AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS

This Agreement shall apply to taxes on income imposed on behalf of each of the two States or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

There shall be regarded as taxes on income all taxes imposed on total income, or elements of income, including
taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

The existing taxes to which the Agreement shall apply, are, in particular:
(a)     in the case of the Netherlands:
     -     de inkomstenbelasting (income tax);
     -     de loonbelasting (wages tax);
     -     de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 (Mijnwet 1810) with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965 (Mijnwet Continentaal Plat 1965);
    -     de dividendbelasting (dividend tax);
        (hereinafter referred to as "Netherlands tax");

(b)     in the case of Indonesia:
     -     the income tax.
       (hereinafter referred to as "Indonesian tax"). 


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