Description

United States and Indonesia signed Agreement on Reciprocal Trade including digital services tax provisions

On 19 February 2026, the United States and Indonesia signed an Agreement on Reciprocal Trade. Section 3 of the Agreement governs digital trade and technology. Under Article 3.1, Indonesia agrees not to impose impose digital services taxes, or simila…

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
bi- or plurilateral agreement
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2026-02-19
adopted

On 19 February 2026, the United States and Indonesia signed an Agreement on Reciprocal Trade. Secti…