The income tax treaty between Indonesia and Serbia entered into force on 13 December 2018. The treaty, signed 28 February 2011, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Indonesia income tax and covers Serbian corporate income tax and personal income tax.
Residence
If a company is considered resident in both Contracting States, the competent authorities of the Contracting States will determine its residence for the purpose of the treaty through …