The income and capital tax treaty between Armenia and Indonesia reportedly entered into force on 8 April 2016. The treaty, signed 12 October 2005, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Armenian profit tax, income tax, property tax and land tax. It covers 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 thr…