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Article 5 of the Protocol provides the rules governing the entry into force of the…

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

provisions. The Protocol will be subject to ratification according to the normal procedures in both Contracting States and instruments of ratification will be exchanged as soon as possible. Upon the exchange of instruments, the Protocol will enter into force immediately. The provisions of the Protocol will have effect for amounts paid or credited on or after the first day of the second month following the date on which the Protocol enters into force.

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

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