Tax Treaty Indonesia Singapura

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
Article 1
PERSONAL SCOPE
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2
TAXES COVERED 1. This Agreement shall apply to taxes on income imposed on behalf of each Contracting State, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amount of wages or salaries paid by enterprises. 3. The existing taxes to which this Agreement shall apply are:
|(a) |in Singapore : |
| |the income tax |
| |(hereinafter referred to as "Singapore tax"); |
|(b) |in Indonesia : |
| |-- |
| |the income tax (pajak penghasilan), and, to the extent provided in such income tax, |
| | |
| |-- |
| |the company tax (pajak perseroan) and