Federal Decree No. 173/2020 Agreement Between the Government of the United Arab Emirates and the Government of the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
The Government of the United Arab Emirates and the Government of the Republic of Indonesia,
Intending to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residence of third jurisdictions)
Have agreed as follows:
Article 1 - Personal Scope
1- This Agreement shall apply to persons who are residents of one or both of the Contracting States.
2- This Agreement shall not affect the taxation by Indonesia of its residents, except with respect to the benefits granted under paragraph 3 of Article 7, paragraph 2 of Article 9, or Articles 17, 21, 23, 24, 25, or 27 of this Agreement.