The Indonesia Directorate General of Taxation has issued Regulation No. PER-10/PJ/2017 on the application for tax treaty benefits. The regulation provides for the process and requirements for application, including the general requirements for eligibility of an income recipient. The eligibility requirements form part of the treaty benefit application and include:
- That one of the principal purposes of the arrangements or transactions is not to obtain benefits under the treaty;
- There are relev…