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Comprehensive DTAs

A - D
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 EiF : 21 August 1995 EiE :
  1. 1 January 1996 (WHT)
  2. 1 January 1997 (Others Taxes)
 P.U. (A) 340/1994 EiF :
  • 1 June 2021 (Malaysia)
  • 1 January 2021 (Albania)
Malaysia and Albania EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
 ST Albania
2 Australia In force Signed : 20 August 1980 EiF : 26 June 1981 EiE : 1 January 1980 P.U. (A) 347/1980 EiF :
  • 1 June 2021 (Malaysia)
  • 1 January 2019 (Australia)
Malaysia and Australia EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
 ST Australia
Signed : 2 August 1999 EiF : 27 June 2000 EiE : 1 January 1988 Protocol 1. P.U. (A) 440/1999
Signed : 28 July 2002 EiF : 23 July 2003 EiE : 1 January 1993 Protocol 2. P.U. (A) 162/2003
28 July 2002 Notes Of Exchange
Signed : 24 February 2010 EiF : 8 August 2011 EiE : 8 August 2011 Protocol 3. P.U. (A) 168/2010
3 Austria In force Signed : 20 September 1989 EiF : 1 December 1990 EiE : 1 January 1988 P.U. (A) 426/1989 EiF :
  • 1 June 2021 (Malaysia)
  • 1 July 2018 (Austria)
Malaysia EiE :
  1. 1 January 2024 (WHT)
  2. 30 May 2024 (Others Taxes)
Austria EiE :
  1. 1 January 2024 (WHT)
  2. 1 January 2025 (Others Taxes)
 ST Austria
4 Bahrain In force Signed : 14 June 1999 EiF : 31 July 2000 EiE :
  1. 1 January 2001 (WHT)
  2. 1 January 2002 (Other Taxes)
 P.U. (A) 439/1999 EiF :
  • 1 June 2021 (Malaysia)
  • 1 June 2022 (Bahrain)
Malaysia and Bahrain EiE :
  1. 1 January 2023 (WHT)
  2. 1 December 2022 (Others Taxes)
 ST Bahrain
Signed : 14 October 2010 EiF : 20 February 2012 EiE : 22 March 2012 Protocol P.U. (A) 162/2011
5 Bangladesh In force Signed : 19 April 1983 EiF : 31 December 1984 EiE : 1 January 1982 P.U. (A) 113/1984 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 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 EiF : 30 July 2012 EiE :
  1. 1 January 2013 (WHT & Others Taxes)
  2. 1 January 2014 (Petroleum Taxes)
 P.U. (A) 341/2007 EiF :
  • 1 June 2021 (Malaysia)
  • 1 January 2021 (Bosnia and Herzegovina)
Malaysia and Bosnia and Herzegovina EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
 ST Bosnia and Herzegovina
8 Brunei Darussalam In force Signed : 5 August 2009 EiF : 17 June 2010 EiE :
  1. 1 January 2011 (WHT & Others Taxes)
  2. 1 January 2012 (Petroleum Taxes)
 P.U. (A) 78/2010 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 EiF :
  • 1 June 2021 (Malaysia)
  • 1 December 2019 (Canada)
Malaysia and Canada EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
 ST Canada
11 Chile In force Signed : 3 September 2004 EiF : 25 August 2008 EiE :
  1. 1 January 2009 (Other taxes)
  2. 1 January 2010 (Petroleum tax)
 P.U. (A) 84/2005 EiF :
  • 1 June 2021 (Malaysia)
  • 1 March 2021 (Chile)
Malaysia EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
Chile EiE :
  1. 1 January 2022 (WHT)
  2. 1 January 2022 (Others Taxes)
 ST Chile
12 China (People’s Republic of) In force Signed : 23 November 1985 EiF : 14 September 1986 EiE : 1 January 1988 P.U. (A) 96/1986 EiF :
  • 1 June 2021 (Malaysia)
  • 1 September 2022 (China)
Malaysia and China EiE :
  1. 1 January 2023 (WHT)
  2. 1 March 2023 (Others Taxes)
 ST China
Signed : 5 June 2000 EiF : 5 June 2000 EiE : 5 June 2000 Protocol P.U. (A) 393/2000
1 November 2016 Notes Of Exchange
13 Croatia In force Signed : 18 February 2002 EiF : 15 July 2004 EiE :
  1. 1 January 2005 (Other Taxes)
  2. 1 January 2006 (Petroleum Taxes)
 P.U. (A) 426/2003 EiF :
  • 1 June 2021 (Malaysia)
  • 1 June 2021 (Croatia)
Malaysia and Croatia EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
 ST Croatia
14 Czech Republic In force Signed : 8 March 1996 EiF : 31 March 1997 EiE : 9 March 1998 P.U. (A) 393/1996 ST Czech Republic
15 Denmark In force Signed : 4 December 1970 EiF : 4 June 1971 EiE : 1 January 1968 P.U. (A) 86/1971 EiF :
  • 1 June 2021 (Malaysia)
  • 1 January 2020 (Denmark)
Malaysia EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
Denmark EiE :
  1. 1 January 2022 (WHT)
  2. 1 January 2022 (Others Taxes)
 ST Denmark
Signed : 3 December 2003 EiF : 17 January 2005 EiE : 1 January 2006 Protocol P.U. (A) 154/2004
NoCountry
or
Jurisdiction		StatusDTAMLI
Signed Date
Entry Into Force (EiF)
Entry Into Effect (EiE)		OrderEntry Into Force (EiF)
Entry Into Effect (EiE)		Synthesised Text (ST)
16Egypt In forceSigned : 14 April 1997
EiF : 9 July 2002
EiE : 1 January 2004		P.U. (A)
49/1998

EiF :

  • 1 June 2021 (Malaysia)
  • 1 January 2021 (Egypt)

Malaysia and Egypt EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
ST Egypt
17Fiji In force

Signed : 19 December 1995
EiF : 30 July 1997
EiE :

  1. 1 January 1998 (WHT)
  2. 1 January 1999 (Other Taxes)
P.U. (A)
209/1996		 To be updated
18Finland In forceSigned : 28 March 1984
EiF : 23 February 1986
EiE : 1 January 1988		P.U. (A)
353/1984

EiF :

  • 1 June 2021 (Malaysia)
  • 1 June 2019 (Finland)

Malaysia EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)

Finland EiE :

  1. 1 January 2022 (WHT)
  2. 1 January 2022 (Other Taxes)
ST Finland
19France In forceSigned : 24 April 1975
EiF : 23 July 1976
EiE : 1 January 1974		P.U. (A)
243/1975

EiF :

  • 1 June 2021 (Malaysia)
  • 1 January 2019 (France)

Malaysia and France EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
ST France

Signed : 31 January 1991
EiF : 6 May 1992
EiE :

  1. 1 January 1986 (FTS)
  2. 1 January 1990 (other taxes)
Protocol 1. P.U. (A)
131/1992
Signed : 12 November 2009
EiF : 1 December 2010
EiE : 1 January 2010		Protocol 2. P.U. (A)
164/2010
20Germany In force

Signed : 23 February 2010
EiF : 21 October 2010
EiE :

  1. 1 January 2011 (Other Taxes)
  2. 1 January 2012 (Petroleum Taxes)
P.U. (A)
193/2010		N/A
refer MLI (D. Treaties not modified by MLI)		N/A
21Hong Kong (China)In forceSigned : 25 April 2012
EiF : 28 December 2012
EiE : 1 January 2013		P.U. (A)
366/2012

EiF :

  • 1 June 2021 (Malaysia)
  • 1 September 2022 (China/Hong Kong)

Malaysia EiE :

  1. 1 January 2024 (WHT)
  2. 23 September 2023 (Other Taxes)

Hong Kong EiE :

  1. 1 April 2023 (WHT)
  2. 1 April 2024 (Other Taxes)
ST Hong Kong
22Hungary In forceSigned : 22 May 1989
EiF : 25 December 1992
EiE : 1 January 1993		P.U. (A)
425/1989

EiF :

  • 1 June 2021 (Malaysia)
  • 1 July 2021 (Hungary)

Malaysia and Hungary EiE :

  1. 1 January 2022 (WHT)
  2. 1 January 2022 (Other Taxes)
ST Hungary
23India In forceSigned : 9 May 2012
EiF : 26 December 2012
EiE : 1 January 2013		P.U. (A)
338/2012

EiF :

  • 1 June 2021 (Malaysia)
  • 1 Oktober 2019 (India)

Malaysia EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)

India EiE :

  1. 1 June 2021 (WHT)
  2. 1 December 2021 (Others Taxes)
ST India
TerminatedSigned : 14 May 2001P.U. (A)
163/2003
TerminatedSigned : 25 October 1976P.U. (A)
8/1976
24Indonesia In forceSigned : 12 September 1991
EiF : 11 August 1992
EiE : 1 January 1987		P.U. (A)
31/1992

EiF :

  • 1 June 2021 (Malaysia)
  • 1 August 2020 (Indonesia)

Malaysia EiE :

  1. 1 January 2022 (WHT)
  2. 20 May 2022 (Other Taxes)

Indonesia EiE :

  1. 1 January 2022 (WHT)
  2. 1 January 2023 (Other Taxes)
ST Indonesia
Signed : 12 January 2006
EiF : 1 July 2010
EiE : 1 September 2010		Protocol
P.U. (A)
285/2006
25Iran In force

Signed : 11 November 1992
EiF : 15 April 2005
EiE :

  1. 1 January 2006 (Other Taxes)
  2. 1 January 2007 (Petroleum Taxes)
P.U. (A)
59/2004		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)
60/2004
26Ireland In force

Signed : 28 November 1998
EiF : 11 September 1999
EiE :

  1. 1 January 2000 (WHT)
  2. 1 January 2001 (Other Taxes)
P.U. (A)
89/1999

EiF :

  • 1 June 2021 (Malaysia)
  • 1 May 2019 (Ireland)

Malaysia and Ireland EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
ST Ireland
Signed : 16 December 2009
EiF : 15 February 2011
EiE : 1 January 2012		Protocol P.U. (A)
167/2010
27Italy In forceSigned : 28 January 1984
EiF : 18 April 1986
EiE : 1 January 1977		P.U. (A)
167/1984		 To be updated
28 January 1984Notes Of Exchange
NoCountry
or
Jurisdiction		StatusDTAMLI
Signed Date
Entry Into Force (EiF)
Entry Into Effect (EiE)		OrderEntry Into Force (EiF)
Entry Into Effect (EiE)		Synthesised Text (ST)
28Japan In forceSigned : 19 February 1999
EiF : 31 December 1999
EiE :
  1. 1 January 2000 (WHT)
  2. 1 January 2001 (Other Taxes)
P.U. (A)
167/1999

EiF :

  • 1 June 2021 (Malaysia)
  • 1 January 2019 (Japan)

Malaysia and Japan EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
ST Japan
Signed : 10 February 2010
EiF : 1 December 2010
EiE : 1 January 2011		Protocol
P.U. (A)
165/2010
TerminatedSigned : 30 January 1970P.U. (A) 55/1971  
Notes Of Exchange
29Jordan In forceSigned : 2 October 1994
EiF : 29 May 2000
EiE :
  1. 1 January 2001 (WHT)
  2. 1 January 2002 (Other Taxes)
P.U. (A)
190/1999

EiF :

  • 1 June 2021 (Malaysia)
  • 1 January 2021 (Jordan)

Malaysia and Jordan EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
ST Jordan
30Kazakhstan In forceSigned : 26 June 2006
EiF : 20 May 2010
EiE :
  1. 1 January 2011 (WHT & Other Taxes)
  2. 1 January 2012 (Petroleum Taxes)
P.U. (A)
228/2007

EiF :

  • 1 June 2021 (Malaysia)
  • 1 October 2020 (Kazakhstan)

Malaysia and Kazakhstan EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
ST Kazakhstan
31Korea (Republic of)In forceSigned : 20 April 1982
EiF : 2 January 1983
EiE : 1 January 1983		P.U. (A)
292/1982

EiF :

  • 1 June 2021 (Malaysia)
  • 1 September 2020 (Korea Republic)

Malaysia and Korea Republic EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
ST Korea
32Kuwait In forceSigned : 5 February 2003
EiF : 29 May 2007
EiE :
  1. 1 January 1988 (WHT)
  2. 1 January 1989 (Other Taxes)
P.U. (A)
210/2006		 To be updated
33Kyrgyz Republic In forceSigned : 17 November 2000
EiF : 26 December 2006
EiE :
  1. 1 January 2007 (WHT & Other Taxes)
  2. 1 January 2008 (Petroleum Taxes)
P.U. (A)
449/2000		N/A
refer MLI (D. Treaties not modified by MLI)		N/A
34Laos In forceSigned : 3 June 2010
EiF : 23 February 2011
EiE : 1 January 2012		P.U. (A)
379/2010		N/A
refer MLI (D. Treaties not modified by MLI)		N/A
35Lebanon In forceSigned : 20 January 2003
EiF : 10 November 2004
EiE :
  1. 1 January 2005 (Other Taxes)
  2. 1 January 2006 (Petroleum Taxes)
P.U. (A)
418/2003		N/A
refer MLI (D. Treaties not modified by MLI)		N/A
36Luxembourg In forceSigned : 21 November 2002
EiF : 29 December 2004
EiE :
  1. 1 January 2005 (WHT & Other Taxes)
  2. 1 January 2006 (Petroleum Taxes)
P.U. (A)
271/2003 with Notes of Exchange dated 21 November 2002

EiF :

  • 1 June 2021 (Malaysia)
  • 1 August 2019 (Luxembourg)

Malaysia and Luxembourg EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
ST Luxembourg
37Malta In forceSigned: 3 October 1995
EiF: 1 September 2000
EiE: 1 January 2002		P.U. (A)
61/1996

EiF :

  • 1 June 2021 (Malaysia)
  • 1 April (Malta)

In Malaysia EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)

In Malta EiE :

  1. 1 January 2022 (WHT)
  2. 1 January 2022 (Other Taxes)
ST Malta
38Mauritius In forceSigned: 23 August 1992
EiF: 19 August 1993
EiE: 1 January 1991		P.U. (A)
14/1993

EiF :

  • 1 June 2021 (Malaysia)
  • 1 February 2020 (Mauritius)

In Malaysia EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)

In Mauritius EiE :

  1. 1 June 2021 (WHT)
  2. 1 December 2021 (Other Taxes)
ST Mauritius
39Mongolia In forceSigned: 27 July 1995
EiF: 7 November 1996
EiE:
  1. 1 January 1997 (WHT)
  2. 1 January 1998 (Other taxes)
P.U. (A)
397/1995

EiF :

  • 1 June 2021 (Malaysia)
  • 1 January 2025 (Mongolia)

Malaysia and Mongolia EiE :

  1. 1 January 2025 (WHT)
  2. 1 July 2025 (Other Taxes)
ST Mongolia
40Morocco In forceSigned: 2 July 2001
EiF: 29 December 2006
EiE:
  1. 1 January 2007 (WHT & Other Taxes)
  2. 1 January 2008 (Petroleum Taxes)
P.U. (A)
61/2004		 To be updated
41Myanmar In forceSigned: 9 March 1998
EiF: 21 July 2008
EiE:
  1. 1 January 2009 (WHT)
  2. 1 January 2010 (Other taxes)
P.U. (A)
302/1999		N/A
refer MLI (D. Treaties not modified by MLI)		N/A
NoCountry
or
Jurisdiction		StatusDTAMLI
Signed Date
Entry Into Force (EiF)
Entry Into Effect (EiE)		OrderEntry Into Force (EiF)
Entry Into Effect (EiE)		Synthesised Text (ST)
42Namibia In force

Signed: 28 July 1998
EiF: 13 December 2004
EiE:

  1. 1 January 2005 (WHT)
  2. 1 January 2006 (Other taxes)
P.U. (A)
465/1999		 To be updated
43Netherlands In forceSigned: 7 March 1988
EiF: 2 February 1989
EiE: 1 January 1986		P.U. (A)
214/1988		 To be updated
Signed: 4 December 1996
EiF: 22 January 1999
EiE: 1 January 2000		Protocol 1.
P.U. (A)
274/1998
4 December 1996Notes Of Exchange
Signed: 4 December 2009
EiF: 19 October 2010
EiE: 1 January 2010		Protocol 2.
P.U. (A)
177/2010
44New Zealand In forceSigned: 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
Signed: 6 November 2012
EiF: 12 January 2016
EiE: 1 January 2017		Protocol 3.
P.U. (A)
208/2015
45Norway In forceSigned: 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
46Pakistan In forceSigned: 29 May 1982
EiF: 9 November 1982
EiE: 1 January 1980		P.U. (A)
369/1982

EiF :

  • 1 June 2021 (Malaysia)
  • 1 April 2021 (Pakistan)

Malaysia EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)

Pakistan EiE :

  1. 1 June 2021 (WHT)
  2. 1 December 2021 (Other Taxes)
ST Pakistan
47Papua New Guinea In forceSigned: 20 May 1993
EiF: 11 June 1999
EiE: 1 January 2000		P.U. (A)
327/1994

EiF :

  • 1 June 2021 (Malaysia)
  • 31 August 2023 (Papua New Guinea)

in Malaysia EiE :

  1. 1 January 2024 (WHT)
  2. 1 June 2024 (Other Taxes)

in Papua New Guinea EiE :

  1. 1 December 2023 (WHT)
  2. 1 June 2024 (Other Taxes)
ST Papua New Guinea
48Philippines In forceSigned: 27 April 1982
EiF: 27 July 1984
EiE: 1 January 1985 (WHT & Other Taxes)		P.U. (A)
296 /1982		N/A
refer MLI (D. Treaties not modified by MLI)		N/A
49Poland In forceSigned: 8 July 2013
EiF: 12 January 2023
EiE: 1 January 2024

P.U. (A)
168/2014

P.U. (A) 78/2022

 To be updated
TerminatedSigned: 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 :
  1. 1 January 2010 (WHT & Other taxes)
  2. 1 January 2011 (petroleum income tax)
 P.U. (A) 405/2008 EiF :
  • 1 June 2021 (Malaysia)
  • 1 April 2020 (Qatar)
Malaysia and Qatar EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
 ST Qatar
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:
  1. 1 January 1985 (WHT & Other Taxes)
  2. 1 January 1986 (Petroleum Taxes)
 P.U. (A) 156/1983 EiF :
  • 1 June 2021 (Malaysia)
  • 1 June 2022 (Romania)
Malaysia EiE :
  1. 1 January 2024 (WHT)
  2. 5 October 2023 (Other Taxes)
Romania EiE :
  1. 1 January 2024 (WHT)
  2. 1 January 2024 (Other Taxes)
 ST Romania
52 Russian Federation In force Signed: 17 May 2024 EiF: 3 September 2025 EiE: 1 January 2026 P.U. (A) 112/2025 To be updated
Terminated Signed: 31 July 1987 EiF: 4 July 1988 EiE: 1 January 1989 P.U. (A) 58/1988
53 San Marino In force Signed: 19 November 2009 EiF: 28 December 2010 EiE:
  1. 1 January 2011 (WHT & Other Taxes)
  2. 1 January 2012 (Petroleum Taxes)
 P.U. (A) 302/2010 EiF :
  • 1 June 2021 (Malaysia)
  • 1 July 2020 (San Marino)
in Malaysia EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
in San Marino EiE :
  1. 1 January 2022 (WHT)
  2. 1 January 2022 (Other Taxes)
 ST San Marino
54 Saudi Arabia In force Signed: 31 January 2006 EiF: 1 July 2007 EiE:
  1. 1 January 2008 (WHT & Other Taxes)
  2. 1 January 2009 (Petroleum Taxes)
 P.U. (A) 225/2006 EiF :
  • 1 June 2021 (Malaysia)
  • 1 May 2020 (Saudi Arabia)
Malaysia and Saudi Arabia EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
 ST Saudi Arabia
55 Senegal In force Signed: 17 February 2010 EiF: 1 January 2017 EiE:
  1. 1 January 2017 (WHT & Other Taxes)
  2. 1 January 2018 (Petroleum Taxes)
 P.U. (A) 176/2010 ST Senegal
56 Seychelles In force Signed: 3 December 2003 EiF: 10 July 2006 EiE:
  1. 1 January 2007 (WHT & Other Taxes)
  2. 1 January 2008 (Petroleum Taxes)
 P.U. (A) 159/2004 To be updated
57 Singapore In force Signed: 5 October 2004 EiF: 13 February 2006 EiE:
  1. 1 January 2007 (WHT & Other Taxes)
  2. 1 January 2008 (Petroleum Taxes)
 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:
  1. 1 January 2007 (WHT & Other Taxes)
  2. 1 January 2008 (Petroleum Taxes)
 P.U. (A) 385/2005 EiF :
  • 1 June 2021 (Malaysia)
  • 1 January 2023 (South Africa)
Malaysia and South Africa EiE :
  1. 1 January 2023 (WHT)
  2. 1 July 2023 (Other Taxes)
 ST South Africa
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:
  1. 1 January 2008 (WHT & Other Taxes)
  2. 1 January 2009 (Petroleum Taxes)
 P.U. (A) 258/2007 EiF :
  • 1 June 2021 (Malaysia)
  • 1 January 2022 (Spain)
Malaysia and Spain EiE :
  1. 1 January 2023 (WHT)
  2. 1 January 2023 (Other Taxes)
 ST Spain
61 Sri Lanka In force Signed: 16 September 1997 EiF: 13 August 1998 EiE:
  1. 1 January 1999 (WHT)
  2. 1 January 2000 (Other taxes)
 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:
  1. 1 January 2002 (WHT)
  2. 1 January 2003 (OtherTaxes)
 P.U. (A) 354/1994 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:
  1. 1 January 2006 (WHT & Other Taxes)
  2. 1 January 2007 (Petroleum Taxes)
 P.U. (A) 272/2003 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 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:
  1. 1 January 2008 (WHT & Other Taxes)
  2. 1 January 2009 (Petroleum Taxes)
 P.U. (A) 197/2007 N/A refer MLI (D. Treaties not modified by MLI) N/A
NoCountry
or
Jurisdiction		StatusDTAMLI
Signed Date
Entry Into Force (EiF)
Entry Into Effect (EiE)		OrderEntry Into Force (EiF)
Entry Into Effect (EiE)		Synthesised Text (ST)
66Thailand In forceSigned: 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) 398/1995
67Türkiye In forceSigned: 27 September 1994
EiF: 28 January 1997
EiE:
  1. 1 January 1998 (WHT)
  2. 1 January 1999 (Other Taxes)
P.U. (A)
489/1996		 To be updated
Signed: 17 February 2010
EiF: 25 December 2013
EiE: 24 January 2014		Protocol
P.U. (A) 138/2010
68Turkmenistan In forceSigned: 19 November 2008
EiF: 6 October 2009
EiE:
  1. 1 January 2010 (WHT & Other Taxes)
  2. 1 January 2011 (Petroleum Taxes)
P.U. (A)
218/2009		N/A
refer MLI (D. Treaties not modified by MLI)		N/A
69Ukraine In forceSigned: 4 August 2016
EiF: 29 December 2021
EiE: 1 January 2022		P.U. (A)
223/2021

EiF :

  • 1 June 2021 (Malaysia)
  • 1 December 2019 (Ukraine)

Malaysia and Ukraine EiE :

  1. 1 January 2023 (WHT)
  2. 10 August 2023 (Other Taxes)
ST Ukraine
70United Arab Emirates In forceSigned: 28 November 1995
EiF: 18 September 1996
EiE:
  1. 1 January 1996 (WHT)
  2. 1 January 1997 (Other Taxes)
P.U. (A)
127/1996		 To be updated
71United Kingdom In forceSigned: 10 December 1996
EiF: 08 July 1998
EiE:
  1. 1 January 1999 (WHT)
  2. 1 January 2000 (Other Taxes)
P.U. (A)
251/1997

EiF :

  • 1 June 2021 (Malaysia)
  • 1 October 2018 (United Kingdom)

Malaysia and United Kingdom EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
ST United Kingdom
10 December 1996Notes Of Exchange
Signed: 22 September 2009
EiF: 28 December 2010
EiE: 1 January 2011		Protocol P.U. (A)
322/2010
TerminatedSigned: 30 March 1973P.U. (A)
241/1973
72Uzbekistan In forceSigned: 6 October 1997
EiF: 10 August 1999
EiE:
  1. 1 January 2000 (WHT)
  2. 1 January 2001 (Other Taxes)
P.U. (A)
88/1999		N/A
refer MLI (D. Treaties not modified by MLI)		N/A
73Venezuela In forceSigned: 28 August 2006
EiF: 8 January 2008
EiE:
  1. 1 January 2009 (WHT & Other Taxes)
  2. 1 January 2010 (Petroleum Taxes)
P.U. (A)
175/2007		N/A
refer MLI (D. Treaties not modified by MLI)		N/A
74Vietnam In forceSigned: 7 September 1995
EiF: 13 August 1996
EiE:
  1. 1 January 1997 (WHT)
  2. 1 January 1998 (Other Taxes)
P.U. (A)
60/1996		 To be updated
75Zimbabwe In forceSigned: 28 April 1994
EiF: 08 August 1996
EiE:
  1. 1 January 1997 (WHT)
  2. 1 January 1998 (Other Taxes)
P.U. (A)
124/1995		N/A
refer MLI (D. Treaties not modified by MLI)		N/A
Gazetted DTAs
No Country Date Signed
1 Belgium 18 December 2009
2 Indonesia 19 July 2012
3 Kuwait 26 August 2010
4 Seychelles 26 August 2010