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Synthesized Texts of Indonesia's Tax Treaties with 21 Countries as Impacted by the BEPS MLI

01 September 2021

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Treaty Development

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Indonesia-Australia-Belgium-Canada-Denmark-Finland-France-India-Japan-Luxembourg-Netherlands-New Zealand-Poland-Portugal-Qatar-Russia-Serbia-Singapore-Slovak Republic-South Korea-United Arab Emirates-United Kingdom

The synthesized texts of Indonesia's tax treaties with 21 countries as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) have been published. The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The synthesized texts and the effective dates of the MLI are summarized as follows: The MLI applies for the 1992 Indonesia-Australia tax treaty: with respect to taxes withheld...