Indonesia has published Presidential Regulation No. 34, which was signed on 4 May 2021 and provides for the ratification of the new income tax treaty with the United Arab Emirates. The treaty was signed 24 July 2019 and, once in force and effective, will replace the 1995 tax treaty between the two countries.
Taxes Covered
The treaty covers Indonesian income tax imposed under Law No. 7 of 1983 as amended and covers UAE income tax and corporation tax.
Service PE
The treaty includes the p…