Tax Treaties and English Tax Law Reference Package

A two-book package for international tax practitioners who need the most comprehensive DTAA (tax treaty) guidance alongside a reference to Indonesian tax law text in English.

Double Taxation Avoidance Agreements: Guidance, Interpretation, and Application, 2nd Edition contains 27 chapters providing a thorough treatment of DTAAs: an introduction to international taxation and the elimination of double taxation, the development of DTAA models (OECD, UN, US Model), the application and interpretation of DTAAs, persons covered, permanent establishment (including construction, service, and agency PEs), business profits, income from shipping and air transport, dividends, interest, royalties, beneficial ownership, immovable property, capital gains, various types of income (independent personal services, employment relationships, directors, entertainers, pensions, government employees, students, academics), other income, elimination of double taxation, non-discrimination, exchange of information, assistance in tax collection, and diplomatic officials.

The Consolidation in a Single Text: GPTP Law, Income Tax Law, and VAT Law - English Edition presents the official text of the GPTP Law, Income Tax Law (including permanent establishment provisions and international aspects), and VAT Law in English, based on Law No. 6 of 2023 and Law No. 1 of 2026, making it an essential reference for understanding the interaction between Indonesia's domestic provisions and its DTAAs.

This package is highly relevant for international tax consultants, MNC tax teams, and tax lawyers who interact with foreign partners or clients regarding the application of Indonesia's tax treaties.

Package contents:

1. Double Taxation Avoidance Agreements: Guidance, Interpretation, and Application, 2nd Edition (1,044 pages, February 2023)
2. SDSN English Edition (308 pages, May 2026)

Authors:

Darussalam, Danny Septriadi, and Riyhan Juli Asyir (editors)

Publisher:

DDTC (PT Dimensi Internasional Tax)