Prevention of Misuse of Double Taxation Agreements

The Directorate General of Taxation of Indonesia issued a new regulation to prevent the misuse of double taxation agreements and avoidance of taxes (“Directorate General Taxation No.PER-62/PJ/2009 of 2009 regarding Prevention of Misuse of Double Taxation Agreement (November 5, 2009) (“DG Tax 62/09”)).  The definition of Avoidance of Double Taxation Agreement (“P3B”) is any agreement … Continue reading Prevention of Misuse of Double Taxation Agreements

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