CONVENTION BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDONESIA
AND
THE GOVERNMENT OF THE UNITED STATES OF AMERICA
(As Amended by 1996 Protocol)FOR
THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
Article 1
PERSONAL SCOPEThis Convention is applicable to persons who are residents of one or both of the Contracting States.
Article 2
TAXES COVERED
1. The existing taxes which are the subject of this Convention are:
(a) In the case of Indonesia:the income tax (pajak penghasilan 1984), and to the extent provided in such income tax, the company tax (pajak perseroan 1925), and the tax on interest dividends, and royalties (pajak atas bunga, dividen dan royalty 1970).
(b) ...