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  1. Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 - SI/99-77

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    • 2 The following sentence shall be added at the end of paragraph 3 of Article 12 (Royalties) of the Convention:

      “However, the term does not include payments for the furnishing of technical services (such as studies or surveys of a scientific, geological or technical nature, engineering contracts including blueprints related thereto, and consultancy and supervisory services).”

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