Indonesia has recently published in the Official Gazette the decree for the ratification of the pending protocol to the 2002 tax treaty with Mexico. The protocol, signed 16 October 2013, includes an update of the taxes covered in respect of Mexico and the replacement of Article 26 (Exchange of Information) to bring it in line with OECD standards for information exchange. The protocol is the first to amend the treaty and will enter into force 30 days after the ratification instruments are exch…