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of <h1>India-Indonesia Tax Protocol: Key Provisions on Taxation, Business Profits, and Information Exchange Explained in English, Hindi, and Bahasa.</h1> The protocol between the governments of India and Indonesia for the Avoidance of Double Taxation and Prevention of Fiscal Evasion outlines several key provisions. Profits from sales or business activities linked to a permanent establishment may be taxed if they aim to avoid taxation. Articles on interest and royalties are overridden by business profits provisions if income is connected to business activities. A state may tax a foreign permanent establishment's profits at a higher rate without it being discriminatory. Additional or branch profits tax may be imposed but capped at 15%. Production sharing contracts for oil and gas take precedence over the agreement. Information exchange can be used for other government enforcement purposes if authorized. The protocol is equally authentic in Hindi, Bahasa Indonesia, and English, with the English text prevailing in case of interpretation divergence.
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