Riserve e dichiarazioni per trattato n°127 - Convenzione sulla reciproca assistenza in materia fiscale

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 19/09/2019

Malaysia

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.
Periodo di efficacia: 01/12/2016 -
Articoli in questione : 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.

Periodo di efficacia: 01/05/2017 -
Articoli in questione : 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.

Periodo di efficacia: 01/05/2017 -
Articoli in questione : 3


Fonte: Ufficio dei Trattati, http://conventions.coe.int - * Disclaimer.