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1AGREEMENTBETWEENTHEGOVERNMENTOFTHEREPUBLICOFINDONESIAANDTHEGOVERNMENTOFTHEPEOPLE'SREPUBLICOFCHINAFORTHEAVOIDANCEOFDOUBLETAXATIONANDTHEPREVENTIONOFFISCALEVASIONWITHRESPECTTOTAXESONINCOMETheGovernmentoftheRepublicofIndonesiaandtheGovernmentofthePeople'sRepublicofChina,DESIRINGtoconcludeanAgreementfortheavoidanceofdoubletaxationandthepreventionoffiscalevasionwithrespecttotaxesonincome,HAVEAGREEDASFOLLOWS:Article1PERSONALSCOPEThisAgreementshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.Article2TAXESCOVERED1.ThisAgreementshallapplytotaxesonincomeimposedonbehalfofaContractingStateorofitslocalauthorities,irrespectiveofthemannerinwhichtheyarelevied.2.Thereshallberegardedastaxesonincomealltaxesimposedontotalincome,oronelementsofincome,includingtaxesongainsfromthealienationofmovableorimmovableproperty.3.TheexistingtaxestowhichtheAgreementshallapplyare:(a)inIndonesia:theincometaximposedundertheincometaxlawof1984(Undang-undangPajakPenghasilanl984,LawNumber7ofl983asamended);(hereinafterreferredtoasIndonesiantax);(b)inthePeople'sRepublicofChina:2i)theindividualincometax;ii)theincometaxforenterpriseswithforeigninvestmentandforeignenterprises;iii)thelocalincometax;(hereinafterreferredtoasChinesetax).4.ThisAgreementshallalsoapplytoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheAgreementinadditionto,orinplaceof,theexistingtaxesreferredtoinparagraph3.ThecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofanysubstantialchangeswhichhavebeenmadeintheirrespectivetaxationlawswithinareasonableperiodoftimeaftersuchchanges.Article3GENERALDEFINITIONS1.ForthepurposesofthisAgreement,unlessthecontextotherwiserequires:(a)i)thetermIndonesiacomprisestheterritoryoftheRepublicofIndonesiaasdefinedinitslawsandtheadjacentareasoverwhichtheRepublicofIndonesiahassovereignty,sovereignrightsorjurisdictioninaccordancewithinternationallaw;ii)thetermChinacomprisestheterritoryofthePeople'sRepublicofChinaasdefinedinitslawsandtheadjacentareasoverwhichthePeople'sRepublicofChinahassovereignty,sovereignrightsorjurisdictioninaccordancewithinternationallaw;(b)thetermsaContractingStateandtheotherContractingStatemeanIndonesiaorChinaasthecontextrequires;(c)thetermtaxmeansIndonesiantaxorChinesetax,asthecontextrequires;(d)thetermpersonincludesanindividual,acompanyandanyotherbodyofpersons;(e)thetermcompanymeansanybodycorporateoranyentitywhichistreatedasabodycorporateforthetaxpurposes;(f)thetermsenterpriseofaContractingStateandenterpriseoftheotherContractingStatemean,respectively,anenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarriedonbyaresidentoftheotherContractingState;(g)theterminternationaltrafficmeansanytransportbyashiporaircraftoperatedbyanenterpriseofaContractingState,exceptwhentheshiporaircraftisoperatedsolelybetweenplacesintheotherContractingState;3(h)thetermnationalsmeans:i)anyindividualspossessingthenationalityofaContractingState;ii)anylegalperson,partnershipandassociationderivingitsstatusassuchfromthelawsinforceinaContractingState;(i)thetermcompetentauthoritymeans:(i)inIndonesia:theMinisterofFinanceorhisauthorizedrepresentatives;(ii)inChina:theStateAdministrationofTaxationoritsauthorizedrepresentatives.2.AsregardstheapplicationofthisAgreementbyaContractingState,anytermnotdefinedthereinshall,unlessthecontextotherwiserequires,havethemeaningwhichithasunderthelawsofthatContractingStateconcerningthetaxestowhichthisAgreementapplies.Article4RESIDENT1.ForthepurposesofthisAgreement,thetermresidentofaContractingStatemeansanypersonwho,underthelawsofthatContractingState,isliabletotaxthereinbyreasonofhisdomicile,residence,placeofmanagement,placeofheadofficeoranyothercriterionofasimilarnature.2.Wherebyreasonoftheprovisionsofparagraph1anindividualisaresidentofbothContractingStates,thenhisstatusshallbedeterminedasfollows:(a)heshallbedeemedtobearesidentoftheStateinwhichhehasapermanenthomeavailabletohim;ifhehasapermanenthomeavailabletohiminbothStates,heshallbedeemedtobearesidentoftheStatewithwhichhispersonalandeconomicrelationsarecloser(centreofvitalinterests);(b)iftheStateinwhichhehashiscentreofvitalinterestscannotbedetermined,orifhehasnotapermanenthomeavailabletohimineitherState,heshallbedeemedtobearesidentoftheStateinwhichhehasanhabitualabode;(c)ifhehasanhabitualabodeinbothStatesorinneitherofthem,thecompetentauthoritiesoftheContractingStatesshallsettlethequestionbymutualagreement.3.Wherebyreasonoftheprovisionsofparagraph1apersonotherthananindividualisaresidentofbothContractingStates,thecompetentauthoritiesoftheStatesshallsettlethequestionbymutualagreement.4Article5PERMANENTESTABLISHMENT1.ForthepurposesofthisAgreement,thetermpermanentestablishmentmeansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon.2.Thetermpermanentestablishmentincludesespecially:(a)aplaceofmanagement;(b)abranch;(c)anoffice;(d)afactory;(e)aworkshop;(f)awarehouseinrelationtoapersonprovidingstoragefacilitiesforothers;(g)premisesusedassalesoutlet;(h)afarmorplantation;(i)amine,anoilorga