INTERNATIONAL TAX PLAZA - Protocol amending the Dutch – Indonesian DTA to enter into force

Details: Published: 09 July 2017

The Protocol amending the Agreement between the Government of the Kingdom of the Netherlands and the Government of the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, and its Protocol, signed at Jakarta on January 29, 2002, is to enter into force on August 1, 2017.

Based on Article 10 of the Protocol the fact that the Protocol enters into force on August 1, 2017 means that the provisions of the Protocol shall for the first time have effect for amounts paid or credited on or after October 1, 2017.

An analysis of the provisions of the Protocol as well as a link to the text of the Protocol can be found in our article from August 10, 2015.

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