The Double Taxation Relief (Taxes on Income) (Indonesia) Order 1994

ARTICLE 3 General definitions

(1) In this Agreement, unless the context otherwise requires:

(a) the term “United Kingdom of Great Britain and Northern Ireland” means the territory of Great Britain and Northern Ireland, including any maritime area situated beyond the territorial waters of the United Kingdom within which the United Kingdom of Great Britain and Northern Ireland may exercise rights with regard to the sea-bed and subsoil and the natural resources in accordance with international law;

(b) the term “Indonesia” means the territory under the sovereignty of the Republic of Indonesia and such parts of the Continental Shelf and the adjacent seas, over which the Republic of Indonesia has sovereignty, sovereign rights as well as other rights in accordance with international law;

(c) the term “national” means:

(i) in relation to the United Kingdom, any British citizen or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the law in force in the United Kingdom;

(ii) in relation to Indonesia, any individual possessing the nationality of Indonesia, and any juridical person created or organised under the laws of Indonesia and any organisation without juridical personality treated for the purposes of Indonesian tax as a juridical person created or organised under the laws of Indonesia;

(d) the terms “a Contracting State” and “the other Contracting State” mean the United Kingdom or Indonesia as the context requires;

(e) the term “person” comprises an individual, a company and any other body of persons, but subject to paragraph (2) ot this Article does not include a partnership;

(f) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;

(g) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

(h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

(i) the term “competent authority” means, in the case of the United Kingdom the Commissioners of Inland Revenue or their authorised representative, and in the case of Indonesia the Minister of Finance or his authorised representative.

(2) A partnership deriving its status from Indonesian law which is treated as a taxable unit under the law of Indonesia shall be treated as a person for the purposes of this Agreement.

(3) As regards the application of this Agreement by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Agreement.