Indonesia has published the decree ratifying the pending income tax treaty with Laos. The treaty, signed 8 September 2011, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Indonesia income tax, and Lao tax on profits (income) of enterprises and organizations, and tax on income of individuals.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting Stat…