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! .!"%!)! /!.! $!#!

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    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(

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    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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