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Hong Kong; Indonesia

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Treaty between Hong Kong and Indonesia signed – details

Details of the income tax treaty and protocol between Hong Kong and Indonesia, signed on 23 March 2010, have become available. The treaty was concluded in English, and generally follows the UN Model Convention (2001).

The maximum rates of withholding tax are:

-   10% on dividends (5% for direct participation of 25%);
-   10% on interest; and
-   5% on royalties.

The main deviations from the UN Model include:

-   Art. 5 (Permanent establishments) includes (i) a farm or plantation; and (ii) a drilling rig or working ship used for exploration or exploitation of natural resources which is present or operating for more than 183 days.
-   Art. 7 (Business profits) provides that no profits shall be attributed to a permanent establishment of an enterprise by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
-   Art. 8 (Shipping and air transport) states that profits from the operation of ships or aircraft in the international traffic shall include (i) revenues and gross receipts from the transport of persons, livestock, goods, mail or mechandise; (ii) interest on funds directly connected; and (iii) profits from the lease of containers by the enterprise which is incidental to the operation.
-   Art. 25 (Exchange on information) follows Art. 26 of the OECD Model Tax Convention.

Both states generally provide for the credit method to avoid double taxation.

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