Article 3 of the Protocol amends Article 13 (Royalties) of the Convention to reduce from

U.S. Income Tax Treaty — Indonesia Technical Explanation - 1988 · 2026-10-03 edition · updated 2026-10-04 · United States

15 percent to 10 percent the rate of tax that may be imposed at source on royalties derived from sources within one of the Contracting States and beneficially owned by a resident of the other Contracting State.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — U.S. Income Tax Treaty — Indonesia Technical Explanation - 1988

U.S. Income Tax Treaty — Indonesia Technical Explanation - 1988

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.