tax treaty
updated 9 years ago
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selamat siang
saya ingin bertanya atas atlet diluar negeri (singapore) yang dikontrak di indonesia namun kurang dari 183 hari apakah tarifnya 20% atau sesuai tax treaty? jika sesuai tax treaty apa sajakah syarat yg harus dipenuhi . terimakasih- Originaly posted by no name:
selamat siang
saya ingin bertanya atas atlet diluar negeri (singapore) yang dikontrak di indonesia namun kurang dari 183 hari apakah tarifnya 20% atau sesuai tax treaty? jika sesuai tax treaty apa sajakah syarat yg harus dipenuhi . terimakasihArticle 16
ARTISTES AND ATHLETES1.
Notwithstanding the provisions of Articles 13 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Such income shall, however, be exempt from tax in that other State if such activities are supported, wholly or substantially, from the public funds of the Government of either Contracting State or a local authority or a statutory body thereof.
2.Where income in respect of personal activities exercised in a Contracting State by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 13 and 14 be taxed in that State.
Such income shall, however, be exempt from tax in that State if such activities are supported, wholly or substantially, from the public funds of the Government of either Contracting State or a local authority or a statutory body thereof.
……………Jika diluar ketentuan di atas, maka dikenakan PPh Pasal 26 Tarif 20%.
