Agreement between the Government of the Republic of INDONESIA and the Government of the State of KUWAIT for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - International Traffic

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Capital Gains

Article 14 - Independent Personal Services

Article 15 - Dependent Personal Services

Article 16 - Directors' Fees

Article 17 - Artistes and Athletes

Article 18 - Pensions and Annuities

Article 19 - Government Service

Article 20 - Teachers and Researchers

Article 21 - Students and Trainees

Article 22 - Other Income

Article 23 - Capital

Article 24 - Elimination of Double Taxation

Article 25 - Non-Discrimination

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Miscellaneous Rules

Article 29 - Diplomatic and Consular Privileges

Article 30 - Entry into Force

Article 31 - Termination