The Agreement For Avoidance of Double Taxation serves as a crucial legal instrument in Malaysia's international tax framework, designed to facilitate cross-border trade and investment while preventing double taxation of the same income in different jurisdictions. This agreement becomes necessary when entities or individuals have tax obligations in both Malaysia and another country, providing clear guidelines on which jurisdiction has the right to tax different types of income. The document incorporates Malaysia's domestic tax laws, international tax principles, and specific bilateral arrangements, typically following the OECD Model Tax Convention structure while adapting to Malaysia's specific requirements and negotiated terms with the partner country. It includes provisions for tax relief methods, anti-abuse measures, and administrative cooperation between tax authorities, making it essential for international business operations and cross-border investments involving Malaysia.
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1. Parties: Identification of the contracting states entering into the agreement
2. Background: Context and purpose of the agreement, including the desire to promote economic cooperation and avoid double taxation
3. Definitions: Comprehensive definitions of terms used throughout the agreement, including 'resident', 'permanent establishment', and various types of income
4. Scope of Agreement: Specifies the taxes and territories covered by the agreement
5. Residence: Rules for determining tax residence and handling dual residence scenarios
6. Permanent Establishment: Definition and conditions constituting a permanent establishment
7. Income from Immovable Property: Treatment of income derived from real estate and natural resources
8. Business Profits: Rules for taxation of business profits and attribution principles
9. Shipping and Air Transport: Treatment of profits from international transportation
10. Associated Enterprises: Provisions dealing with related party transactions and transfer pricing
11. Dividends: Taxation rules for dividend payments between the contracting states
12. Interest: Provisions governing taxation of interest payments
13. Royalties: Rules for taxation of royalty payments
14. Capital Gains: Treatment of gains from alienation of property
15. Methods for Elimination of Double Taxation: Specific mechanisms to avoid double taxation
16. Non-discrimination: Provisions ensuring fair treatment of residents of both states
17. Mutual Agreement Procedure: Process for resolving disputes between tax authorities
18. Exchange of Information: Framework for information sharing between tax authorities
19. Entry into Force: Provisions regarding when the agreement becomes effective
20. Termination: Conditions and procedures for terminating the agreement
1. Technical Services: Special provisions for taxation of technical service fees, included when significant technical service arrangements exist between countries
2. Independent Personal Services: Specific provisions for professional services, used when there's significant professional service trade
3. Entertainers and Athletes: Special rules for performing artists and sportspersons, included when relevant to bilateral relations
4. Government Service: Provisions for public sector employees working across borders
5. Students and Trainees: Special provisions for students and trainees, included when significant educational exchange exists
6. Other Income: Catch-all provisions for income not specifically covered elsewhere
7. Limitation of Benefits: Anti-abuse provisions, included when treaty shopping is a concern
8. Assistance in Collection: Provisions for mutual assistance in tax collection, included when both states agree to such cooperation
1. Schedule A - Taxes Covered: Detailed list of specific taxes in each contracting state covered by the agreement
2. Schedule B - Competent Authorities: Designation of competent authorities in each state responsible for implementing the agreement
3. Schedule C - Exchange of Information Procedures: Detailed procedures and formats for information exchange between authorities
4. Appendix 1 - Agreed Interpretation Notes: Mutual understanding on interpretation of specific provisions
5. Appendix 2 - Anti-abuse Provisions: Detailed anti-abuse rules and examples
6. Appendix 3 - Special Economic Zones: Treatment of income from special economic zones or preferential tax regimes
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