konvensi mulai berlaku bagi Yurisdiksi-Yurisdiksi Pihak tersebut"; merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh Penyimpan dari Yurisdiksi Pihak yang melakukan pensyaratan sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa Yurisdiksi Pihak tersebut telah menyelesaikan prosedur internal pemberlakukan ketentuan dalam Konvensi ini atas P3B Tercakup tertentu tersebut" v) acuan pada Pasal 29 ayat 6 huruf a) menjadi "pada tanggal komunikasi oleh Penyimpan atas notifikasi tambahan"; dan vi) acuan pada Pasal 29 ayat 6 huruf b) menjadi "pada tanggal terakhir di mana Konvensi mulai berlaku bagi Yurisdiksi-Yurisdiksi Pihak tersebut"; merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa Yurisdiksi Pihak tersebut telah menyelesaikan prosedur pemberlakuan efektif notifikasi tambahan untuk P3B Tercakup tertentu"; vii) acuan... vii) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat L dan 2 menjadi "tanggal yang lebih kemudian di mana Konvensi ini berlaku bagi setiap Yurisdiksi Pihak atas P3B Tercakup"; merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa Yurisdiksi Pihak tersebut telah menyelesaikan prosedur internal untuk pemberlakuan ketentuan dalam Konvensi ini atas P3B Tercakup tertentu tersebut"; dan viii) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat 3 menjadi "tanggal komunikasi notifikasi perluasan daftar persetujuan oleh Penyimpan"; ix) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat 4 menjadi "tanggal komunikasi notifikasi penarikan pensyaratan oleh Penyimpan", "tanggal komunikasi pemberitahuan penggantian pensyaratan" dan "tanggal komunikasi notifikasi penarikan penolakan atas pensyaratan oleh Penyimpan"; dan x) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat 5 menjadi "tanggal komunikasi notifikasi tambahan oleh Penyimpan"; merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa Yurisdiksi Pihak tersebut telah menyelesaikan prosedur internal untuk berlaku efektifnya ketentuan dalam Bagian VI (Arbitrase) atas P3B Tercakup tertentu tersebut". PRESIDEN REPUBLIK INDONESIA, ttd. JOKO WIDODO Salinan sesuai dengan aslinya SEKRETARIAT NEGARA INDONESIA -undangan dan trasi H Djaman IIEPUBUK INDONESIA LAMPIRAN PERATURAN PRESIDEN REPUBLIK INDONESIA NOMOR 63 TAHUN 2024 TENTANG PERUBAHAN ATAS PERATURAN PRESIDEN NOMOR 77 TAHUN 2OT9 TENTANG PENGESAHAN MULTILATERAL CONWNTION TO IMPLEMENT TAX TREATY RELATED ME,ASURES TO PREWNT BASE EROSIO]V AND PROFIT SHIFTING (KONVENSI MULTILATERAL UNTUK MENERAPKAN TINDAKAN-TINDAKAN TERKAIT DENGAN PERSETUJUAN PENGHINDARAN PAJAK BERGANDA UNTUK MENCEGAH PENGGERUSAN BASIS PEMAJAKAN DAN PENGGESERAN LABA) The Republic of INDONESIA Status of List of Reservations and Notifications This document contains the consolidated list of reservations and notifications by the Republic of INDONESIA made upon deposit of the instrument of ratification pursuant to Articles 28(5) and 29(L) of the Convention, and subsequent to that deposit. Article2'... Article 2 - Interpretation of Terms Notification - Agreements Couered bg tle Conuention hrrsuant to Article 2(1)(a)(ii) of the Convention, the Republic of INDONESIA wishes the following agreements to be covered by the Convention: No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 1 Agreement between the Government of the Republic of INDONESIA and the Government of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Australia Original 22-04-1992 t4-t2-1992 2 Agreement between the Government of the Republic of INDONESIA and the Government of Brunei Darussalam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Brunei Darussalam Original 27-02-2000 7-tr-200t 3 Convention between the Republic of INDONESIA and Canada for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respects to Taxes on Income and on Capital Canada Original 16-01-t979 23-L2- 1980 Amending Instrument (a) o1-o4-1998 3t -r2- 1998 4. Agreement. . . No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 4 Agreement between the Government of the Republic of INDONESIA and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome China (People's Republic of) Original 07-tt-200r 2s-08-2003 Amending Instrument (a) 26-03-2015 16-03-2016 5 Convention between the Government of the Republic of INDONESIA and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion on Income and Capital France Original t4-o9-r979 13-03-1981 6 Agreement between the Government of the Republic of INDONESIA and the Government of the Hong Kong Special Administrative Region of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Hong Kong (s.A.R) Original 23-03-20rO 28-03-2012 7.Agreement... No Title Other Contracting Jurisdiition Original/ Amending Instrument Date of Signature Date of Entry into Force 7 Agreement between the Government of the Republic of INDONESIA and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income with Protocol India Original 27 -O7 -2012 5-02-20t6 8 Agreement between the Republic of INDONESIA and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome Japan Original 03-03- t982 3t-12-t982 9 Agreement between the Government of the Republic of INDONESIA and the Government of the Lao People's Democratic Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Lao PDR Original 08-09-2011 11-10-2016 10. Agreement. . . No Title Other Contracting Jurisdiction Original/ Amending lnstrument Date of Signature Date of Entry into Force 10. Agreement between the Republic of INDONESIA and the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome and on Capital Luxembourg Original 14-01-1993 10-03-t994 11. Agreement between the Government of the Republic of INDONESIA and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome Malaysia Original r2-o9- 1991 1 1-O8- t992 Amending Instrument (a) t2-ot-2006 ot-7 -2010 Amending Instrument (b) 20-to-20LL oL-08-2017 t2. Agreement between the Government of the Republic of INDONESIA and the Government of the Kingdom of Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Netherlands Original 29-Ot-2002 3t-t2-2003 Amending Instrument (a) 30-07-2015 ot-08-20t7 13. Agreement. . . 16. Agreement. . . rThe Republic of INDONESIA deposited tJ:e notification on 27-lL-2O23 to remove Amending Instrument (a). No Title Other Contracting Jurisdiction Original/ Amending lnstrument Date of Signature Date of Entry into Force 13. Agreement between the Government of the Republic of INDONESIA and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Protocol New Zealand Original 25-03-t987 24-06- 1988 14. Agreement between the Government of the Republic of lndonesia and the Government of the Republic of the Philippines for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Philippinesl Original 18-06-1981 19-05-t982 15. Agreement between the Republic of INDONESIA and the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Singapore Original 08-05-1990 25-O 1- 199 1 No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 16. Agreement between the Government of the Republic of INDONESIA and the Government of the Republic of Seychelles for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Seychelles Original 27 -O9-L999 16-05-2000 t7. Agreement between the Republic of INDONESIA and the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Protocol Republic of Korea Original 10-1 1-1988 03-5-1989 18. Agreement between the Republic of INDONESIA and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income Switzerland Original 29-O8- 1988 24-rO- 1989 Amending Instrument (a) 08-o2-2007 20-o3-2009 19.Agreement... No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 19. Agreement between the Government of the Republic of INDONESIA and the Government of the Kingdom of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Thailand Original 15-06-2001 23-tO-2003 20 Agreement between the Government of the Republic of INDONESIA and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital United Kingdom Original 05-04-1993 l4-4-L994 2L. Agreement between the Government of the Republic of INDONESIA and the Government of the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income United Arab Emirates Original 30-1 1-1995 01-06-t999 22.Convention... No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 22 Convention between the Government of the Republic of INDONESIA and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income United States of America Original tt-o7- 1988 ot-o2-t99L Amending Instrument (a) 24-07 -t996 23-12-1996 23 Agreement between the Government of the Republic of INDONESIA and the Government of the Socialist Republic of Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Vietnam Original 22-12-t997 to-o2-t999 24 Agreement between the Republic of INDONESIA and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Belgium Original 16-09-1997 07-tt-200t 25. Agreement No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 25. Agreement between the Government of the Republic of INDONESIA and the Government of the Republic of Croatia for the Avoidance of Double Taxation with respects to Taxes on lncome Croatia Original t5-02-2002 16-3-20t2 26. Agreement between the Republic of INDONESIA and the Republic of Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Finland Original 15-10-t987 26-t- 1989 27 Agreement between the Government of the Republic of INDONESIA and the Government of the Italian Republic for the Avoidance of Double Taxation with Respect to Ta<es on Income and the Prevention of Fiscal Evasion Italy Original t8-o2- 1990 o2-o9- 1995 28. Convention. . . No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 28. Convention between the Republic of INDONESIA and the Kingdom of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Norway Original t9-o7- 1988 07 -o2- 1990 29 Agreement between the Government of the Republic of INDONESIA and the Government of the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Poland Original 6- 10- t992 2s-8- 1993 30 Agreement between the Government of the Republic of INDONESIA and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Qatar Original 30-04-2006 t9-o9-2007 31. Agreement. . . _12_ No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 31. Agreement between the Government of the Republic of INDONESIA and the Government of the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Slovakia Original 12-10-2000 30-o1-2001 32 Agreement between the Government of the Republic of INDONESIA and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on lncome South Africa Original 15-07-t997 23-tt- 1998 33 Agreement between the Government of the Republic of INDONESIA and the Government of the Republic of Turkey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion witJr respect to Taxes on Income T\rrkey Original 25-02-t997 06-03-2000 34. Agreement. . . No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 34 Agreement between the Government of the Republic of INDONESIA and the Government of the Republic of Armenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Armenia Original 13-10-2005 t2-o4-2016 35. Agreement between the Government of the Republic of INDONESIA and the Government of the Republic of Bulgaria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Bulgaria Original 11-O1-1991 25-05-t992 36. Agreement between the Government of the Republic of INDONESIA and the Government of the Czech Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Czech Republic Original 04-10-t994 26-0r-t996 37. Convention. . . No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 37 Convention between the Government of the Republic of INDONESIA and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome Denmark Original 28-12- 1985 29-O4- 1986 38. Agremeent between the Government of the Republic of INDONESIA and the Arab Republic of Eglrpt for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Egrpt Original 13-05-1998 26-02-2002 39 Agreement between the Government of the Republic of INDONESIA and the Government of the Hungarian People's Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Hungary Original 19-10-1989 15-02-1993 40. Agreement between the Government of the Republic of INDONESIA and the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Mexico Original 06-09-2002 28-rO-2004 Amending lnstrument (a) 06-10-2013 18-09-2019 41. Agreement I'RESIDEN No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 4r. Agreement between the Government of the Republic of INDONESIA and the Government of the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Pakistan Original 07-10-1990 28-02- 1991 42. Agreement between the Republic of INDONESIA and the Portuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome Portugal Original o9-o7 -2003 tt-05-2007 43 Agreement between the Government of the Republic of INDONESIA and the Government of Romania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Romania Original 03-07-t996 13-01-t999 44. Agreement . . . -t6- No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 44 Agreement between the Government of the Republic of INDONESIA and the Government of the Russian Federation for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Russia Original t2-o3-t999 t7 -t2-2002 45 Agreement between the Government of the Republic of INDONESIA and the Government of the Republic of Serbia for the Avoidance of Double Taxation with Respect to Taxes on Income Serbia Original 28-02-20Lt t3-t2-20t8 46. Agreement between the Republic of lndonesia and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Spain Original 30-05-1995 20-L2-1999 47. Convention between the Republic of INDONESIA and the Kingdom of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Sweden Original 28-02- 1989 27-O9- 1989 Notification -t7- Notification of an ertension of the li.st of agreements couered by the Conuention Pursuant to Article 29(51 of the Convention, the Republic of INDONESIA wishes to extend the list of agreements to be covered by the Convention to add the following agreements. The notification of this extension of the list of agreements was received and communicated by the Depositary on the dates as indicated below: 49. Agreement. . . No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication 48 Agreement between the Government of the Republic of lndonesia and the Government of the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Austria Original 24-07 - 1986 01-10- 1988 Receipt: 27 -rr-2023 Communication 27 -rL-2023 No Title Other Contracting Jurisdiction Original/ Amending lnstrument Date of Signature Date of Entry into Force Date of Receipt / Communication 49 Agreement between the Government of the Republic of INDONESIA and the Government of the Republic of Belarus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Belarus Original 19-03- 2013 09-o5- 20t8 Receipt: 27 -tt-2023 Communication: 27 -tt-2023 50 Agreement between the Republic of INDONESIA and the Federal Republic of Germany for the Avoidance of Double Taxation with Respect to Taxes on Income and Capital Germany Original 30-10- 1990 28-L2- 1991 Receipt: 27 -tt-2023 Communication: 27 -rL-2023 51. Agreement . . . No Title Other Contracting Jurisdiction Original/ Amending lnstrument Date of Signature Date of Entry into Force Date of Receipt / Communication 51 Agreement between the Government of the Republic of INDONESIA and the Government of the Hashemite Kingdom of Jordan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Jordan Original t2-rt- L996 22-12- 1998 Receipt: 27-Lt-2023 Communication: 27-tt-2023 52. Agreement. . . No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication 52 Agreement between the Government of the Republic of lndonesia and the Government of the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Kuwait Original 23-04- t997 tt-t2- 1998 Receipt: 27 -rr-2023 Communication: 27 -tt-2023 53. Agreement. . . -2r- No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication 53 Agreement between the Government of the Republic of INDONESIA and the Government of Mongolia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Mongolia Original o2-o7 - L996 07-01- 2000 Receipt: 27 -Lt-2023 Communication: 27 -tr-2023 54. Agreement. . . No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication 54 Agreement Between the Government of the Republic of INDONESIA and the Government of the Kingdom of Morocco for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Morocco Original 08-06- 2008 10-04- 20L2 Receipt: 27 -rt-2023 Communication: 27 -LL-2023 55. Agreement No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication 55 Agreement between the Government of the Republic of lndonesia and the Government of the Independent State of Papua New Guinea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Ta<es on Income Papua New Guinea Original t2-o3- 20to 05-o3- 2014 Receipt: 27 -rt-2023 Communication: 27 -tt-2023 56. Agreement. . . No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication 56 Agreement between the Government of the Republic of INDONESIA and the Government of the Republic of Singapore for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance Singapore (new) Original o4-o2- 2020 23-07 - 2021 Receipt: 27 -rr-2023 Communication 27 -LL-2023 57. Agreement. . . REPUBLIK INDONESIA. No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication 57. Agreement between the Republic of INDONESIA and the Democratic Socialist Republic of Sri Lanka for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on lncome Sri Lanka Original 03-02- 1993 2L-06- 1994 Receipt: 27 -tt-2023 Communication: 27 -rL-2023 58 Agreement between the Republic of INDONESIA and the Republic of T\rnisia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income T\rnisia Original 13-05- 1992 t2-o4- 1993 Receipt: 27 -Lt-2023 Communication: 27 -tL-2023 59. Agreement. . . No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication 59 Agreement between the Government of the Republic of INDONESIA and t]:e Government of Ukraine for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Ukraine Original 11-04- t996 09-1 1- 1998 Receipt: 27-tL-2023 Communication: 27 -tr-2023 60 Agreement between the Government of the Republic of INDONESIA and the Government of the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income United Arab Emirates (new) Original 24-07 - 20t9 19-08- 202r Receipt: 27 -rr-2023 Communication: 27-rr-2023 Article3... Article 3 - Transparent Entities Reseruation Pursuant to Article 3(5)(a) of the Convention, the Republic of lndonesia reserves the right for the entirety of Article 3 not to apply to its Covered Tax Agreements. Article 4 - Dual Resident Entities Reseruation Rrrsuant to Article a(3)(c) of the Convention, the Republic of INDONESIA reserves the right for the entirety of Article 4 not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by denying treaty benefits without requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence. The following agreements contain provisions that are within the scope of this reservation. Listed Agreement Number Other Contracting Jurisdiction Provision 40 Mexico Article 4(3) Pursuant to Article a(3)(e) of the Convention, the Republic of INDONESIA reserves the right to replace the last sentence of Article a(1) with the following text for the purposes of its Covered Tax Agreements: "In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Covered Tax Agreement." Notification of Existing houisions in Listed Agreements Pursuant to Article a$l of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 4(2) that is not subject to a reservation under Article 4(3Xb) through (d). The article and paragraph number of each such provision is identified below. 1. Australia. . . Listed Agreement Number Other Contracting Jurisdiction Provision 1 Australia Article 4(4) 2 Brunei Darussalam Article 4(3) 3 Canada Article 4(3) 4 China (People's Republic ofl Article 4(3) 5 French Article 4(3) 6 Hons Kons (S.A.R) Article 4(3) 7 India Article 4(3) 8 Japan Article 4Ql 9 Lao PDR Article 4(3) 10 Luxembourg Article 4(3) 11 Malavsia Article 4(3) T2 Netherlands Article 4(4) 13 New Zealand Article 4(3) t4 Philippines Article 4(3) 15 Sineapore Article 4(3) 16 Seychelles Article 4(3) t7 Republic of Korea Article 4(3) 18 Switzerland Article 4(3) 19 Thailand Article 4(3) 20 United Kinsdom Article 4[3) 2l United Arab Emirates Article 4(3) 22 United States of America Article 4(4) 23 Vietnam Article 4(3) 24 Beleium Article 4(3) 25 Croatia Article 4(3) 26 Finland Article 4(3) 27 Italv Article 4(3) 28 Norwav Article 4(3) 29 Poland Article 4(3) 30 Oatar Article 4(3) 31 Slovakia Article 4(3) 32 South Africa Article 4(3) 33 T\rrkev Article 4(3) 34 Armenia Article 4(3) 35 Bulearia Article 4(3) 36 Czech Republic Article 4(3) 37 Denmark Article 4(3) 38. Egrpt Notifications as a consequen@ of the ertension of tlw list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5l,of the Convention, and pursuant to Article 4(4) of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article aQl that is not subject to a reservation under Article 4(3Xb) through (d). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication 48 Austria Article 4(3) Receipt: 27 -rL-2023 Communication: 27 -rt-2023 49 Belarus Article 4(3) Receipt: 27 -tL-2023 Communication: 27 -rt-2023 50 Germany Article 4(3) Receipt: 27 -tt-2023 Communication: 27 -rr-2023 Listed Agreement Number Other Contracting Jurisdiction Provision 38 Erypt Article 4(3) Article 4(4) 39 Hungary Article 4(3) 4l Pakistan Article 4(3) 42 Portugal Article 4(3) 43 Romania Article 4(3) 44 Russia Article 4(3) 45 Serbia Article 4(3) 46 Spain Article 4(3) 47 Sweden Article 4(3) 51. Jordan LIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication 51 Jordan Article 4(3) Receipt: 27 -rL-2023 Communication: 27 -tt-2023 52 Kuwait Article 4(4) Receipt: 27 -tr-2023 Communication: 27 -rr-2023 53 Mongolia Article 4(3) Receipt: 27 -tt-2023 Communication 27 -rr-2023 54 Morocco Article 4(3) Receipt: 27 -Lt-2023 Communication: 27 -tL-2023 55 Papua New Guinea Article 4(3) Receipt: 27 -rr-2023 Communication: 27 -Lr-2023 56 Singapore (new) Article 4(3) Receipt: 27 -tt-2023 Communication: 27 -rr-2023 57 Sri Lanka Article 4(3) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 58 T\-rnisia Article 4(3) Receipt: 27 -tt-2023 Communication: 27 -LL-2023 59 Ukraine Article 4(3) Receipt: 27 -rt-2023 Communication: 27 -tL-2023 60 United Arab Emirates (new) Article 4(3) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Article5... Article 5 - Application of Methods for Elimination of Double Taxation Reseruation Pursuant to Article 5(8) of the Convention, the Republic of INDONESIA reserves the right for the entirety of Article 5 not to apply with respect to all of its Covered Tax Agreements. Article 6 - hrrpose of a Covered Tax Agreement Notification of Existing heamble Langaage in Listed Agreements Pursuant to Article 6(5) of the Convention, the Republic of INDONESIA considers that the following agreements are not within the scope of a reservation under Article 6(4) and contain(s) preamble language described in Article 6(2). The text of the relevant preambular paragraph is identified below. Listed Agreement Number Other Contracting Jurisdiction Preamble Text 1 Australia Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. 2 Brunei Darussalam DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 3 Canada DESIRING to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, 4 China (People's Republic of) DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 5 France Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. 6. Hong Kong . . . Listed Agreement Number Other Contracting Jurisdiction Preamble Text 6 Hong Kong (S.A.R) Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; 7 India desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income [and with a view to promoting economic cooperation between the two countries.l 8 Japan Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 9 Lao PDR Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 10 Luxembourg DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, 11 Malaysia desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, t2 Netherlands Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 13 New Zealand Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 14. Philippines. . . Listed Agreement Number Other Contracting Jurisdiction Preamble Text t4 Philippines Desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, 15 Singapore DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, t6 Seychelles DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, L7 Republic of Korea DESIRING to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, 18 Switzerland DESIRING to conclude an Agreement for the avoidance of double taxation with respect to taxes on income 19 Thailand DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 20 United Kingdom Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of Iiscal evasion with respect to taxes on income and capital sains: 2t United Arab Emirates desiring to <promote and strengthen the economic relation by> concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 22 United States of America desiring to conclude a convention for the avoidance of double taxation of income and the prevention of fiscal evasion, 23 Vietnam Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 24.Belgium. . . Listed Agreement Number Ot]:er Contracting Jurisdiction Preamble Text 24 Belgium DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 25 Croatia DESIRING to conclude an Agreement for the avoidance of double taxation with respect to taxes on income. 26 Finland DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 27 Italy Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion, 28 Norway DESIRING to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to tores on income and on capital, 29 Poland DESIRING to conclude an Agreement for the avoidance of double ta<ation and the prevention of fiscal evasion with respect to taxes on income, 30 Qatar DESIRING, to conclude an Agreement for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income, 31 Slovakia DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 32 South Africa desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income <and to promote and strengthen the economic relations between the two countries.> 33. Turkey. . . Listed Agreement Number Other Contracting Jurisdiction Preamble Text 33 T\rrkey DESIRING to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 34 Armenia DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 35 Bulgaria DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 36 Czech Republic Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 37 Denmark DESIRING to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 38 Egrpt DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 39 Hungary DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to ta<es on income, 40 Mexico desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. 4l Pakistan DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 42. Portugal . . IIEPUBLIK INDONESIA Notifications as a conseqttence of tlrc extension of tlle list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 6(5) of the Convention, the Republic of INDONESIA considers that the following agreements are not within the scope of a reservation under Article 6(4) and contain preamble language described in Article 6(2). The text of the relevant preambular paragraph is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Preamble Text 42 Portugal Desiring to conclude an Agreement for the Avoidance of double taxation and the prevention of fiscal evasion with respect to tares on income 43 Romania Desiring <to promote and strengthen the economic relations between the two countries on the basis of national sovereignty and respect of independence, full equal rights, mutual advantage and non-interference in the domestic affairs, and> to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 44 Russia Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 45 Serbia Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income 46 Spain Desiring to conclude an Agreement for the Avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 47 Sweden Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 48. Austria. . . Listed Agreement Number Other Contracting Jurisdiction Preamble Text Date of Receipt/ Communication 48 Austria DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, Receipt: 27 -tt-2023 Communication: 27 -rt-2023 49 Belarus DESIRING to conclude an Agreement for the Avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income: Receipt: 27 -tr-2023 Communication: 27 -tt-2023 50 Germany DESIRING to conlude a new Agreement for the Avoidance of Double Taxation with Respect to Taxes on Income and Capital [with a view to encourage mutual investment and tradel Receipt: 27 -tt-2023 Communication: 27 -rr-2023 51 Jordan DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Receipt: 27 -rt-2023 Communication: 27 -tt-2023 52.Kuwait... K INDONESIA Listed Agreement Number Other Contracting Jurisdiction Preamble Text Date of Receipt/ Communication 52 Kuwait Desiring [to promote their mutual economic relationsl by removing fiscal obstacles through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital: Receipt: 27 -rr-2023 Communication 27 -tl-2023 53 Mongolia DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Receipt: 27 -tt-2023 Communication: 27 -tt-2023 54 Morocco Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Receipt: 27 -tt-2023 Communication 27 -rr-2023 55 Papua New Guinea Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Receipt: 27 -rL-2023 Communication: 27 -tr-2023 56. Singapore. . . Listed Agreement Number Other Contracting Jurisdiction Preamble Text Date of Receipt/ Communication 56 Singapore (new) Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third iurisdictions). Receipt: 27 -rr-2023 Communication: 27 -tr-2023 57 Sri Lanka DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of Iiscal evasion with respect to taxes on income Receipt: 27 -rr-2023 Communication 27 -rt-2023 58 T\rnisia DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Receipt: 27 -Lr-2023 Communication: 27 -rr-2023 59. Ukraine. . . _40_ Listed Agreement Number Other Contracting Jurisdiction Preamble Text Date of Receipt/ Communication 59 Ukraine DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, [and confirming its endeavour to the development and deepening of mutual economic relations.l Receipt: 27 -tt-2023 Communication: 27 -tt-2023 60 United Arab Emirates (new) INTENDING to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residence of third iurisdictions). Receipt: 27 -tr-2023 Communication: 27 -tL-2023 Article7... Article 7 - Prevention of Treaty Abuse Notification of Existing Prouisions in Listed Agreements Pursuant to Article 7(l7l(al of the Convention, the Republic of INDONESIA considers that the following agreements are not subject to a reservation under Article 7(15)(b) and contain a provision described in Article 7(21. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 6 Hong Kong Article 10 (7) Article 11 (8) Article t2 ffl 7 India Article 24(21through (3) 9 Lao Article 10 pr. 9 Article 11 pr. 9 Article 12 pr.7 20 United Kingdom Article 11 Article 12 pr pr 9 7 40 Mexico Article 11 (8), Article 12 ffl 44 Russia Article 26 45 Serbia Article 10 pr. 8 Article 11 pr. 8 Article 12 pr.7 Article 13 pr. 6 Notification as a conseryence of the extension of tle list of agreements sub s equent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 7(l7l(al of the Convention, the Republic of INDONESIA considers that the following agreement is not subject to a reservation under Article 7(15Xb) and contains a provision described in Article 7(2l.. The article and paragraph number of each such provision is identified below. The additional notification was received and communicated by the Depositary on the dates as indicated below. 55. Papua Article 8 - Dividend Transfer Transactions Notification of Existing Prouisions in Listed Agreements Pursuant to Article 8(a) of the Convention, the Republic of INDONESIA considers that the following agreement contains a provision described in Article 8(1) that is not subject to a reservation described in Article 8(3Xb). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 3 Canada Article 1O(2Xa) 5 France Article 10(2)(a) 8 Japan Article 10(2Xa) T2 Netherland Article 10(2)(a) 24 Beleium Article 10(2)(a) 29 Poland Article 10(2)(a) 32 South Africa Article 1O(2)(a) 34 Armenia Article 1O(2)(a) 43 Romania Article 10t2)(a) 46 Spain Article 10(2)(a) Additional N otification sub sequent to ratification Pursuant to Article 29(61of the Convention, and pursuant to Article 8(4) of the Convention, the Republic of INDONESIA considers that the following agreement contains a provision described in Article 8(1) that is not subject to a reservation Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communic ation 55 Papua New Guinea Article 11(8) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 56 Singapore (new) Article 28 Receipt: 27 -tt-2023 Communication: 27 -rr-2023 60 United Arab Emirates (new) Article 29 Receipt: 27 -tr-2023 Communication: 27 -tt-2023 described TIEPUELIK INDONESIA described in Article 8(3Xb). The article and paragraph number of each such provision is identilied below. The additional notification was received and communicated by the Depositary on the dates as indicated below. Notifications as a consequence of the extension of the list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(51 of the Convention, and pursuant to Article 8(4) of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 8(1) that is not subject to a reservation described in Article 8(3Xb). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt / Communication 48 Austria Article 10(2)(a) Receipt: 27 -tt-2023 Communication: 27 -tr-2023 50 Germany Article 10(1)(a) Receipt: 27 -tt-2023 Communication: 27 -Lt-2023 56 Singapore (new) Article 10(2)(a) Receipt: 27 -tL-2023 Communication: 27 -tt-2023 59 Ukraine Article 10(2)(a) Receipt: 27 -rt-2023 Communication: 27 -tt-2023 Article9... Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication L4 Philippines Article 10(2)(a) Receipt: 27 -tt-2023 Communication: 27 -tL-2023 IIEPUBLTK INDONESIA Article 9 - Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property Notification of Claice of Optional Prouisions hrrsuant to Article 9(8) of the Convention, the Republic of INDONESIA hereby chooses to apply Article 9(4). Notification of Existing houisions in Listed Agreements Rrrsuant to Article 9(71 of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 9(1). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Australia Article 13(4) 3 Canada Article 13(3) 4 China (People's Republic ofl Article 13(4) 5 French Article 13(1) 6 Hons Kons (S.A.R) Article 13(4) 7 India Article 13(4) 9 Lao PDR Article 13(4) 11 Malaysia Article 13(3) T4 Philippines Article 13(4) 23 Vietnam Article 13(4) 25 Croatia Article 13(4) 26 Finland Article 13(2) 38 Eeypt Article 13(4) 40 Mexico Article l312l 45 Serbia Article 13(4) Notifications as a consequence of the ertension of tle li,st of agreements sub s equent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(51 of the Convention, and pursuant to Article 9(7) of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 9(1). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. 54. Morocco. . . Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication 54 Morocco Article 13(4) Receipt: 27 -rr-2023 Communication: 27 -rt-2023 56 Singapore (new) Article 13(4) Receipt: 27 -tI-2023 Communication: 27 -tt-2023 59 Ukraine Article 13(3) Receipt: 27 -rr-2023 Communication 27 -tr-2023 60 United Arab Emirates (new) Article 13(4) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Article 10 - Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions Reseruation hrrsuant to Article 10(5)(a) of the Convention, the Republic of INDONESIA reserves the right for the entirety of Article 10 not to apply to its Covered Tax Agreements. Article 11 - Application of Tax Agreements to Restrict a Part5r's Right to Tax its Own Residents Notification of Existing houisions in Listed Agreements Pursuant to Article 11(4) of the Convention, the Republic of INDONESIA considers that the following agreement contains a provision described in Article 11(2). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 20 United Kinedom Article 22 Notification. . . Notification as a consequence of the ertension of the list of agreements subsequent to ratification Following the inclusion of the additional agreement in its list of agreements pursuant to Article 29(51of the Convention, and pursuant to Article 11(4) of the Convention, the Republic of INDONESIA considers that the following agreement contains a provision described in Article 11(2). The article and paragraph number of each such provision is identified below. The additional notification was received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication 60 United Arab Emirates (new) Article 1(2) Receipt: 27 -tL-2023 Communication: 27 -tt-2023 Article 12 - Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies Notification of Existing Prouisions in Listed Agreements Pursuant to Article 12(5) of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 12(3)(a). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Australia Article 5(4)b 2 Brunei Darussalam Article 5(4)a 3 Canada Article 5(4)a 4 China (People's Republic ofl Article 5(5)a 5 France Article 5(4)a 6 Hons Kons (S.A.R) Article 5(5)a 7 India Article 5(5)a 8 Japan Article 5(6)a 9 Lao PDR Article 5(5)a 10 Luxembourg Article 5(5)a 11 Malaysia Article 5(5)a L2 Netherlands Article 5(5)a 13 New Zealand Article 5(5)a l4 Philippines Article 5(4)a 15 Sinsapore Article 5(5)a 16.Seychelles... Listed Agreement Number Other Contracting Jurisdiction Provision 16 Seychelles Article 5(5)a t7 Republic of Korea Article 5(5)a 18 Switzerland Article 5(4)a 19 Thailand Article 5(5)a 20 United Kinsdom Article 5(5)a 2T United Arab Emirates Article 5(5)a 22 United States of America Article 5(4)a 23 Vietnam Article 5(5)a 24 Belsium Article 5(5)a 25 Croatia Article 5(5) 26 Finland Article 5(5)a 27 Italv Article 5(4)a 28 Norway Article 5(5)a 29 Poland Article 5(5)a 30 Oatar Article 5(5la 31 Slovakia Article 5(5)a 32 South Africa Article 5(5) 33 T\rrkev Article 5(5)a 34 Armenia Article 5(5la 35 Bulsaria Article 5(5) 36 Czech Republic Article 5(5) 37 Denmark Article 5(5)a 38 Ee\rpt Article 5(5)a 39 Hungary Article 5(5)a 40 Mexico Article 5(5)a 4t Pakistan Article 5(5)a 42 Portugal Article 5(5) 43 Romania Article 5(5)a 44 Russia Article 5(5)a 45 Serbia Article 5(511) 46 Spain Article 5(5)a 47 Sweden Article 5(4)a Notifications as a consequence of the ertension of tlrc list of agreements sub sequent to ratification Following the inclusion of the additional agreement in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 12(5) of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 12(3)(a). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. 48. Austria. . . PRESTDEN Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt / Communication 48 Austria Article 5(5)a Receipt: 27 -tr-2023 Communication: 27 -rt-2023 49 Belarus Article 5(5)a Receipt: 27 -tt-2023 Communication: 27 -tL-2023 50 Germany Article 5(5)a Receipt: 27 -LL-2023 Communication: 27 -tt-2023 51 Jordan Article 5(5)a Receipt: 27 -tt-2023 Communication: 27 -LL-2023 52 Kuwait Article 5(7)a Receipt: 27 -tt-2023 Communication: 27 -tt-2023 53 Mongolia Article 5(5)a Receipt: 27 -rr-2023 Communication: 27 -tt-2023 54 Morocco Article 5(5)a Receipt: 27 -rr-2023 Communication: 27 -Lt-2023 55 Papua New Guinea Article 5(5)a Receipt: 27 -tt-2023 Communication: 27 -tt-2023 56 Singapore (new) Article 5(5)a Receipt: 27 -LI-2023 Communication: 27 -tr-2023 57 Sri Lanka Article 5(5)a Receipt: 27 -tt-2023 Communication 27 -tt-2023 58.T\rnisia... Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication 58 T\rnisia Article 5(5)a Receipt: 27 -LL-2023 Communication: 27 -rr-2023 59 Ukraine Article 5(5)a Receipt: 27 -rr-2023 Communication: 27 -tt-2023 60 United Arab Emirates (new) Article 5(5)a and 5(5.1) Receipt: 27 -tL-2023 Communication: 27 -tl-2023 Rrrsuant to Article 12(61of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 12(3Xb). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Australia Article 5(5) 2 Brunei Darussalam Article 5(6) 3 Canada Article 5(6) 4 China (People's Republic ofl Article 5(7) 5 France Article 5(6) 6 Hons Kons (S.A.R) Article 5(6) 7 India Article 5(7) 8 Japan Article 5(8) and Protocol 1 9 Lao PDR Article 5(7) 10 Luxembourq Article 5(7) 11 Malaysia Article 5(6) L2 Netherlands Article 5(7) 13 New Zealand Article 5(6) t4 Philippines Article 5(6) 15 Singapore Article 5(7) t6 Seychelles Article 5(6) t7 Republic of Korea Article 5(7) 18 Switzerland Article 5(6) 19 Thailand Article 5(7) 20. United. . . Listed Agreement Number Other Contracting Jurisdiction Provision 20 United Kinedom Article 5(7) 2l United Arab Emirates Article 5(6) 22 United States of America Article 5(5) 23 Vietnam Article 5(7) 24 Beleium Article 5(6) 25 Croatia Article 5(6) 26 Finland Article 5(7) 27 Italv Article 5(61 28 Norway Article 5(7) 29 Poland Article 5(7) 30 Oatar Article 5(7) 31 Slovakia Article 5(6) 32 South Africa Article 5(6) 33 Turkey Article 5(6) 34 Armenia Article 5(7) 35 Bulgaria Article 5(6) 36 Czech Republic Article 5(7) 37 Denmark Article 5(6) 38 Eevpt Article 5(7) 39 Hungary Article 5(7) 40 Mexico Article 5(7) 4t Pakistan Article 5(7) 42 Portueal Article 5(6) 43 Romania Article 5(7) 44 Russia Article 5(7) 45 Serbia Article 5(7) 46 Spain Article 5(7) 47 Sweden Article 5(6) Notifications as a consequence of the ertension of the list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 12(61of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 12(3)(b). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. 48.Austria... Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/Communicati on 48 Austria Article 5(7) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 49 Belarus Article 5(6) Receipt: 27 -tt-2023 Communication: 27 -lt-2023 50 Germany Article 5(7) Receipt: 27 -Lr-2023 Communication: 27 -tt-2023 51 Jordan Article 5(7) Receipt: 27 -tt-2023 Communication: 27 -LL-2023 52 Kuwait Article 5(9) Receipt: 27 -tt-2023 Communication: 27 -rr-2023 53 Mongolia Article 5(7) Receipt: 27 -Lt-2023 Communication: 27 -tt-2023 54 Morocco Article 5(7) Receipt: 27 -rt-2023 Communication: 27 -rr-2023 55 Papua New Guinea Article 5(6) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 56 Singapore (new) Article 5(7) Receipt: 27 -tt-2023 Communication: 27 -rr-2023 57 Sri Lanka Article 5(7) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 58.T\rnisia... Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/Communicati on 58 T\rnisia Article 5(6) Receipt: 27 -LL-2023 Communication: 27 -rr-2023 59 Ukraine Article 5(6) Receipt: 27 -tt-2023 Communication: 27 -rt-2023 60 United Arab Emirates (new) Article 5(6) Receipt: 27 -rt-2023 Communication: 27 -tt-2023 Article 13 - Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions Notiftcation of Clwice of Optional Proufsfons Pursuant to Article 13(7) of the Convention, the Republic of INDONESIA hereby chooses to apply Option A under Article 13(1). Notification of Existing houisions in Listed Agreements Pursuant to Article 13(7) of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 13(5Xa). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Australia Article 5(3) 2 Brunei Darussalam Article 5(3) 3 Canada Article 5(3) 4 China (People's Republic ofl Article 5(4) 5 France Article 5(3) 6 Hong Kons (S.A.R) Article 5(4) 7 India Article 5(4) 8 Japan Article 5(4) 9. Lao Listed Agreement Number Other Contracting Jurisdiction Provision 9 Lao PDR Article 5(4) 10 Luxembourg Article 5(4) 11 Malaysia Article 5(3) T2 Netherlands Article 5(4) 13 New Zealand Article 5(4) t4 Philippines Article 5(3) 15 Sinsapore Article 5(3) 16 Seychelles Article 5(4) t7 Republic of Korea Article 5(4) 18 Switzerland Article 5(3) 19 Thailand Article 5(4) 20 United Kinsdom Article 5(4) 2t United Arab Emirates Article 5(4) 22 United States of America Article 5(3) and Protocol (With reference to Ad Article 5, paragraph 3) 23 Vietnam Article 5(4) 24 Belsium Article 5(4) 25 Croatia Article 5(4) 26 Finland Article 5(4) 27 Italy Article 5(3) and Protocol a) 28 Norwav Article 5(4) 29 Poland Article 5(4) 30 Oatar Article 5(4) 31 Slovakia Article 5(4) 32 South Africa Article 5(4) 33 Turkey Article 5(4) 34 Armenia Article 5(4) 35 Bulearia Article 5(4) 36 Czech Republic Article 5(4) 37 Denmark Article 5(4) 38 Erypt Article 5(4) 39 Hungary Article 5(a) and Protocol 2), 3), and 4) 40 Mexico Article 5(4) 4l Pakistan Article 5(4) 42 Portueal Article 5(4) 43 Romania Article 5(4) 44 Russia Article 5(4) 45. Serbia. . . Notifications as a corlsequence of tle extension of the list of agreements sub s equent to r atification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 13(7) of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 13(5)(a). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communicati on 48 Austria Article 5(4) Receipt: 27 -tr-2023 Communication: 27 -rr-2023 49 Belarus Article 5(4) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 50 Germany Article 5(4) Receipt: 27 -rt-2023 Communication: 27 -tL-2023 51 Jordan Article 5(4) Receipt: 27 -rr-2023 Communication 27 -rr-2023 Listed Agreement Number Other Contracting Jurisdiction Provision 45 Serbia Article 5(4) 46 Spain Article 5(4) and Protocol I 47 Sweden Article 5(3) 52.Kuwait... Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communicati on 52 Kuwait Article 5(6) Receipt: 27 -rt-2023 Communication: 27 -tt-2023 53 Mongolia Article 5(4) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 54 Morocco Article 5(4) Receipt: 27 -LL-2023 Communication: 27 -tt-2023 55 Papua New Guinea Article 5(4) Receipt: 27 -rr-2023 Communication: 27 -tL-2023 56 Singapore (new) Article 5(3) Receipt: 27 -tt-2023 Communication: 27 -LL-2023 57 Sri Lanka Article 5(4) Receipt: 27 -tr-2023 Communication: 27 -LL-2023 58 T\rnisia Article 5(4) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 59 Ukraine Article 5(4) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 60 United Arab Emirates (new) Article 5(4) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Article14... Article 14 - Splitting-up of Contracts Notification of Exi,sting Prouisions in Listed Agreements Pursuant to Article L4(41of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article A(21 that is not subject to a reservation under Article 14(3Xb). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 13 New Zealand Protocol (With reference to Article s[b), second sentence and third sentence t2 Netherlands Article 25 28 Norwav Article 21 Article 16 - Mutual Agreement Procedure Reseruation Pursuant to Article 16(5)(a) of the Convention, the Republic of INDONESIA reserves the right for the first sentence of Article 16(1) not to apply to its Covered Tax Agreements on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD lG20 BEPS Package by ensuring that under each of its Covered Tax Agreements (other than a Covered Tax Agreement that permits a person to present a case to the competent authority of either Contracting Jurisdiction), where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, that person may present the case to the competent authority of the Contracting Jurisdiction of which the person is a resident or, if the case presented by that person comes under a provision of a Covered Tax Agreement relating to non-discrimination based on nationality, to that of the Contracting Jurisdiction of which that person is a national; and the competent authority of that Contracting Jurisdiction will implement a bilateral notification or consultation process with the competent authority of the other Contracting Jurisdiction for cases in which the competent authority to which the mutual agreement procedure case was presented does not consider the taxpayer's objection to be justified. Notification Notification of Existing Prouisions in Listed Agreements Pursuant to Article 16(6)(b)(il of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 3 Canada Article 24(ll, second sentence 10 Luxembourg Article 25(1), second sentence 13 New Zealand Article 24(Ll, second sentence t4 Philippines Article 25(1), second sentence 16 Seychelles Article 25(1), second sentence 18 Switzerland Article 23(ll, second sentence 19 Thailand Article 25(1), second sentence 2L United Arab Emirates Article 25(1), second sentence 27 Italy Article 25(Ll, second sentence 29 Poland Article 24(ll, second sentence 30 Qatar Article 25(1), second sentence 32 South Africa Article 24(Ll, second sentence 35 Bulgaria Article 24(ll, second sentence 38 Egrpt Article 25(1), second sentence 39 Hungary Article 25(1), second sentence 4t Pakistan Article 26(Ll, second sentence 42.Portugal . . . Listed Agreement Number Other Contracting Jurisdiction Provision 42 Portugal Article 25(1), second sentence 43 Romania Article 26(Ll, second sentence 44 Russia Article 23(ll, second sentence 45 Serbia Article 25(1), second sentence 46 Spain Article 26(Il, second sentence NotificatiolLs as a consequence of tle ertension of tlrc list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 16(6Xb)(i) of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/Communicatio n 48 Austria Article 26(Ll, second sentence Receipt: 27 -tr-2023 Communication: 27 -tr-2023 50 Germany Article 25(Ll, second sentence Receipt: 27 -Lt-2023 Communication: 27 -tt-2023 51 Jordan Article 25(ll, second sentence Receipt: 27 -rr-2023 Communication: 27 -tt-2023 57. Sri Lanka. . . R.EPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/Communicatio n 57 Sri Lanka Article 25(1), second sentence Receipt: 27 -tr-2023 Communication: 27 -tl-2023 59 Ukraine Article 25(1), second sentence Receipt: 27 -tt-2023 Communication: 27 -rt-2023 60 United Arab Emirates (new) Article 25(1), second sentence Receipt: 27 -tr-2023 Communication: 27 -tt-2023 hrrsuant to Article 16(6[b[ii) of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Australia Article 25(1), second sentence 2 Brunei Darussalam Article 26(ll, second sentence 4 China (People's Republic ofl Article 25(L), second sentence 5 France Article 26(ll, second sentence 6 Hong Kong (S.A.R) Article 24(ll, second sentence 7 India Article 26(ll, second sentence 8 Japan Article 25(1), second sentence 9 Lao PDR Article 25(1), second sentence 11. Malaysia Notifications as a consequence of the ertension of the list of agreements sub s equent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 16(6)(bxii) of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. The additional notilications were received and communicated by the Depositary on the dates as indicated below. 49.Belarus... Listed Agreement Number Other Contracting Jurisdiction Provision 11 Malaysia Article 24(ll, second sentence t2 Netherlands Article 27(Ll, second sentence 15 Singapore Article 25(1), second sentence t7 Republic of Korea Article 25(1), second sentence 22 United States of America Article 25(1), second sentence 23 Vietnam Article 25(1), second sentence 24 Belgium Article 24(Il, second sentence 25 Croatia Article 24(ll, second sentence 26 Finland Article 24(ll, second sentence 28 Norway Article 26(ll, second sentence 31 Slovakia Article 25(1), second sentence 34 Armenia Article 26(Il, second sentence 37 Denmark Article 25(1), second sentence 40 Mexico Article 25Ql 47 Sweden Article 25(1), second sentence Listed Agreeme nt Number Other Contracting Jurisdiction Provision Date of Receipt/ Communica tion 49 Belarus Article 25(ll, second sentence Receipt: 27 -rr-2023 Communication: 27 -tt-2023 52 Kuwait Article 26(Il, second sentence Receipt: 27 -rr-2023 Communication: 27 -rr-2023 53 Mongolia Article 25(1), second sentence Receipt: 27 -rr-2023 Communication: 27 -tt-2023 54 Morocco Article 25(1), second sentence Receipt: 27 -rt-2023 Communication: 27 -Lt-2023 55 Papua New Guinea Article 26(ll, second sentence Receipt: 27 -rr-2023 Communication: 27 -tt-2023 56 Singapore (new) Article 25(1), second sentence Receipt: 27 -tL-2023 Communication: 27 -tt-2023 58 T\rnisia Article 24(Ll, second sentence Receipt: 27 -tL-2023 Communication 27 -tt-2023 Notification of Listed Agreements Not Containing Existing Prouisions Pursuant to Article 16(6XcXii) of the Convention, the Republic of INDONESIA considers that the following agreements do not contain a provision described in Article 16(4xb[ii). 2. Brunei Additional N otification sub seEtent to ratification hrrsuant to Article 29(61of the Convention, and pursuant to Article 16(6Xc)(ii) of the Convention, the Republic of INDONESIA considers that the following agreement does not contain a provision described in Article 16(4)(bxii). The additional notification was received and communicated by the Depositary on the dates as indicated below. Listed Aqreement Number Other Contracting Jurisdiction 2 Brunei Darussalam 3 Canada 4 China (People's Republic ofl 5 France 10 Luxembourg 11 Malavsia t2 Netherlands 13 New Zealand t4 Philippines L6 Sevchelles 18 Switzerland t9 Thailand 20 United Kinsdom 2t United Arab Emirates 23 Vietnam 24 Belsium 25 Croatia 27 Italy 29 Poland 30 Oatar 31 Slovakia 33 T\:rkey 34 Armenia 35 Bulsaria 36 Czech Republic 38 Egypt 40 Mexico 42 Portusal 43 Romania 44 Russia 45 Serbia 46 Spain 32. South Notificatioins os a consequence of the extension of tlrc list of agreements sub s equent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 16(6)(c)(ii) of tJ:e Convention, the Republic of INDONESIA considers that the following agreements do not contain a provision described in Article 16(4xbxii). The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Date of Receipt/ Communication 48 Austria Receipt: 27 -tt-2023 Communication: 27 -tt-2023 49 Belarus Receipt: 27 -tr-2023 Communication: 27 -LL-2023 51 Jordan Receipt: 27 -tt-2023 Communication: 27 -rt-2023 52 Kuwait Receipt: 27 -rt-2023 Communication: 27 -rr-2023 53 Mongolia Receipt: 27 -rr-2023 Communication: 27 -tr-2023 54.Morocco... Listed Agreement Number Other Contracting Jurisdiction Date of Receipt / Communication 32 South Africa Receipt: 27 -LL-2023 Communication 27 -tL-2023 T1EPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Date of Receipt/ Communication 54 Morocco Receipt: 27 -tr-2023 Communication: 27 -tt-2023 55 Papua New Guinea Receipt: 27 -rr-2023 Communication: 27 -LL-2023 57 Sri Lanka Receipt: 27 -rr-2023 Communication: 27 -tt-2023 58 T\rnisia Receipt: 27 -tt-2023 Communication: 27 -Lt-2023 59 Ukraine Receipt: 27 -rr-2023 Communication: 27 -rr-2023 60 United Arab Emirates (new) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 Pursuant to Article 16(6XdXi) of the Convention, the Republic of INDONESIA considers that the following agreements do not contain a provision described in Article 16(a)(c)(i). Listed Agreement Number Other Contractine Jurisdiction 1 Australia 5 France 22 United States of America Pursuant to Article 16(6[dxii) of the Convention, the Republic of INDONESIA considers that the following agreements do not contain a provision described in Article 16(a)(c)(ii). 1. Australia Article 17 - Conesponding Adjustments Notification of Existing houisions in Listed Agreements Rrrsuant to Article 17(41of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 17(21. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Australia Article 9(3) 2 Brunei Darussalam Article 9(2) 4 China (People's Republic ofl Article 9(2) 6 Hons Kons (S.A.R) Article 9(2) 7 India Article 9(2) 9 Lao PDR Article 9(2) 10 Luxembourg Article 9(2) L2 Netherlands Article 9(2) 16 Sevchelles Article 9(2) t7 Republic of Korea Article 9(2) 20 United Kinsdom Article 21(5) 2l United Arab Emirates Article 9(2) 22 United States of America Article 9(3) 23 Vietnam Article 9(2) 25 Croatia Article 9(2) 26 Finland Article 9(2) 29 Poland Article 9(2) 30 Oatar Article 9(2) 31 Slovakia Article 9(2) 32 South Africa Article 9(2) 33 T\rrkey Article 9(2) 34 Armenia Article 9(2) 35 Bulearia Article 9(2) Listed Asreement Number Other Contracting Jurisdiction 1 Australia 3 Canada 20 United Kinedom 24 Belgium 27 Italy 37 Denmark 37. Denmark PR,ESIDEN Notifications as a consequence of the ertension of the list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 17(41of the Convention, the Republic of INDONESIA considers that the following agreements contain a provision described in Article 17(2l.. The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication 49 Belarus Article 9(2) Receipt: 27 -tr-2023 Communication: 27 -tt-2023 51 Jordan Article 9(2) Receipt: 27 -tt-2023 Communication: 27 -tL-2023 52 Kuwait Article 9(2) Receipt: 27 -rr-2023 Communication: 27 -LL-2023 53 Mongolia Article 9(2) Receipt: 27 -tt-2023 Communication: 27 -rt-2023 54. Morocco. . . Listed Agreement Number Other Contracting Jurisdiction Provision 37 Denmark Article 9(2) 38 Eeypt Article 9(2) 40 Mexico Article 9(2) 4T Pakistan Article 9(2) 42 Portueal Article 9(2) 45 Serbia Article 9(2) 47 Sweden Article 9(2) Article 35 - Entry into Effect Notification of Cltoice of Optional Proufsfons Pursuant to Article 35(3) of the Convention, solely for the purpose of its own application of Article 35(1)(b) and 5(b), the Republic of INDONESIA hereby chooses to replace the reference to "taxable periods beginning on or after the expiration of a period" with a reference to "taxable periods beginning on or after 1 January of the next year beginning on or after the expiration of a period". Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication 54 Morocco Article 9(2) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 55 Papua New Guinea Article 9(2) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 56 Singapore (new) Article 9(2) Receipt: 27 -rr-2023 Communication: 27 -tr-2023 57 Sri Lanka Article 9(2) Receipt: 27 -LL-2023 Communication 27 -Lt-2023 59 Ukraine Article 9(2) Receipt: 27 -rr-2023 Communication: 27 -rr-2023 60 United Arab Emirates (new) Article 9(2) Receipt: 27 -tr-2023 Communication: 27 -rr-2023 Reseruation Reseruation Pursuant to Article 35(6) of the Convention, the Republic of INDONESIA reserves the right for Article 35(4) not to apply with respect to its Covered Tax Agreements. Pursuant to Article 35(7)(a) of the Convention, the Republic of INDONESIA reserves the right to replace: i) the references in Article 35(1) and (4) to "the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement"; and ii) the references in Article 35(5) to "the date of the communication by the Depositary of the notification of the extension of the list of agreements"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement"; iii) the references in Article 28(9)(a) to "on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation"; and iv) the reference in Article 28(9Xb) to "on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the withdrawal or replacement of the reservation with respect to that specific Covered Tax Agreement"; v) the references in Article 29(61(al to "on the date of the communication by the Depositary of the additional notification"; and vi) the reference in Article 29(6Xb) to "on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the additional notification with respect to that specific Covered Tax Agreement"; vii) the references . vii) the references in Article 36(1) and (2) (Entry into Effect of Part VI) to "the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement"; and viii) the reference in Article 36(3) (Entry into Effect of Part VI) to "the date of the communication by the Depositary of the notification of the extension of the list of agreements"; ix) the references in Article 36(4) (Entry into Effect of Part VI) to "the date of the communication by the Depositary of the notification of withdrawal of the reservation", "the date of the communication by the Depositary of the notification of replacement of the reservation" and "the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation"; and x) the reference in Article 36(5) (Entry into Effect of Part VI) to "the date of the communication by the Depositary of the additional notification"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described. in paragraphT of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of Part VI (Arbitration) with respect to that specific Covered Tax Agreement". PRESIDENT OF THE REPUBLI OF INDONESIA, JOKO WIDODO ttd Salinan sesuai dengan aslinya KEMENTERIAN SEKRETARIAT NEGARA INDONESIA undangan dan Hukrrm, Djaman

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