Indonesia has published Presidential Decree No. 77 of 3 August 2017, which ratifies the pending protocol to the 1991 income tax treaty with Malaysia. The protocol, signed 20 October 2011, replaces Article 25 (Exchange of Information) to bring it in line with the OECD standard for information exchange. It is the second protocol to amend the treaty and will enter into force and generally apply once the ratification instruments are exchanged.