Indonesia

Foreign tax relief

Subject to certain limitations (such as DTA provisions), a credit is granted for tax paid or due abroad in connection with income received or accrued abroad. Proof of tax paid in the foreign country must be attached to the tax return to substantiate the tax credit claimed.

For exempted income items, foreign taxes paid will not be allowed as a credit or deduction or refunded for Indonesian tax purposes.

Tax treaties

* Ratified but not yet effective, pending the exchange of ratification documents.