Not considered to misuse Tax Treaty / P3B :
a.	Individuals who act not as an agent or nominee;
b.	Institutions whose name is mentioned expressly in Tax Treaty or reply has been agreed by the authorities in Indonesia and in partner countries of Tax Treaty;
c.	Foreign Taxpayers accepts or obtains income through the Custodian in connection with the income from the transaction of stocks transfer or bonds are traded or reported in the capital market in Indonesia, other than interest and dividends, in terms of Foreign Taxpayers act not as agents or as a nominee;
d.	Companies whose shares are listed on the Capital Market and traded regularly;
e.	Bank; or
f.	Companies that requirements:
	1)	The establishment of companies in the Tax Treaty partner country or setting structure / scheme transaction is not solely intended for use Tax Treaty; and
	2)	the business activity is managed by a management itself that has sufficient authority to run the transaction; and
	3)	The company has employees; and
	4)	Have the current events or business; and
	5)	Income derived from Indonesia tax payable in recipient countries; and
	6)	Do not use more than 50% of the total income to meet obligations to other parties in the form, such as interest, royalties, or other rewards.
.
In case of abuse Tax Treaty:
a.	Withholding taxpayers is not allowed to apply the provisions stipulated in Tax Treaty and must cut taxes in accordance with the provisions stipulated in the Income Tax Act; and
b.	Foreign Taxpayers who do not abuse Tax Treaty can apply the tax refunds should not be payable.
Substance over form
In the event there is a difference between legal form a structure / scheme with its economic substance, then the tax treatment applied in accordance with applicable regulations based on economic substance (substance over form).
Settlement by mutual agreement
In the case of Foreign Taxpayers are not taxed on the basis of provisions stipulated in Tax Treaty, Foreign Taxpayers may request the competent authority in the country for settlement by mutual agreement (mutual agreement procedure) in accordance with the provisions stipulated in Tax Treaty.