The withholding tax rates applicable under tax treaties are summarised below: Notes Portfolio Substantial holdings Interest Royalties Tax 1. Algeria 15% 15% 15/0% 15% 10% 2. Australia 15% 15% 10/0% 15/10% 15% 3. Austria 15% 10% 10/0% 10% 12% 4. Bangladesh… Read More
Tax Treaties
Indonesia’s tax treaties provide for tax benefits in the form of withholding tax exemptions for service fees and for reduced withholding tax rates on dividends, interest, royalties, and branch profits received by residents of a country with which Indonesia has signed a tax treaty. Tax exemption on the service fees is typically granted only if… Read More
Permanent Establishment Time Test
Certain activities may give rise to the creation of a PE if they are conducted in Indonesia for more than a certain period of time. The following is a summary of these periods for the activities specified in the relevant tax treaties: Bldg. Site Construction Installation Assembly Supervisory Activities Other Services 1. Algeria 3 months… Read More
INDONESIAN TAX 