Indonesia's Directorate General of Taxation announced on 8 September 2020 the signing of a Memorandum of Understanding (MoU) with Australia regarding the automatic exchange of information on withholding tax. The MoU was signed by Indonesia on 11 August 2020 and by Australia on 19 August 2020. The MoU provides for the implementation of Article 26 (Exchange of Information) of the 1992 tax treaty between the two countries in order to monitor taxpayer compliance and combat tax avoidance and evas…