Changes to form DGT-1/DGT-2 and the Indonesian anti-treaty abuse rules

Changes to form DGT-1/DGT-2 and anti-treaty abuse rules


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This edition of our Tax News Flash highlights the updated Certificate of Domicile for Non-Residents of Indonesia (forms DGT-1 and DGT-2). At first glance, the new format seems to simplify the necessary administrative procedures. However, a deeper look into the requirements may potentially create more confusion for taxpayers.

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