Details of the protocol to the Indonesia - Malaysia Income Tax Treaty (1991)(as amended through 2006), signed on 20 October 2011, have become available. The protocol was signed in the Malay, Indonesian and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. Malay, Indonesian and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The amending protocol generally follows article 26 of the OECD Model (2010). The changes to article 25 (Exchange of information) of the treaty are: -   the information requested may...