Processing...
Continue shopping Go to cart

Indonesia - Tax Court Ruling on Beneficial Ownership of Interest on Bonds Issued by Dutch Special Purpose Vehicle

Country:
Indonesia
Author:
F. Karyadi
Issue:
Derivatives & Financial Instruments, 2010 (Volume 12), No 6
Published:
25 November 2010
A decision by Indonesia’s Tax Court has denied the application of the 0% withholding tax rate on interest as provided under the Indonesia–Netherlands income tax treaty. The determination of the beneficial owner of the income was central to the Court’s ruling.
 
Order Article