The income tax treaty between Belarus and Indonesia entered into force on 9 May 2018. The treaty, signed 19 March 2013, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Belarusian tax on income, tax on profits, income tax on individuals, and tax on immovable property. It covers Indonesian income tax.
Service PE
The final protocol to the treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes …