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Article 11 - Agreement - DTAA - Article 11 - Article 11 1. arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the is a resident of the other Contracting State, the tax so charged shall not exceed 10 % (ten per cent) of the gross amount of the . 3. Notwithstanding the provisions of .....

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tre for Government Investment); and (3) Lembaga Pembiayaan Ekspor Indonesia (the Indonesia Eximbank); or (c) a statutory body or any institution wholly owned by the Government of the Contracting States, as may be agreed from time to time between the competent authorities of the Contracting States; 4. The term "" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's p .....

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shment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the , whether he is a resident of .....

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