The income tax treaty between Indonesia and Papua New Guinea entered into force on 5 March 2014. The treaty was signed 12 March 2010, and replaces the 2003 tax treaty between the two countries, which never entered into force.
Taxes Covered
The treaty covers Indonesian income tax, and Papua New Guinea salary tax; additional profits taxes on mining, petroleum and gas operations; withholding taxes on dividends, foreign contractors, management fees and interest; and business payments tax.
S…