The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Indonesia on 1 August 2020. Generally, the MLI would apply from 1 January of the year following its entry into force for two countries that are party to a coverage agreement (tax treaty) for withholding taxes and 6 months after entry into force for other taxes. Indonesia, however, has taken the reservation that for the MLI to become effective, Indonesia…