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Indonesia Updates Framework for Application of Tax Treaties

|Approved Changes|Indonesia
Indonesia

Indonesia's Ministry of Finance has issued Regulation No. 112 of 2025 (PMK-112/2025), a comprehensive new regulation that updates the framework for the application of tax treaties in line with international standards. Broadly, PMK-112/2025 covers:

  • Procedures for applying Indonesia’s tax treaties, defining how taxpayers can access reduced withholding tax rates or exemptions under treaties;
  • Res…