SHEET COUNTRY

REPUBLIC OF INDONESIA No. 42, 2017 ENACTMENT. Approval. Tax avoidance

Double. Tax Evasion. Indonesia. Netherlands Empire.

REGULATION OF THE PRESIDENT OF THE REPUBLIC OF INDONESIA

NUMBER 24 YEAR 2017

ABOUT

PASSAGE OF PROTOCOL CHANGE AGREEMENT BETWEEN

THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE ROYAL GOVERNMENT

NETHERLANDS FOR MULTIPLE TAX AVOIDANCE AND PREVENTION

TAX EVASION REGARDING THE TOP TAX

INCOME AND PROTOCOL SIGNED IN JAKARTA

ON 29 JANUARY 2002 (PROTOCOL AMENDING THE AGREEMENT

BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE

GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS FOR THE

AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL

EVASION WITH RESPECT TO TAXES ON INCOME, AND ITS PROTOCOL, SIGNED

AT JAKARTA ON JANUARY 29, 2002)

WITH THE GRACE OF THE GOD ALMIGHTY

THE PRESIDENT OF THE REPUBLIC OF INDONESIA,

DRAWS: A. that the Government of the Republic of Indonesia and the Government

The Kingdom of the Netherlands has signed the Protocol

Change of Approval between the Government of the Republic

Indonesia and the Government of the Kingdom of the Netherlands for

Tax avoidance Multiple and Prevention

Taxes that Drive with Top Taxes

Revenue and Protocols Signed at

Jakarta on 29 January 2002 (Protocol Amending

the Agreement between the Government of the Republic of

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2017, No. 42 -2-

Indonesia and the Government of the Kingdom of the

Netherlands for the Avoidance of Double Taxation and the

Prevention of Fiscal Evasion with Respect to Taxes on

Income, and Its Protocol, Signed at Jakarta on January 29,

2002) in Jakarta, Indonesia, on 30 July 2015;

b. that the Agreement Change Agreement as

referred to in the letter a aims to increase

cooperation in the economic, trade, and

investment between Indonesia and the Netherlands through

tax evasion Multiple countries;

c. that in accordance with the provisions of Section 11 paragraph (1)

Act Number 24 Year 2000 of

Agreement International, need to pass the Protocol

A change of Approval as contemplated in

the letter a with the Presidential Regulation;

d. that under consideration as

referred to in letters a, the letter b, and the letter c, need

set the President's Regulation on Unrest

Protocol Change Agreement between Government

Republic of Indonesia and Netherlands Kingdom Government

for Multiple Tax avoidance and Prevention

The tax repulsion that the upper taxes

income and Protocols were signed at

Jakarta on 29 January 2002 (Protocol Amending

the Agreement between the Government of the Republic of

Indonesia and the Government of the Kingdom of the

Netherlands for the Avoidance of Double Taxation and the

Prevention of Fiscal Evasion with Respect to Taxes on

Income, and Its Protocol, Signed at Jakarta on January 29,

2002);

Given: 1. Article 4 of the paragraph (1) of the Basic Law of the Republic of the Republic

Indonesia Year 1945;

2. Law No. 24 Year 2000 on

International Covenant (Republic of State Sheet

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2017, No. 42 -3-

Indonesia Year 2000 Number 185, Extra Sheet

Republic of Indonesia Indonesia Number 4012);

DECIDED:

Establits: THE PRESIDENT ' S RULE ON THE PASSAGE OF PROTOCOL

CHANGES IN AGREEMENT BETWEEN THE GOVERNMENT

REPUBLIC OF INDONESIA AND THE ROYAL GOVERNMENT

THE NETHERLANDS FOR MULTIPLE TAX AVOIDANCE AND

PREVENTION OF TAX EVASION.

WITH TAX ON INCOME AND PROTOCOL

WHICH WAS SIGNED IN JAKARTA ON 29

JANUARY 2002 (PROTOCOL AMENDING THE AGREEMENT

BETWEEN THE GOVERNMENT OF THE REPUBLIC OF