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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Indonesia: Fees for services

Indonesia levies a withholding tax on fees paid for services rendered in Indonesia. Under the agreement Indonesia may tax such fees when paid to a resident of the United Kingdom only in the circumstances set out in Article 5(3)(b) of the agreement and then only in accordance with the rules laid down in the Business profits article (Article 7).

See INTM168062 for the method of calculation of tax credit relief.