Indonesia recently published in the Official Gazette the decree for the ratification of the pending income tax treaty with Belarus. The treaty, signed 19 March 2013, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Belarusian tax on income, tax on profits, income tax on individuals, and tax on immovable property. It covers Indonesian income tax.
Service PE
The final protocol to the treaty includes the provision that a permanent establishment will be de…