Business tax – international treaty

Malaysia: tax treaties

Tax treaties between the UK and Malaysia and related documents.

Documents

2010 Malaysia-UK Protocol - in force

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1996 Malaysia - UK Double Taxation Agreement as amended by the 2010 Protocol - in force

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Detail

2010 Protocol

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