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Latest Columns Tax Treaty

  • Income Tax Treatment under Tax Treaties Reregulated

    Income Tax Treatment under Tax Treaties Reregulated

    Recently, the Ministry of Finance has issued Regulation Number 202/PMK.010/2017 of 2017 on Implementation of Income Tax Treatment Based on International Tax Treaties (Regulation 202/2017). Regulation 202/2017 supersedes the Ministry of Finance Regulation Number 157/PMK.010/2015 and its amendment number 5/PMK.010/2017. In this column we discuss the income tax treatment for foreigners and Indonesians under the new Regulation 202/2017.

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