Categories
P3B

Struktur P3B

    Pasal-Pasal dalam P3B dalam dikelompokkan menjadi:
  1. Ruang Lingkup (Scope)
  2. Definisi
  3. Substansi (Pembagian hak pemajakan atas penghasilan)
  4. Anti Penghindaran Pajak
  5. Metode Menghilangkan Pajak Berganda
  6. Lain-lain
Struktur P3B
Pasal Judul Jenis
1 Personal Scope Scope
2 Taxes Covered Scope
3 General Definitions Definisi
4 Resident Definisi
5 Permanent Estabilishment Definisi
6 Immovable Property Substansi
7 Business Profit Substansi
8 Shipping Substansi
9 Associated Enterprise Anti-Avoidance
10 Devidend Substansi
11 Interest Substansi
12 Royalties Substansi
13 Capital Gain Substansi
14 [Independent Personal Service] Substansi
15 Dependent Personal Service Substansi
16 Directors Substansi
17 Artistes and Sportsman Substansi
18 Pensions Substansi
19 Goverment Services Substansi
20 Students Substansi
21 Other Income Substansi
22 Capital Substansi
23 Elimination of Double Taxation Metode Penghilangan Pajak Berganda
24 Non Discrimination Lain-lain
25 Mutual Agreement Procedure Metode Penghilangan Pajak Berganda
26 Exchange of Information Anti-avoidance
27 Diplomats Lain-lain
28 Territorial Extension Lain-lain
29 Entry in Force Scope
30 Termination Scope

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