On 28 April 2015, the Mexican Senate approved the pending protocol to the 2002 income tax treaty with Indonesia. The protocol, signed 16 October 2013, is the first to amend the treaty since it was signed. It amends the Mexican taxes covered by adding the business flat rate tax, and replaces Article 26 (Exchange of Information) bringing it in line with the OECD standard for information exchange.
The protocol will enter into force 30 days after the ratification instruments are exchanged, and w…