The Director-General of Tax (“ Director-Genera l”) has issued Regulation on Procedures for Spontaneous Exchanges of Information under the Framework of Implementing International Treaties (“ Regulation 24/2018 ”), which will serve as an implementation of Regulation of the Minister of FinanceNo. 39/PMK.03/2017 [1] on Procedures for Exchanges of Information Based on International Treaties.In essence, Regulation 24/2018 sets out a number of guidelines relating to spontaneous exchanges of tax-related information in order to implement international treaties (“ Spontaneous EoI ”) and which pertain to the following matters:
Guidelines for Spontaneous Exchanges of Tax-Related Information
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