New Tax Treaty between Indonesia and Singapore has Entered into Force

The new income tax treaty between Indonesia and Singapore entered into force on 23 July 2021. The treaty, signed 4 February 2020, replaces the 1990 tax treaty between the two countries.
Taxes Covered
The treaty covers Indonesian income tax and Singapore income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise fur…
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