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…
- AGREEMENT BETWEEN THE UNITED STATES OF AMERICA AND THE REPUBLIC OF INDONESIA ON RECIPROCAL TRADE, Office of the United States Trade Representative (USTR) (Official)
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