Japan's Ministry of Finance has published the synthesized text of the 1982 income tax treaty with Indonesia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). A summary of the application of the MLI has also been published. The synthesized text is solely for the purpose of facilitating the understanding of the application of the MLI to the treaty and does not constitute a source of law. The MLI applies for the 1982 Japan-Indonesia tax treaty: In Japan: with respect to taxes withheld at source on amounts paid or...