Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 1
Personal Scope
(1) This Agreement shall apply to persons who are residents of one or both of the Contracting States.
(2) This Agreement shall not affect the taxation by Indonesia of its residents, except with respect to the benefits granted under paragraph (3) of Article 7, paragraph (2) of Article 9, or Articles 17, 21, 23, 24, 25 or 27 of this Agreement.