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Legal Centric Indonesia

Provisions related to Interpretation of Provisions in Double Taxation Avoidance Agreement

The Directorate General of Taxation stipulated provisions related to the interpretation of the provisions in Double Taxation Avoidance Agreement (P3B). In relation to such matter, in interpreting P3B, definition of a term must be used consistently. The provisions on definitions used for ...

Ketentuan terkait Interpretasi Ketentuan dalam Persetujuan Penghindaran Pajak Berganda

Direktorat Jenderal Pajak menetapkan ketentuan terkait interpretasi ketentuan dalam Persetujuan Penghindaran Pajak Berganda (P3B). Terkait dengan hal tersebut, dalam menginterpretasikan P3B, definisi atas suatu istilah harus digunakan secara konsisten. Ketentuan mengenai definisi yang ...

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