新加坡印度尼西亚双重税收条约

全球经济危机在几乎缺乏在几个区域经济中留下了缺陷的国家大幅下降。印度尼西亚丰富的自然资源仍然是国际集团的主要牵引力;然而，情况逐渐变化，焦点转移到印度尼西亚消费者。据报道，2013年第一季度，外国直接投资增长27％，达到65.5万亿卢比，或近70亿元。人口大，劳动力和不断增长的中产阶级都会吸引投资印度尼西亚。波士顿咨询集团最近预计印度尼西亚中产阶级和富裕的消费者将在2020年增加到1.41亿日。最重要的是该国的单位劳动力成本远远低于中国，印度或越南等传统目的地近期易于缓解许可过程和政府努力减少繁文缛节，旨在提高该国的制造竞争力。印度尼西亚正在发展成为该地区的主要投资目的地。

Singapore-Indonesia Bilateral Relationship

新加坡是一个世界级的城市状态，作为区域枢纽和国际金融中心的未挑选地位，是战略性地定位在印度尼西亚的经济潜力。新加坡和印度尼西亚有一个强大的双边关系，经济合作是基础。新加坡是印度尼西亚的主要外国投资者，与印度尼西亚的投资环境改善，城市 - 富裕的国家的邻近居住在资源丰富的国家，使其成为在印度尼西亚寻求机遇的国际投资者的关键渠道。Singapore has been the top foreign investor into Indonesia for three consecutive years, with investments amounting to US$5.1 billion in 2011. Singapore and Indonesia are close working partners in achieving ASEAN’s goal of establishing an ASEAN Community by 2015 that will pave way for faster expansion of the ASEAN economies. Singapore is constantly honing its edge among the regional business hubs by developing a comprehensive network of treaty arrangements to ensure its distinction as the destination for regional holding companies. The Singapore-Indonesia Double Tax Agreement (DTA) is one such treaty arrangements that assures attractive tax proposition to the investors operating across borders of both the countries. The following is an overview of the key provisions of the DTA.

Singapore-Indonesia DTA

The Government of the Republic of Singapore and the Government of the Republic of Indonesia concluded the Agreement for Avoidance of Double Taxation on 8 May 1990, which came into force on 25 January 1991.

DTA的范围

The provisions of the DTA apply to persons who are residents of one or both of the Contracting States. “Person” includes an individual, a company and any other body of persons, which is treated as an entity for tax purposes. The provisions of the DTA shall be applicable to all taxes imposed on income on behalf of a Contracting State. In the case of Indonesia the provisions shall apply to the income tax (pajak penghasilan), and, to the extent provided in such income tax, the company tax (pajak perseroan) and the tax on interest, dividends and royalties (pajak atas bunga, dividen dan royalty). In the case of Singapore the agreement covers income tax.

居住

The term “a resident of a Contracting State” means any person who is resident in a Contracting State for tax purposes of that Contracting State. This term shall not include a permanent establishment of a foreign enterprise, which is treated as a resident for tax purposes. In case of an individual, who is a resident of both countries, his tax residency shall be determined by the location of his permanent home, but if permanent home is in both countries or in neither of them, then the center of vital interest shall be taken into account. When both permanent home or vital interest factors fail to determine the residency, then habitual abode will be considered; and if the individual does not have habitual abode in both the countries, then the nationality will be taken into consideration; and where the individual is a national of both countries or neither of them, then the contracting states shall determine the residency through mutual agreement. If the person, other than an individual, is a resident of both the contracting states, then the residency shall be determined by the state in which its place of effective management is situated. In cases of doubt, the competent authorities of the contracting States shall determine the residency through mutual agreement by taking into consideration all relevant factors.

Permanent Establishment

“Permanent establishment” (PE) means a fixed place of business through which the business of an enterprise is wholly or partly carried out. PE includes office, factory, workshop, installations such as drilling rig, places of extraction of natural resource such as mines, quarry, oil wells, etc. Building site or construction, assembly or installation project constitutes a permanent establishment only if it lasts more than 183 days. The furnishing of services or consulting services through employees or other persons engaged by the enterprise for an aggregate period of more than 90 days within a twelve-month period shall also encompass a PE. Storage facilities held for certain purposes, such as storage of goods for the purpose of display, delivery, processing etc., would not amount to a PE. Likewise, maintenance of a fixed place solely for the purpose of carrying on activities that are of a preparatory or auxiliary in character will also not amount to a PE. An enterprise of a contracting state carrying on supervisory activities in that other State for more than 6 months in connection with a construction, installation or assembly project which is being undertaken in that other State shall be deemed to have a PE in the other state. Engagement of a broker, general commission agent or any other agent of an independent status for carrying out business in one of the contracting state will not amount to PE. If the activities of such an agent are devoted wholly or almost wholly on behalf of the enterprise is acting on behalf of an enterprise and habitually exercises an authority to conclude contracts on behalf of the enterprise in a contracting state then the agent is deemed to be a PE. However if the activities carried out by the agent is auxiliary in nature it will not amount to a PE. A resident company of a contracting state controlled or being controlled by a resident company of other contracting state shall not by itself amount either company a PE of the other.

重要的规定

关于股息的税收

Dividends paid by a resident company of a Contracting State to a resident of the other Contracting State may be taxed in that other State. However it may be subjected to tax in the Contracting State of which the company paying the dividends is a resident. But where the recipient of the dividend is the beneficial owner and resident of the other contracting state the tax so charged shall not exceed

• 10% of the gross amount of the dividends if the recipient is a company which owns directly at least 25% of the capital of the company paying the dividends;
• 15% of the gross amount of the dividends in all other cases.

This provision shall not apply if the recipient has a PE in the contracting state of which the company paying the dividends is a resident and such dividend received is effectively connected to that PE. Such income from dividends connected to a PE will be treated as a Business Profit and subjected to tax treatment accordingly.

Tax on Interest

在缔约国和其他缔约国的居民支付的兴趣可能会在其他国家征税。但是，这种兴趣也可能在其出现的缔约国中征税;如果收件人是兴趣的有益所有人，则税收的税收不得超过总金额的10％。缔约国政府应豁免在其他州的兴趣方面豁免其他缔约国。在下列情况下，一份缔约国所产生的兴趣应仅在其他缔约国应纳税：

• 如果对债券，债券或政府的其他类似义务，政治细分，承包国家的地方权力或缔约国的地方或
• If the interest is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Monetary Authority of Singapore, or the “Bank Indonesia” (The Central Bank of Indonesia), or any other lending institution, as may be specified and agreed in letters exchanged between the competent authorities of the Contracting States.

The above provisions shall not be applicable if the beneficial owner of the interest, has a PE or fixed base in the contracting state in which the payer is resident and the interest paid is effectively connected with such PE or fixed base. If, due to the special relationship existing between the payer and the recipient, the interest paid is in excess of the amount that would have otherwise been paid, then the provision of the treaty shall apply only to that amount and any excess amount of interest paid will be taxable according to the laws of each Contracting State.

Tax on Royalties

在缔约国和其他缔约国居民支付的特许权使用费可能征税。当付款人是该州的居民时，特许权使用费将被视为在承包状态下出现。但是，这些版税的特许权使用费也可能在他们产生的缔约国征税，并根据该国家的法律，但如果收件人是特许权使用费的有益所有人，则税收的税收不得超过总金额的15％版税里。特许权使用费包括作为使用或使用权，或使用权利，任何版权专利，商标，设计或模型，计划等的支付。如果支付者和收件人之间存在的特殊关系，则支付的特许权使用费超过否则将支付的金额，然后提供条约的规定仅适用于该金额，并且根据每份缔约国的法律征收任何过量的版税。

资本收益税

该条约不会讨论资本收益。然后，资本收益的税收处理将受到每个州的国内税法，由第21条（即收入没有明确提及的收入）。资本收益在印度尼西亚采购，印度尼西亚将有权税收。新加坡不对资本收益征税。

Treatment of Business Profits

缔约国企业的利润仅在该国征税，除非企业通过位于其中的PE在其他缔约国进行业务。但只有可以有效地归因于PE的利润的部分只能在其他缔约国征税。为了确定PE的利润，如果PE是独立企业，则应允许所有费用和扣除，这些费用和扣除可合理归因于PE和免赔额，并确定PE的利润似乎是一个不同的独立的企业在相同或类似的条件下与相同或类似的活动进行了相同或相似的活动，并与它的企业单独处理它是PE的企业。PE仅仅购买企业的商品或商品，不得呈现归因于该PE的利润。除非存在相反的有效原因，否则必须通过相同的方法制作对PE的利润归因。在主管当局可获得的信息不足的情况下，该协议的规定不得阻碍缔约国的法律或主管当局自行决定。

处理所得的财产

所得的居民承包统计e from immovable property situated in the other Contracting State may be taxed in that other State. Income from immovable property of an enterprise and income from immovable property used for the performance of independent personal services shall also be covered by this provision. Income from direct use, letting or use in any other form of immovable property shall be covered by the agreement. The term “immovable property” shall comprise of properties as defined by the law of the contracting state in which the property is located. It shall include accessories, equipment, livestock, rights and usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. However, ships and aircraft shall not be regarded as immovable property.

Treatment of Income from Shipping & Air Transport

缔约国企业从国际交通运营中缔约国企业的收入仅限于该缔约国。在这种情况下，在其他缔约国征收此类收入的情况下，征收其他缔约国的税项应减少等于50％的金额。这些规定根据参与池，联合业务或国际运营机构，申请股票或飞机的收入份额。

治疗相关的企业

If an enterprise or persons involved in an enterprise of a Contracting State participate directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, the enterprises involved are said to be associated enterprises. The terms and conditions of operations and transactions between the associated enterprises will differ from those made between independent enterprises, thus affecting the profitability and income of the enterprises. In the case of associate enterprises the DTA provides that the contracting states may deem a taxable income that would have otherwise accrued if the parties were independent and tax the enterprises accordingly.

Treatment of Individual Income

Independent Personal service

所得的居民承包统计e in respect of professional services or other activities of an independent character shall be taxable only in that State unless he is present in the other Contracting State for a period or periods exceeding in the aggregate 90 days in any twelve-month period. Only that portion of the income attributable to his stay and activities performed in the other state may be taxed. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

依赖个人服务

Salaries, wages and other similar remuneration derived by a resident of a State for employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration may be taxed in that other State. However even if the employment is exercised in the other Contracting State the recipient shall only be subjected to tax in the first mentioned state in the following circumstances:

• the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and
• 薪酬是由雇主支付的，雇主是一名雇主，雇主是第一届州的居民;和
• the remuneration is not borne by a PE which the employer has in the other State.

董事的费用

Directors’ fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

Entertainers, Artists & Athletes

Income derived by a resident of a State as an entertainer, such as a theatre, motion picture, radio or television artiste, a musician, or an athlete, from his personal activities as such exercised in the other State, may be taxed in that other State. However, such incomes shall be exempt from tax if they are accrued for such activities exercised in one of the contracting state under some mutually agreed exchange programs or substantially supported by public funds of the Government, a political subdivision, a local authority or a statutory body of the other Contracting State.

Pensions

Pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State in consideration of past employment may be taxed in the first-mentioned State.

Persons on Government Service

除了缔约国或政治细分或当地当局或其当地当局或其法定机构的养老金以外的养老金以及向个人提供给予该国家的服务，细分，权力或机构的养老金被那个国家征税。但是，如果在该州提供服务，居民收件人是国家的国家，他的居留权不仅为了提供服务的目的，这些报酬只会在其他缔约国纳税。

学生和学员

Students and trainees who were a resident of a contracting state immediately before visiting the other contracting state, where he receives training or education and is temporarily present in the other contracting state solely for the purpose of education or training, shall be exempt from tax in the other state. Taxation in the other state shall be exempted on all remittances and grants received from abroad and any remuneration not exceeding US$2,200 per annum in respect of services in that other State provided the services are performed in connection with his study, research or training or are necessary for the purposes of his maintenance.

Elimination of Double Taxation

The DTA provides relief from double taxation where income is subject to tax in both Contracting States. In the case of Indonesia, Singapore tax payable in respect of income derived from Singapore shall be allowed as a credit against the Indonesia tax payable in respect of that income. The Indonesia tax payable in respect of income derived from Indonesia shall be allowed as a credit against Singapore tax payable in respect of that income. The credit thus provided shall not exceed the respective country’s tax as computed before the credit is given.

Conclusion

新加坡的国内税制本身是国际投资者的一个非常有吸引力的特色。凭借其税收友好政策，如外国股息，豁免某些外国收入，没有对非居民支付的股息的扣缴税，而新加坡无疑是最具吸引力的全球商业中心和持有公司的令人垂涎的司法管辖区。这些方面与Idonyia的DTA结合使用，对业务结构的一个有趣的主张，这是从国际税收规划的角度最有效的。

For more details on the specific provisions covered under the tax treaty between Singapore and Indonesia, please refer toIRAS Website。

For general information on Singapore DTAs, refer toSingapore Double Taxation Agreements (DTA) Guide。