New Protocol to the Indonesia – The Netherlands T... | KPMG | ID

New Protocol to the Indonesia – The Netherlands Tax Treaty (“The Protocol”)

New Protocol to the Indonesia – The Netherlands T...

This Tax News Flash summarizes the new Protocol made to the Indonesia – The Netherlands Tax Treaty, which was signed on 30 July 2015 and is effective 31 days after formal approvals by both Governments.


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In addition to the revisions of withholding tax rates, the Protocol also confirms that no mutual agreement is required between the Competent Authorities on the mode of application of the Tax Treaty articles regarding dividends, interest and royalties.

They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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