Indonesia: Indonesia Implements SPP-TDLN for Cross-Border Tax Data
On 1 October 2026, the Indonesian government officially activated the Standard for Automatic Exchange of Financial Account Information for Tax Purposes (SPP-TDLN), aligning with the OECD Common Reporting Standard (CRS) and the Multilateral Competent Authority Agreement (MCAA) ratified through Presidential Regulation Number 21 of 2018. The SPP-TDLN mandates Indonesian Financial Institutions (IFIs) — including banks,
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