Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 17/09/2019

Malaysia

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

Pursuant to Article 30, paragraph 1.a, of the Convention, Malaysia reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in the categories listed in sub-paragraph b of paragraph 1 of Article 2, of the Convention.

In accordance with Article 30, paragraph 1.b, of the Convention, Malaysia reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine for all taxes.

In accordance with Article 30, paragraph 1.d, of the Convention, Malaysia reserves the right not to provide assistance in the service of documents for all taxes
Period covered: 01/05/2017 -
Articles concerned : 30


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.