Indonesia published in the Official Gazette on 29 November 2019 the regulation for the ratification of the pending income tax treaty with Tajikistan. The treaty, signed 28 October 2003, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Indonesian income tax and covers Tajikistan income tax and profit tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through …