On 3 August 2017, Indonesia has ratified the amending protocol of Double Taxation Agreement (DTA) with Malaysia and it will replace Article 25 (Exchange of Information Article) in accordance with the OECD standard for information exchange.
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Indonesia's Directorate General of Taxation (DJP) issued Regulation PER-23/PJ/2025, which was enacted on 9 December 2025, establishing the specific criteria for identifying domestic and foreign tax subjects. It defines domestic subjects as
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The Malaysian Investment Development Authority (MIDA) has launched the New Incentive Framework (NIF), which goes into effect on 1 March 2026 for manufacturing and later in Q2 2026 for the services sector. The NIF adopts an outcome-based and
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The US Department of Commerce is expected to announce a preliminary ruling on 23 February 2026 on whether it will impose anti-subsidy duties on solar cells and panels from India, Laos, and Indonesia. This follows after a coalition of US solar
Read More Indonesia and the US have finalised a trade agreement on 19 February 2026 that reduces US tariffs on Indonesian goods from 32% to 19%, with key exemptions secured for Indonesia's major exports. The deal was signed in Washington by Indonesia's
Read More Indonesia's Directorate General of Taxes has issued Announcement No. 1/PJ/2026 on 20 January 2026, detailing the participating and reportable jurisdictions for the 2026 automatic exchange of financial account information under the Common Reporting
Read More Malaysia's Inland Revenue Board has updated its Pillar 2 Global Minimum Tax guidance with new Guidelines on Domestic Top-up Tax implementation in Malaysia and an updated FAQ, both on 3 February 2026. The GMT requirements apply for fiscal years
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