The new income tax treaty between Indonesia and the United Arab Emirates reportedly entered into force on 19 August 2021. The treaty, signed 24 July 2019, replaces the 1995 tax treaty between the two countries.
Taxes Covered
The treaty covers Indonesian income tax imposed under Law No. 7 of 1983 as amended and covers UAE income tax and corporation tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes serv…