Message to the Senate Transmitting the Indonesia-United States Convention on Taxation


August 5, 1988


To the Senate of the United States:


I transmit herewith, for Senate advice and consent to ratification, the Convention between the Government of the United States of America and the Government of the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with a related Protocol and exchange of notes, signed at Jakarta on July 11, 1988. I also transmit for the information of the Senate the report of the Department of State with respect thereto.


The Convention is the first tax treaty to be negotiated between the United States and Indonesia. It is based on model income tax conventions of the Organization for Economic Cooperation and Development, the United Nations, and the United States, with changes to reflect the tax laws and policies of the two countries.


It is most desirable that this Convention, together with the related Protocol and exchange of notes, be considered by the Senate as soon as possible and that the Senate give advice and consent to ratification.


Ronald Reagan


The White House,


August 5, 1988.