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June 26, 2026
The Government of the Republic of Indonesia and the Government of the United Arab Emirates,
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:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 12A - Fees for Technical Services
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Teachers and Researchers
Article 17 - Students and Trainees
Article 18 - Artists and Athletes
Article 19 - Directors' Fees
Article 20 - Pensions and Annuities
Article 21 - Government Services
Article 22 - Other Income
Article 23 - Elimination of Double Taxation
Article 24 - Non-Discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Diplomatic and Consular Officials
Article 28 - Income from Hydrocarbons
Article 29 - Principle Purpose Test
Article 30 - Entry into Force
Article 31 - Termination
Protocol
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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.