The new income tax treaty between India and Indonesia entered into force on 5 February 2016. The treaty, signed 27 July 2012, replaces the 1987 income tax treaty between the two countries. Taxes Covered The treaty covers Indian income tax, including any surcharge thereon, and Indonesian income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 91 days within any 12-month period. Withholding Tax...