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Malaysia Double Tax Treaty Network


Malaysia has entered into a significate number of Double Tax Treaties (“DTA”), the aim of which is to eliminate double taxation issues and provide reduced rates of withholding tax on dividends, interest and royalties. Most of Malaysia’s DTAs are based on the OECD model, which determines the rights to tax different categories of income, allocated to each signatory country. In addition, most Malaysia’s DTAs contain exchange of information provisions, inspired from the OECD model.
 
To enjoy the benefit of Malaysia’s DTAs, a tax residence certificate issued by the tax authorities of the country where the recipient is a resident, shall be submitted to the Malaysian tax authorities.
 
As of December 2015, Malaysia has entered into 74 DTAs, with the following countries:
 

  • Albania
  • Australia
  • Austria
  • Bahrain
  • Bangladesh
  • Belgium
  • Bosnia & Herzegovina
  • Brunei
  • Canada
  • Chile
  • China
  • Croatia
  • Czech Republic
  • Denmark
  • Egypt
  • Fiji
  • Finland
  • France
  • Germany
  • Hong Kong
  • Hungary
  • India
  • Indonesia
  • Iran
  • Ireland
  • Italy
  • Japan
  • Jordan
  • Kazakhstan
  • Kuwait
  • Kyrgyzstan
  • Laos
  • Lebanon
  • Luxembourg
  • Malta
  • Mauritius
  • Mongolia
  • Morocco
  • Myanmar
  • Namibia
  • Netherlands
  • New Zealand
  • Norway
  • Pakistan
  • Papua New Guinea
  • Philippines
  • Poland
  • Qatar
  • Romania
  • Russia
  • San Marino
  • Saudi Arabia
  • Senegal (P)
  • Seychelles
  • Singapore
  • Slovakia (P)
  • South Africa
  • South Korea
  • Spain
  • Sri Lanka
  • Sudan
  • Sweden
  • Switzerland
  • Syria
  • Taiwan
  • Thailand
  • Turkey
  • Turkmenistan
  • United Arab Emirates
  • United Kingdom
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zimbabwe
                                       
(P): DTAs with Senegal and Slovakia are still pending, awaiting ratification.

January 2016

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