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Introduction

The Malaysian Treaty Model for the purpose of negotiations for Double Taxation Avoidance Agreements (DTAs) was initially be based as closely as possible on that of the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention (MTC).  Over the years, Malaysia had whenever necessary moved away from the provisions of the OECD MTC and thus it is not uncommon to find that in the DTAs between Malaysia and her treaty partners some of the provisions of the OECD MTC have either been adopted or omitted wholly or in part; or sometimes a provisions is specially created to reflect the domestic position in Malaysia. In some DTAs, Malaysia had even adopted same provisions from the United Nations (UN) Model Double Tax Convention.

Malaysia has concluded two types of DTAs:

  1. comprehensive DTAs which cover all types of income; and
  2. limited DTAs which cover certain income – for instance income from shipping and/or air transport activities.

Malaysia has signed and currently in force the following international agreements:

All these agreements are gazetted where each document has a unique Order Number.

Hasil Website displays information on the status, relevant dates (signed, terminated and currently in force) of the international agreements between Malaysia and treaty partners.

Other menu in this website:

A tax treaty enters into force (EiF) when both countries have completed the specified procedures necessary to give the treaty the force of law in respective jurisdiction (generally either ratification or enactment as a statute). The procedure is normally followed by an exchange of instruments of ratification or an exchange of diplomatic notes stating that these procedures have been completed.

Once the tax treaty has entered into force, the provisions of the tax treaty will enter into effect (EiE) from the date or dates set out in the agreement.