Vorbehalte und Erklärungen für Vertrag Nr.127 - Übereinkommen über die gegenseitige Amtshilfe in Steuersachen

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 16/06/2019

Malaya

Declaration deposited at the time of the signature of the Instrument with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
In Kraft: 01/12/2016 -
Artikel betroffen : 28

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 January 2017 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
Income Tax
Petroleum income tax

Article 2, paragraph 1.a.ii :
Real property gain tax.

In Kraft: 01/05/2017 -
Artikel betroffen : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 January 2017 - Or. Engl.

ANNEX C - Definition of the word "national" for the purpose of the Convention

In relation to Malaysia, the term “national” means:
(i) Any individual possessing the nationality or citizenship of Malaysia;
(ii) Any legal person, partnership or, association and any other entity deriving its status as such from the laws in force in Malaysia.

In Kraft: 01/05/2017 -
Artikel betroffen : 3


Quelle : Vertragsbüro auf http://conventions.coe.int - * Disclaimer.