Home Antarabangsa Perjanjian Pengelakan Pencukaian Dua Kali (PPPDK) PPPDK Menyeluruh
| No | Country or Jurisdiction | Status | DTA | MLI | ||
| Signed Date Entry Into Force (EiF) Entry Into Effect (EiE) | Order | Entry Into Force (EiF) Entry Into Effect (EiE) | Synthesised Text (ST) | |||
| 1 | Albania | In force | Signed : 24 January 1994
| P.U. (A) 340/1994 (675.44 KB) | EiF :
Malaysia and Albania EiE :
| ST Albania (246.44 KB) |
| 2 | Australia | In force | Signed : 20 August 1980 EiF : 26 June 1981 EiE : 1 January 1980 | P.U. (A) 347/1980 (599.32 KB) | EiF :
Malaysia and Australia
| ST Australia (267.38 KB) |
| Signed : 2 August 1999 EiF : 27 June 2000 EiE : 1 January 1988 | Protocol 1. P.U. (A) 440/1999 (571.76 KB) | |||||
| Signed : 28 July 2002 EiF : 23 July 2003 EiE : 1 January 1993 | Protocol 2. P.U. (A) 162/2003 (310.07 KB) | |||||
| 28 July 2002 | Notes Of Exchange (163.83 KB) | |||||
| Signed : 24 February 2010 EiF : 8 August 2011 EiE : 8 August 2011 | Protocol 3. P.U. (A) 168/2010 (56.96 KB) | |||||
| 3 | Austria | In force | Signed : 20 September 1989 EiF : 1 December 1990 EiE : 1 January 1988 | P.U. (A) 426/1989 (562.72 KB) | EiF :
Malaysia
Austria
| ST Austria (252.24 KB) |
| 4 | Bahrain | In force | Signed : 14 June 1999
| P.U. (A) 439/1999 (1.09 MB) | EiF :
Malaysia and Bahrain EiE :
| ST Bahrain (238.52 KB) |
| Signed : 14 October 2010 EiF : 20 February 2012 EiE : 22 March 2012 | Protocol P.U. (A) 162/2011 (175.34 KB) | |||||
| 5 | Bangladesh | In force | Signed : 19 April 1983 EiF : 31 December 1984 EiE : 1 January 1982 | P.U. (A) 113/1984 (983.61 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 6 | Belgium | In force | Signed : 24 October 1973 EiF : 14 August 1975 EiE : 1 January 1976 | P.U. (A) 263/1976 (552.97 KB) | To be updated | |
| Signed : 25 July 1979 EiF : 25 July 1979 EiE : 1 January 1976 | ||||||
| 7 | Bosnia and Herzegovina | In force | Signed : 21 June 2007
| P.U. (A) 341/2007 (286.94 KB) | EiF :
Malaysia and Bosnia and Herzegovina EiE :
| ST Bosnia and Herzegovina (246.09 KB) |
| 8 | Brunei | In force | Signed : 5 August 2009
| P.U. (A) 78/2010 (270.33 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 9 | Cambodia | In force | Signed : 3 September 2019 EiF : 28 December 2020 EiE : 1 January 2021 | P.U. (A) 377/2019 | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 10 | Canada | In force | Signed : 16 October 1976 EiF : 18 December 1980 EiE : 1 January 1981 | P.U. (A) 69/1977 (729.91 KB) | To be updated | |
| 11 | Chile | In force | Signed : 3 September 2004
| P.U. (A) 84/2005 (467.65 KB) | EiF :
Malaysia EiE :
Chile EiE :
| ST Chile (287.86 KB) |
| 12 | China | In force | Signed : 23 November 1985 EiF : 14 September 1986 EiE : 1 January 1988 | P.U. (A) 96/1986 (823.23 KB) | EiF :
Malaysia and China EiE :
| ST China (241.16 KB) |
| Signed : 5 June 2000 EiF : 5 June 2000 EiE : 5 June 2000 | Protocol P.U. (A) 393/2000 (253.13 KB) | |||||
| 1 November 2016 | Notes Of Exchange (528.01 KB) | |||||
| 13 | Croatia | In force | Signed : 18 February 2002
| P.U. (A) 426/2003 (1.05 MB) | EiF :
Malaysia and Croatia EiE :
| ST Croatia (218.46 KB) |
| 14 | Czech Republic | In force | Signed : 8 March 1996 EiF : 31 March 1997 EiE : 9 March 1998 | P.U. (A) 393/1996 (990.44 KB) | ST Czech Republic (290.03 KB) | |
| 15 | Denmark | In force | Signed : 4 December 1970 EiF : 4 June 1971 EiE : 1 January 1968 | P.U. (A) 86/1971 (283.60 KB) | EiF :
Malaysia EiE :
Denmark EiE :
| ST Denmark (229.03 KB) |
| Signed : 3 December 2003 EiF : 17 January 2005 EiE : 1 January 2006 | Protocol P.U. (A) 154/2004 | |||||
| No | Country or Jurisdiction | Status | DTA | MLI | ||
| Signed Date Entry Into Force (EiF) Entry Into Effect (EiE) | Order | Entry Into Force (EiF) Entry Into Effect (EiE) | Synthesised Text (ST) | |||
| 16 | Egypt
|
In force | Signed : 14 April 1997 EiF : 9 July 2002 EiE : 1 January 2004 | P.U. (A) 49/1998 (412.73 KB) | EiF :
|
ST Egypt (198.64 KB) |
| 17 | Fiji
|
In force | Signed : 19 December 1995
EiF : 30 July 1997
EiE :
|
P.U. (A) 209/1996 (605.14 KB) | To be updated | |
| 18 | Finland
|
In force | Signed : 28 March 1984 EiF : 23 February 1986 EiE : 1 January 1988 | P.U. (A) 353/1984 (591.31 KB) | EiF :
|
ST Finland (219.61 KB) |
| 19 | France
|
In force | Signed : 24 April 1975 EiF : 23 July 1976 EiE : 1 January 1974 | P.U. (A) 243/1975 (517.34 KB) | EiF :
|
ST France (296.73 KB) |
Signed : 31 January 1991
EiF : 6 May 1992
EiE :
|
Protocol 1. P.U. (A) 131/1992 (323.41 KB) | |||||
| Signed : 12 November 2009 EiF : 1 December 2010 EiE : 1 January 2010 | Protocol 2. P.U. (A) 164/2010 (248.36 KB) | |||||
| 20 | Germany
|
In force | Signed : 23 February 2010
EiF : 21 October 2010
EiE :
|
P.U. (A) 193/2010 (571.01 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 21 | Hong Kong
|
In force | Signed : 25 April 2012 EiF : 28 December 2012 EiE : 1 January 2013 | P.U. (A) 366/2012 (705.45 KB) | EiF :
|
ST Hong Kong (202.72 KB) |
| 22 | Hungary
|
In force | Signed : 22 May 1989 EiF : 25 December 1992 EiE : 1 January 1993 | P.U. (A) 425/1989 (808.04 KB) | EiF :
|
ST Hungary (207.21 KB) |
| 23 | India
|
In force | Signed : 9 May 2012 EiF : 26 December 2012 EiE : 1 January 2013 | P.U. (A) 338/2012 (382.12 KB) | EiF :
|
ST India (344.01 KB) |
| Terminated | Signed : 14 May 2001 | P.U. (A) 163/2003 | ||||
| Terminated | Signed : 25 October 1976 | P.U. (A) 8/1976 | ||||
| 24 | Indonesia
|
In force | Signed : 12 September 1991 EiF : 11 August 1992 EiE : 1 January 1987 | P.U. (A) 31/1992 (517.01 KB) | EiF :
|
ST Indonesia |
| Signed : 12 January 2006 EiF : 1 July 2010 EiE : 1 September 2010 | Protocol (247.44 KB) P.U. (A) (247.44 KB) 285/2006 (247.44 KB) | |||||
| 25 | Iran
|
In force | Signed : 11 November 1992
EiF : 15 April 2005
EiE :
|
P.U. (A) 59/2004 (826.27 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| Signed : 22 July 2002 EiF : 15 April 2005 EiE : 1 January 2006 | Protocol P.U. (A) (226.90 KB) 60/2004 (226.90 KB) | |||||
| 26 | Ireland
|
In force | Signed : 28 November 1998
EiF : 11 September 1999
EiE :
|
P.U. (A) 89/1999 (766.05 KB) | EiF :
|
ST Ireland (234.42 KB) |
| Signed : 16 December 2009 EiF : 15 February 2011 EiE : 1 January 2012 | Protocol P.U. (A) 167/2010 (413.25 KB) | |||||
| 27 | Italy
|
In force | Signed : 28 January 1984 EiF : 18 April 1986 EiE : 1 January 1977 | P.U. (A) 167/1984 (566.74 KB) | To be updated | |
| 28 January 1984 | Notes Of Exchange | |||||
| No | Country or Jurisdiction | Status | DTA | MLI | ||
| Signed Date Entry Into Force (EiF) Entry Into Effect (EiE) | Order | Entry Into Force (EiF) Entry Into Effect (EiE) | Synthesised Text (ST) | |||
| 28 | Japan
![]() |
In force | Signed : 19 February 1999
EiF : 31 December 1999
EiE :
|
P.U. (A) 167/1999 (470.28 KB) | EiF :
|
ST Japan (229.96 KB) |
| Signed : 10 February 2010 EiF : 1 December 2010 EiE : 1 January 2011 | Protocol P.U. (A) 165/2010 (101.99 KB) | |||||
| Terminated | Signed : 30 January 1970 | P.U. (A) 55/1971 | ||||
| Notes Of Exchange | ||||||
| 29 | Jordan
![]() |
In force | Signed : 2 October 1994
EiF : 29 May 2000
EiE :
|
P.U. (A) 190/1999 (294.59 KB) | EiF :
|
ST Jordan (197.77 KB) |
| 30 | Kazakhstan
![]() |
In force | Signed : 26 June 2006
EiF : 20 May 2010
EiE :
|
P.U. (A) 228/2007 (162.99 KB) | ST Kazakhstan (323.95 KB) | |
| 31 | Korea Republic
![]() |
In force | Signed : 20 April 1982 EiF : 2 January 1983 EiE : 1 January 1983 | P.U. (A) 292/1982 (293.98 KB) | EiF :
|
ST Korea (211.42 KB) |
| 32 | Kuwait
![]() |
In force | Signed : 5 February 2003
EiF : 29 May 2007
EiE :
|
P.U. (A) 210/2006 (1.25 MB) | To be updated | |
| 33 | Kyrgyz Republic
![]() |
In force | Signed : 17 November 2000
EiF : 26 December 2006
EiE :
|
P.U. (A) 449/2000 (527.96 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 34 | Laos
![]() |
In force | Signed : 3 June 2010 EiF : 23 February 2011 EiE : 1 January 2012 | P.U. (A) 379/2010 (541.22 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 35 | Lebanon
![]() |
In force | Signed : 20 January 2003
EiF : 10 November 2004
EiE :
|
P.U. (A) 418/2003 (144.38 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 36 | Luxembourg
|
In force | Signed : 21 November 2002
EiF : 29 December 2004
EiE :
|
P.U. (A) 271/2003 (152.74 KB) with Notes of Exchange dated 21 November 2002 | EiF :
|
ST Luxembourg (231.12 KB) |
| 37 | Malta
![]() |
In force | Signed: 3 October 1995 EiF: 1 September 2000 EiE: 1 January 2002 | P.U. (A) 61/1996 (588.35 KB) | To be updated | |
| 38 | Mauritius
![]() |
In force | Signed: 23 August 1992 EiF: 19 August 1993 EiE: 1 January 1991 | P.U. (A) 14/1993 (463.75 KB) | To be updated | |
| 39 | Mongolia
![]() |
In force | Signed: 27 July 1995
EiF: 7 November 1996
EiE:
|
P.U. (A) 397/1995 (631.91 KB) | To be updated | |
| 40 | Morocco
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In force | Signed: 2 July 2001
EiF: 29 December 2006
EiE:
|
P.U. (A) 61/2004 (945.89 KB) | To be updated | |
| 41 | Myanmar
|
In force | Signed: 9 March 1998
EiF: 21 July 2008
EiE:
|
P.U. (A) 302/1999 (229.29 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| No | Country or Jurisdiction | Status | DTA | MLI | ||
| Signed Date Entry Into Force (EiF) Entry Into Effect (EiE) | Order | Entry Into Force (EiF) Entry Into Effect (EiE) | Synthesised Text (ST) | |||
| 42 | Namibia![]() | In force | Signed: 28 July 1998 EiF: 13 December 2004 EiE:
| P.U. (A) 465/1999 (609.19 KB) | To be updated | |
| 43 | Netherlands![]() | In force | Signed: 7 March 1988 EiF: 2 February 1989 EiE: 1 January 1986 | P.U. (A) 214/1988 (771.70 KB) | To be updated | |
| Signed: 4 December 1996 EiF: 22 January 1999 EiE: 1 January 2000 | Protocol 1. P.U. (A) 274/1998 (629.14 KB) | |||||
| 4 December 1996 | Notes Of Exchange (329.57 KB) | |||||
| Signed: 4 December 2009 EiF: 19 October 2010 EiE: 1 January 2010 | Protocol 2. P.U. (A) 177/2010 (214.92 KB) | |||||
| 44 | New Zealand![]() | In force | Signed: 19 March 1976 EiF: 2 September 1976 EiE: 1 January 1975 | P.U. (A) 276/1976 | To be updated | |
| Signed: 14 July 1994 EiF: 1 July 1996 EiE: 1 July 1993 | Protocol 2. P.U. (A) 225/1995 (317.60 KB) | |||||
| Signed: 6 November 2012 EiF: 12 January 2016 EiE: 1 January 2017 | Protocol 3. P.U. (A) 208/2015 | |||||
| 45 | Norway![]() | In force | Signed: 23 December 1970 EiF: 9 September 1971 EiE: 1 January 1968 | P.U. (A) 182/1972 | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 46 | Pakistan![]() | In force | Signed: 29 May 1982 EiF: 9 November 1982 EiE: 1 January 1980 | P.U. (A) 369/1982 (554.22 KB) | EiF :
Malaysia EiE :
Pakistan EiE :
| ST Pakistan (224.39 KB) |
| 47 | Papua New Guinea![]() | In force | Signed: 20 May 1993 EiF: 11 June 1999 EiE: 1 January 2000 | P.U. (A) 327/1994 (946.98 KB) | ST Papua New Guinea (222.05 KB) | |
| 48 | Philippines![]() | In force | Signed: 27 April 1982 EiF: 27 July 1984 EiE: 1 January 1985 (WHT & Other Taxes) | P.U. (A) 296 /1982 (691.20 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 49 | Poland![]() | In force | Signed: 8 July 2013 EiF: 12 January 2023 EiE: 1 January 2024 | P.U. (A) 168/2014 (610.51 KB) P.U. (A) 78/2022 (544.19 KB) | To be updated | |
| Terminated | Signed: 16 September 1977 EiF: 15 December 1978 EiE: 1 January 1978 | P.U. (A) 124/1978 | ||||
| No | Country or Jurisdiction | Status | DTA | MLI | ||
| Signed Date Entry Into Force (EiF) Entry Into Effect (EiE) | Order | Entry Into Force (EiF) Entry Into Effect (EiE) | Synthesised Text (ST) | |||
| 50 | Qatar![]() | In force | Signed: 3 July 2008 EiF: 28 January 2009 EiE :
| P.U. (A) 405/2008 | EiF :
Malaysia and Qatar EiE :
| ST Qatar (204.15 KB) |
| Signed: 16 February 2011 EiF: 18 September 2012 EiE: 18 October 2012 | Protocol P.U. (A) 264/2011 | |||||
| 51 | Romania![]() | In force | Signed: 26 November 1982 EiF: 7 April 1984 EiE:
| P.U. (A) 156/1983 | EiF:
Malaysia
Romania
| ST Romania (226.93 KB) |
| 52 | Russia![]() | In force | Signed: 31 July 1987 EiF: 4 July 1988 EiE: 1 January 1989 | P.U. (A) 58/1988 | To be updated | |
| 53 | San Marino![]() | In force | Signed: 19 November 2009 EiF: 28 December 2010 EiE:
| P.U. (A) 302/2010 (688.05 KB) | To be updated | |
| 54 | Saudi Arabia![]() | In force | Signed: 31 January 2006 EiF: 1 July 2007 EiE:
| P.U. (A) 225/2006 (731.04 KB) | To be updated | |
| 55 | Senegal![]() | In force | Signed: 17 February 2010 EiF: 1 January 2017 EiE:
| P.U. (A) 176/2010 (994.97 KB) | To be updated | |
| 56 | Seychelles![]() | In force | Signed: 3 December 2003 EiF: 10 July 2006 EiE:
| P.U. (A) 159/2004 (155.01 KB) | To be updated | |
| 57 | Singapore![]() | In force | Signed: 5 October 2004 EiF: 13 February 2006 EiE:
| P.U. (A) 200/2005 | To be updated | |
| Terminated | Signed: 6 July 1973 | P.U.(A) 211/1973 | ||||
| Terminated | Signed: 26 December 1968 | P.U.(A) 518/1968 | ||||
| 58 | Slovak Republic | In force | Signed: 25 May 2015 EiF: 11 April 2016 EiE: 1 January 2017 | P.U. (A) 256/2015 | To be updated | |
| 59 | South Africa![]() | In force | Signed: 26 July 2005 EiF: 6 July 2006 EiE:
| P.U. (A) 385/2005 (155.49 KB) | EiF:
Malaysia and South Africa
| ST South Africa (385.25 KB) |
| Signed: 5 April 2011 EiF: 6 March 2012 EiE: 1 January 2013 | Protocol P.U. (A) 329/2011 | |||||
| 60 | Spain![]() | In force | Signed: 24 May 2006 EiF: 28 December 2007 EiE:
| P.U. (A) 258/2007 | To be updated | |
| 61 | Sri Lanka![]() | In force | Signed: 16 September 1997 EiF: 13 August 1998 EiE:
| P.U. (A) 491/1997 | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 62 | Sudan![]() | In force | Signed: 7 October 1993 EiF: 18 December 2002 EiE:
| P.U. (A) 354/1994 (591.82 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 63 | Sweden![]() | In force | Signed: 12 March 2002 EiF: 28 January 2005 EiE:
| P.U. (A) 272/2003 (325.04 KB) | To be updated | |
| 20 June 2003 | Notes Of Exchange | |||||
| 64 | Switzerland![]() | In force | Signed: 30 December 1974 EiF: 12 November 1975 EiE: 1 January 1974 | P.U. (A) 242/1975 (532.94 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 65 | Syrian Arab Republic | In force | Signed: 26 February 2007 EiF: 31 August 2007 EiE:
| P.U. (A) 197/2007 (198.90 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| No | Country or Jurisdiction | Status | DTA | MLI | ||
| Signed Date Entry Into Force (EiF) Entry Into Effect (EiE) | Order | Entry Into Force (EiF) Entry Into Effect (EiE) | Synthesised Text (ST) | |||
| 66 | Thailand
|
In force | Signed: 29 March 1982 EiF: 2 February 1983 EiE: 1 January 1983 | P.U. (A) 157/1983 | To be updated | |
| Signed: 10 February 1995 EiF: 11 June 1996 EiE: 1 January 1992 | Protocol P.U. (A) (179.40 KB) 398/1995 (179.40 KB) | |||||
| 67 | Türkiye
|
In force | Signed: 27 September 1994
EiF: 28 January 1997
EiE:
|
P.U. (A) 489/1996 (404.19 KB) | To be updated | |
| Signed: 17 February 2010 EiF: 25 December 2013 EiE: 24 January 2014 | Protocol P.U. (A) (161.55 KB) 138/2010 (161.55 KB) | |||||
| 68 | Turkmenistan
|
In force | Signed: 19 November 2008
EiF: 6 October 2009
EiE:
|
P.U. (A) 218/2009 | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 69 | Ukraine
|
In force | Signed: 4 August 2016 EiF: 29 December 2021 EiE: 1 January 2022 | P.U. (A) 223/2021 (640.96 KB) | To be updated | |
| 70 | United Arab Emirates
|
In force | Signed: 28 November 1995
EiF: 18 September 1996
EiE:
|
P.U. (A) 127/1996 (901.72 KB) | To be updated | |
| 71 | United Kingdom
![]() |
In force | Signed: 10 December 1996
EiF: 08 July 1998
EiE:
|
P.U. (A) 251/1997 (862.12 KB) | ST United Kingdom (355.11 KB) | |
| 10 December 1996 | Notes Of Exchange (67.17 KB) | |||||
| Signed: 22 September 2009 EiF: 28 December 2010 EiE: 1 January 2011 | Protocol P.U. (A) 322/2010 (390.26 KB) | |||||
| Terminated | Signed: 30 March 1973 | P.U. (A) 241/1973 | ||||
| 72 | Uzbekistan
|
In force | Signed: 6 October 1997
EiF: 10 August 1999
EiE:
|
P.U. (A) 88/1999 (746.68 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 73 | Venezuela
|
In force | Signed: 28 August 2006
EiF: 8 January 2008
EiE:
|
P.U. (A) 175/2007 (271.88 KB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| 74 | Vietnam
![]() |
In force | Signed: 7 September 1995
EiF: 13 August 1996
EiE:
|
P.U. (A) 60/1996 | To be updated | |
| 75 | Zimbabwe
|
In force | Signed: 28 April 1994
EiF: 08 August 1996
EiE:
|
P.U. (A) 124/1995 (1.59 MB) | N/A refer MLI (D. Treaties not modified by MLI) | N/A |
| No | Country | Date Signed | |
| 1 | Belgium | ![]() | 18 December 2009 |
| 2 | Indonesia | ![]() | 19 July 2012 |
| 3 | Kuwait | ![]() | 26 August 2010 |
| 4 | Seychelles | ![]() | 26 August 2010 |