Tax treaties between the UK and Malaysia and related documents.
The 2010 Protocol entered into force on 28 December 2010 and is effective in both countries for tax years from 1 January 2011.
1996 Double Taxation Agreement
The double taxation agreement was entered into force on 8 July 1998 and was amended by a signed Protocol on 10 December 1996.
The agreement is effective in Malaysia from:
- 1 January 1999 for taxes withheld at source
- 1 January 2000 for other taxes
It’s effective in the UK from:
- 1 April 1999 for Corporation Tax
- 6 April 1999 for Income Tax and Capital Gains Tax