The new income tax treaty between India and Indonesia entered into force on 5 February 2016. The treaty, signed 27 July 2012, replaces the 1987 income tax treaty between the two countries.
Taxes Covered
The treaty covers Indian income tax, including any surcharge thereon, and Indonesian income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other…