Singapore and Indonesia sign revised income tax treaty

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Chester Wee
11 Mar 2020
Subject Tax alert
Categories International Tax update
Jurisdictions Singapore

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This alert summarises some of the key changes introduced in the Revised Treaty.

On 4 February 2020, Singapore and Indonesia (Contracting States) signed a revised income tax treaty (Revised Treaty). The existing income tax treaty was concluded three decades ago on 8 May 1990. The Revised Treaty adopts the mandatory provisions in the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).

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