Indonesia
A. Progress in the implementation of the minimum standard
Indonesia has 70 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-one of those agreements comply with the minimum standard.
Indonesia signed the MLI in 2017 and deposited its instrument of ratification on 28 April 2020. The MLI entered into force for Indonesia on 1 August 2020. On 27 November 2023, Indonesia made an additional notification to expand its list of agreements to be covered under the MLI The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Indonesia reserved the right to delay the entry into effect of the provisions of the MLI until Indonesia has completed its internal procedures for this purpose with respect to each of its listed agreements.1 Indonesia notified that it completed its internal procedures for the entry into effect of the MLI with respect to its agreements with Australia, Belgium, Canada, Denmark, Finland, France, India, Japan, Korea, Luxembourg, Netherlands, New Zealand, Poland, Portugal, Qatar, the Russian Federation, Serbia, Singapore, the Slovak Republic, Sweden, the United Arab Emirates and the United Kingdom on 26 November 2020, with respect to its agreements with Croatia, Egypt, Hungary, Malaysia and Pakistan on 21 October 2021, with respect to its agreements with China (People’s Republic of), Hong Kong (China), the Seychelles, Thailand, Romania and Spain on 10 November 2022, and with respect to its agreements with Bulgaria, Mexico, South Africa and Viet Nam on 27 November 2023.
Indonesia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2
B. Conclusion
Indonesia has given effect to its plan for the implementation of the minimum standard in its agreements with Belarus, Jordan, Mongolia, Morocco, Papua New Guinea, Sri Lanka, Tunisia and Ukraine. Indonesia made an additional notification in November 2023 to expand its list of agreements to be covered under the MLI to include those agreements.