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tax treaty atas royalty antara indonesia dan amerika

ROYALTIES 1. Royalties derived from sources within one of the Contracting States by a resident of other Contracting State may be taxed by both Contracting States. 2. The rate of tax imposed by a Contracting State on royalties derived from sources within that Contracting State and beneficially owned by a resident of the other Contracting State shall not exceed 10 percent of the gross amount of royalties described in paragraph 3. 3. (a) The term “royalties” as used in this Artic

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