Home Acts & Rules DTAA Old_Provisions Indonesia (Old - Effective upto 31-3-2016) This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Article 19 - Non-government pensions and annuities - Indonesia (Old - Effective upto 31-3-2016)Extract Article 19 : Non-government pensions and annuities 1. Any pension, other than a pension referred to in article 18, or any annuity derived by a resident of a Contracting State from sources within the other Contracting State may be taxed only in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid out of a pension fund approved by the Government of a Contracting State (or its authorised agency) to a resident of the other Contracting State in consideration of past employment may be taxed in the first-mentioned State. 3. The term "pension" means a periodic payment made in consideration of past services or by way of compensation for injuries received in the course of performance of services. 4. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
|