Оговорки и заявления по Договору №:127 - Конвенция о взаимной административной помощи в налоговой области

Характер декларации : Декларации, Расторжения, Отступления
Статус на 18/08/2019

Малайзия

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.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 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.

Период результата: 01/05/2017 -
Cтатьях, посвященных : 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.

Период результата: 01/05/2017 -
Cтатьях, посвященных : 3


Источник: бюро Договоров на http://conventions.coe.int - * Disclaimer.