Indonesia has published Presidential Regulation No. 35, which was signed on 11 May 2021 and provides for the ratification of the new income tax treaty with Singapore. The treaty, signed 4 February 2021, will enter into force once the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force, except for Article 26 (Exchange of Information), which will apply from the date of its entry into force. The 1990 tax treaty between the two…