The table bellows lists the treaties which will be modified by the MLI based on the countries position as of September 2023:
COUNTRY |
1 |
Albania |
2 |
Australia |
3 |
Austria |
4 |
Bahrain |
5 |
Belgium |
6 |
Bosnia and Herzegovina |
7 |
Canada |
8 |
Chile |
9 |
China |
10 |
Croatia |
11 |
Denmark |
12 |
Egypt |
13 |
Fiji |
14 |
Finland |
15 |
France |
16 |
Hong Kong |
17 |
Hungary |
18 |
India |
19 |
Indonesia |
20 |
Ireland |
21 |
Italy |
22 |
Japan |
23 |
Jordan |
24 |
Kazakhstan |
25 |
Korea Republic |
26 |
Kuwait |
27 |
Luxembourg |
28 |
Malta |
29 |
Mauritius |
30 |
Mongolia |
31 |
Morocco |
32 |
Namibia |
33 |
Netherlands |
34 |
New Zealand |
35 |
Pakistan |
36 |
Papua New Guinea |
37 |
Poland |
38 |
Qatar |
39 |
Romania |
40 |
Russia |
41 |
San Marino |
42 |
Saudi Arabia |
43 |
Seychelles |
44 |
Singapore |
45 |
Slovak Republic |
46 |
South Africa |
47 |
Spain |
48 |
Sweden |
49 |
Thailand |
50 |
Türkiye |
51 |
United Arab Emirates |
52 |
United Kingdom |
53 |
Ukraine |
54 |
Vietnam |
55 |
Senegal |
|
|
The number of treaties modified by the MLI could change if more of Malaysia's tax treaty partners sign and ratify the MLI and list their treaty with Malaysia.
Synthesised texts (ST) reproduce the text of Double Taxation Avoidance Agreement (DTA) including the texts of any amending protocols or similar instruments, and the provisions of the MLI that will modify that DTA. The ST document has consolidated all amending protocols or similar instruments and relevant documents for easy reference.
ST also include information on the entry into effect of the relevant provisions of the MLI. The relevant DTA provisions replaced by MLI is indicated by double strikethrough text. The provisions of the MLI that are applicable with respect to the provisions of the DTA are included in boxes throughout the text of this ST.
A synthesised text does not constitute a source of law. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable.