Indonesia-malaysia Pasal 14 - 17
Transcript of Indonesia-malaysia Pasal 14 - 17
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Tax TreatiesIndonesia -
MalaysiaKELOMPOK 10 YO EL INDRA MULIANA 2013130106LUCREC IA VALERIA 2013130017
YUNITA PRASETYA 2013130230
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Sumber :
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ANALISIS OEC Model !N Model
Article 14 tet!"I#e$e#et Per%&Ser'ice P3()e"!c!* +e$!#!UN Mel, -!l!*$*$er!t*r! .!"%!)! /!.! $!#!
!.!t 3 #i P3( #! UNMel .!it* tet!"$r&e%%i&!l%er'ice% !t!*$e+er!! e!%5
DIAPUS INDEPENDENTPERSONAL SERVICESMeel!%+!$e#!$!t! #!$!t#i+e!+! $!!+ #ie"!r! l!i e"!r!%*)er8 i+! :!5 Me)ili+i 9e# !%e
re"*l!rl. !t!*te)$!t *%!/! tet!$#i e"!r! l!i5
5 Ti""!l #i e"!r!l!i %ee%!r !t!*)elei/i 1;3 /!ri#!l!) 12 $erie*l!5
PERS
Arti$le 1%INEPENENT PE&SON SE&'IC
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ANALISIS OEC Model !N Model
• A.!t 1 OECD #! UNMel )e)ili+i i%i.!" %!)!5
• A.!t 1 P3( )e"!c*$!#! OECD #! UNMel, !)* !#!t!)!/!+etet*!5
INCOME
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ANALISIS OEC Model !N Model•
A.!t 2 P3(,OECD #! UNMel)e)ili+i i%i.!" %!)!5
INCOME
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ANALISIS OEC Model !N Model•
A.!t 3 OECD #! UNMel )e)ili+i i%i.!" %!)!5
• A.!t 4 !#!$ere#!! )!+!$!#! i%til!/ #!$e"*r!"! +!t!$!#! P3(
INCOME .!" #!l!)
iter,erusNe)aPerse/!.!$!!+ ter%e
Arti$le 1.EPENENT PE&SON SE&'ICE
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ANALISIS OEC Model !N ModelUN MODEL
Ter#!$!t ,enelasan )e"e!i $e"e!!$!!+ ter/!#!$ balas
asa .!" #i$er&le/&le/ %e%e&r!" .!"#iel!%+! $!#! !.!t 1
DIRECTORS?
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ANALISIS OEC Model !N Model
UN MODELMe"!c* $!#! articleIndependent PersonalServices %e)et!r!$!#! OEC model article ter%e*t tel!/di(a,us8
ENTERTAINERS ANDSPORTSPERSONS
ARTISTES ANDSPORTSPERSONS
ArticleARTISATLE
Arti$le 18A&TIST AN SPO&TSMAN
15Pe"/!%il! %ei)! !t!*$* !tlet #!$!t #i+e!+! $!!+ #i)!! +e"i!t! ter%
25Pe"/!%il! #iteri)! &le/ !#! !t!* &r!" l!i #!ri /!%il +e"i!t! %ei)! !t!#!$!t #i+e!+! $!!+ #i)!! +e"i!t! ter%e*t #il!+*+!5
"TAM#A9AN 4P"# SA7A5 : ayat 1 dan 3 tida/ berla/u ba)i ,embayaran at/e)iatan Ne)ara ,ada ,i(a/ Persetuuan i/a /unun)an didu/un) dana,ada ,i(a/ Persetuuan lainnya+ sala( satu ba)ian /etatane)araannya+
aera(nya atau dari Lemba)a 6 lemba)a ne)ara lainnya
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