LATEST DTA NEWS

1 NOVEMBER 2016, Beijing, China - Malaysia and People's Republic of China SIGNED an Exchange of Notes to the Double Taxation Avoidance Agreement (DTA) between the Government of Malaysia and the Government of the People's Republic of China in Beijing. It lists the institutions under paragraph (5)(a)(iv) and (b)(iii) of Article 11 (Interest) of the DTA being institutions wholly owned by the respective Governments, and hence eligible for tax exemption under paragraph (4) of Article 11 of the said DTA.

DTA Status

As at 29 January 2019, the status of Malaysian DTAs are as follows:

Effective DTAs

	Albania		Germany		Mongolia		Spain
	Argentina		Hong Kong		Morocco		Slovak Republic
	Australia		Hungary		Myanmar		Sri Lanka
	Austria		India		Namibia		Sudan
	Bahrain		Indonesia		Netherlands		Sweden Notes of Exchange
	Bangladesh		Iran		New Zealand		Switzerland
	Belgium		Ireland		Norway		Syria
	Bosnia Herzegovina		Italy		Pakistan		Thailand
	Brunei		Japan		Papua New Guinea		Turkey
	Canada		Jordan		Philippines		Turkmenistan
	Chile		Kazakhstan		Poland		UAE
	China		Korea		Qatar EOI Protocol		United Kingdom Notes of Exchange EOI Protocol
	Croatia		Kuwait		Romania		USA
	Czech Republic		Kyrgyz		Russia		Uzbekistan
	Denmark		Laos		San Marino		Venezuela
	Egypt		Lebanon		Saudi Arabia New Agreement		Vietnam
	Fiji		Luxembourg		Seychelles		Zimbabwe
	Finland		Malta		Singapore
	France		Mauritius		South Africa EOI Protocol

Taiwan

Taiwan Economic and Cultural Office
P.U.(A) 201 (1998)
P.U. (A) 202 (1998)

Effective TIEA

Bermuda

Gazetted DTAs (Not Yet Entered Into Force)

1.	Turkey (EOI Protocol)	21 Apr 2010	5.	Kuwait (EOI Protocol)	26 Aug 2010
2.	Belgium (Protocol)	24 May 2010	6.	Poland	8 Jul 2013
3.	Senegal	25 May 2010	7.	Indonesia (EOI Protocol)	19 Jul 2012
4.	Seychelles (EOI Protocol)	26 Aug 2010

Concluded DTAs

1.	Oman	13 Apr 2000	6.	Denmark (New Agreement)	13 Dec 2012
2.	Yemen	28 Aug 2006	7.	Barbados	8 Feb 2013
3.	Canada (New Agreement)	12 Jan 2010	8.	Fiji	11 Dec 2014
4.	South Korea	13 Jan 2011	9.	Belarus	13 Mar 2015
5.	Ukraine	18 Oct 2012	10.	Tajikistan	6 May 2016

DTAs Under Negotiation

1.	Azerbaijan	9.	Norway (New Agreement)
2.	Brazil	10.	Nepal
3.	China (New Agreement)	11.	Portugal
4.	Cyprus	12.	Russia (New Agreement)
5.	Finland (New Agreement)	13.	Tunisia
6.	Kenya	14.	Uruguay
7.	Lesotho	15.	Cambodia
8.	Mexico

TIEAs Under Negotiation

1.	The Bahamas	3.	Liberia
2.	Guernsey

For further information, please contact us at :

Department of International Taxation,
Headquarters of Inland Revenue Board of Malaysia,
Level 12, Hasil Tower, Persiaran Rimba Permai,
Cyber 8, 63000 Cyberjaya, Selangor,
MALAYSIA .
Telephone: (+603) 8313 8888
Fax : (+603) 8313 7848 / (+603) 8313 7849
e-mail: lhdn_int@hasil.gov.my