Article 1 States that the Convention is applicable to residents of the United States or

Indonesia or of both countries. Residence is defined in Article 4 (Fiscal Residence). This is a general rule to which there are certain exceptions. For example, Article 28 (General Rules of Taxation) provides, among other things, that the United States generally reserves the right to tax its citizens and certain former citizens in accordance with its domestic law, i.e., without regard to their place of residence. The assurances of non-discrimination provided in Article 24 (Nondiscrimination) and the exchange of information provisions of Article 26 (Exchange of Information) are not restricted by this Article, and thus may apply to residents of third countries, as may certain other provisions, such as paragraph 2 of Article 7 (Source of Income) and paragraph 1 of Article 10 (Related Persons).