France Tax Agency Posts Synthesized Text of DTA, Protocol With Indonesia

The French General Directorate of Public Finance Jan. 27 posted online a synthesized text of the 1979 DTA and protocol with Indonesia and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Aug. 1, 2020. The MLI applies from: 1) Jan. 1, 2021, for withholding taxes; 2) June 26, 2021, for all other taxes in France; and 3) Jan. 1, 2022, for all other taxes in Indonesia. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [France, General Directorate of ...