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P3B

Perbedaan dan Persamaan Konsep P3B antara OECD Model dan UN Model

Untuk mengetahui Negara mana yang boleh/ dapat mengenakan pajak atas penghasilan yang dimaksud, terdapat dua konsep yaitu:

Shall be taxable only
Hak pemajakan atas suatu penghasilan diberikan ke satu negara yaitu negara Domisili (Contracting State), sehingga negara lainnya tidak boleh memajaki.

May be taxed
Hak pemajakan atas suatu penghasilan dibagi antara negara sumber (Contracting State) dan negara domisili (Other Contracting State) dengan persentase sesuai kesepakatan.
Pasal Jenis Penghasilan OECD United Nations
6 Income from Immovable Property May be taxed May be taxed
7 Business Profit Shall be taxable only Shall be taxable only
8 International Shipping and Air Transport Shall be taxable only Shall be taxable only
10 Dividends May be taxed May be taxed
11 Interest May be taxed May be taxed
12 Royalties Shall be taxable only May be taxed
12A Fees for Technical Services May be taxed
13 Capital Gains May be taxed May be taxed
14 Independent Personal Services Deleted Shall be taxable only
15 Income from Employment/
Dependent Personal Services
Shall be taxable only Shall be taxable only
16 Directors’ Fees /
Directors’ Fees and Remuneration of Top-Level Managerial Officials
May be taxed May be taxed
17 Entertainers and Sportspersons /
Artistes and Sportspersons
May be taxed May be taxed
18 Pensions
Pensions and Social Security Payments
Shall be taxable only Shall be taxable only
19 Goverment Services Shall be taxable only Shall be taxable only
20 Students Shall not be taxed Shall not be taxed
21 Other Income Shall be taxable only Shall be taxable only

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