Side that, there are still one covenants again which must be fulfilled in the case of applying P3B, that is body or people tax subject must in one of state ( resident). Doube non-taxation there will be if there is certain tax subject struck from by imposition of tax. Pursuant to which now applies, Income tax [Code/Law] doesn't give Iiberation to certain tax subject. The in inviting Income tax is someone is not be obliged to pay [for] income tax if(when its(the production doesn't exceed storey " production doesn't hit tax".
If a certain body struck from imposition of tax pursuant to [code/law] a state hence the body shouldn't enter in category " resident" as arranged in Section 4 sentence ( 1) OECD MODEL. In the case of that way hence if the body receive Indonesian production and hit [by] tax hence will not happened double non-taxation.
In practicing, to enjoy the rule in P3B someone or body must can show domicile letter ( certificate of residence), as evidence the respected fulfills criterion " liable to tax".
If a certain body struck from imposition of tax pursuant to [code/law] a state hence the body shouldn't enter in category " resident" as arranged in Section 4 sentence ( 1) OECD MODEL. In the case of that way hence if the body receive Indonesian production and hit [by] tax hence will not happened double non-taxation.
In practicing, to enjoy the rule in P3B someone or body must can show domicile letter ( certificate of residence), as evidence the respected fulfills criterion " liable to tax".
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