115 | P a g e
OECD MODEL UN MODEL
INDONESIAN MODEL Art. 9 Associated
enterprises Art. 10 Dividends
Art. 11 Interest Art. 12 Royalties
Art. 13 Capital gains Art. 14 [Deleted]
Art. 15 Income from employment
Art. 16 Directors fees
Art. 17 Artistes and sportsmen
Art. 18 Pensions
Art. 19 Government Service
Art. 20 Students Art. 21 Other income
CHAPTER IV Taxation of capital
Art. 22 Capital CHAPTER V
Methods for elimination of double taxation
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 and remuneration of top-
level managerial officials Article 17 Artistes and
sportspersons Article 18 Pensions and
social security payments alternative A
Article 18 Pensions and social security payments
alternative B Article 19 Government
service Article 20 Students
Article 21 Other income
CHAPTER IV Taxation of capital
Article 22 Capital CHAPTER V
Methods for elimination of double taxation
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 CHAPTER IV
Special provisions
116 | P a g e
OECD MODEL UN MODEL
INDONESIAN MODEL Art. 23 A Exemption
method Art. 23 B Credit method
CHAPTER VI Special provisions
Art. 24 Non-discrimination Art. 25 Mutual agreement
procedure Art. 26 Exchange of
information Art. 27 Assistance in the
collection of taxes
Art. 28 Members of diplomatic missions and
consular posts Art. 29 Territorial
extension CHAPTER VII
Final provisions Art. 30 Entry into force
Art. 31 Termination
Article 23 A Exemption method
Article 23 B Credit method CHAPTER VI
Special provisions Article 24 Non-
discrimination Article 25 Mutual
agreement procedure Article 26 Exchange of
information Article 27 Members of
diplomatic missions and consular posts
CHAPTER VII Final provisions
Article 28 Entry into force
Article 29 Termination Article 23 method for
elimination of double taxation
Article 24 non- discrimination
Article 25 mutual agreement procedure
Article 26 exchange of information
Article 27 members of diplomatic missions and
consular posts CHAPTER V
Final provisions Article 28 entry into force
Article 29 termination
4. Judul P3B.
Dari peristilahan yang digunakan dalam menyebut tax treaty, OECD Model dan UN Model menggunakan istilah “convention”, sedangkan model P3B Indonesia
menggunakan istilah “agreement”. Istilah agreement digunakan Model P3B Indonesia karena sesuai pengertian bahwa P3B bukanlah perjanjian namun
persetujuan. Kata persetujuan lebih mengikat dan dilandasi oleh kesepakatan kedua
