{"id":536,"date":"2023-10-20T11:51:53","date_gmt":"2023-10-20T11:51:53","guid":{"rendered":"https:\/\/companyincorporationmalta.com\/?p=536"},"modified":"2023-10-20T11:51:55","modified_gmt":"2023-10-20T11:51:55","slug":"malta-malaysia-double-taxation-treaty","status":"publish","type":"post","link":"https:\/\/companyincorporationmalta.com\/malta-malaysia-double-taxation-treaty\/","title":{"rendered":"Malta-Malaysia Double Taxation Treaty"},"content":{"rendered":"\n<p><strong>Malta has signed an agreement for the avoidance of double taxation with Malaysia<\/strong>\u00a0in 2000. The agreement covers the following: the\u00a0<a href=\"https:\/\/www.companyincorporationmalta.com\/taxes-in-malta\"><strong>income tax in Malta<\/strong><\/a>\u00a0and the income tax, the supplementary tax, the development tax and the petroleum tax in Malaysia.<\/p>\n\n\n\n<p>The double taxation agreement was enforced in 2002.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #002e5b;color:#002e5b\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #002e5b;color:#002e5b\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/companyincorporationmalta.com\/malta-malaysia-double-taxation-treaty\/#what-does-the-malta-malaysia-double-tax-treaty-contain\" title=\"What does the Malta-Malaysia double tax treaty contain?\">What does the Malta-Malaysia double tax treaty contain?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/companyincorporationmalta.com\/malta-malaysia-double-taxation-treaty\/#taxation-of-income-according-to-the-malta-malaysia-double-tax-agreement\" title=\"Taxation of income according to the Malta-Malaysia double tax agreement\">Taxation of income according to the Malta-Malaysia double tax agreement<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"what-does-the-malta-malaysia-double-tax-treaty-contain\"><\/span><strong>What does the Malta-Malaysia double tax treaty contain?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The first articles of the&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/malta-switzerland-double-taxation-avoidance\"><strong>double taxation agreement between Malta<\/strong><\/a><strong>&nbsp;and Malaysia<\/strong>&nbsp;define the terms under which the treaty applies. According to these articles, the convention covers the territories of Malaysia and Malta, which also includes the island of Gozo and other Maltese islands. The agreement also covers territorial waters in both countries. Other provisions of the&nbsp;<strong>double taxation agreement Malta signed with Malaysia<\/strong>&nbsp;refers to the persons it covers:<\/p>\n\n\n\n<ul>\n<li>&#8211; individuals,<\/li>\n\n\n\n<li>&#8211; Malaysian and&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/types-of-companies-malta\"><strong>Maltese companies<\/strong><\/a>,<\/li>\n\n\n\n<li>&#8211; enterprises of a contracting state defined as enterprises carried on by the resident of one of the contracting states in the other state.<\/li>\n<\/ul>\n\n\n\n<p>The agreement also defines terms like \u201cnational\u201d which refers to Malaysian and&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/work-and-residence-permit-in-malta\"><strong>Maltese citizens<\/strong><\/a>&nbsp;and also corporate bodies registered in one of the contracting states. Another important term defined by the convention is \u201cpermanent establishment\u201d which refers to any place of management, branch office or any other forms under which a Malaysian or&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/why-is-malta-an-attractive-country-for-investors\"><strong>Maltese company<\/strong><\/a>&nbsp;conducts its business activities in the other country.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"taxation-of-income-according-to-the-malta-malaysia-double-tax-agreement\"><\/span><strong>Taxation of income according to the Malta-Malaysia double tax agreement<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/malta-singapore-double-taxation-avoidance\"><strong>Malta-Malaysia double taxation convention<\/strong><\/a>&nbsp;applies to the following sources of income:<\/p>\n\n\n\n<ul>\n<li>&#8211; alienation of movable and immovable properties,<\/li>\n\n\n\n<li>&#8211; business profits,<\/li>\n\n\n\n<li>&#8211; shipping and air transport,<\/li>\n\n\n\n<li>&#8211; associated enterprises,<\/li>\n\n\n\n<li>&#8211; dividends,<\/li>\n\n\n\n<li>&#8211; interests,<\/li>\n\n\n\n<li>&#8211; royalties,<\/li>\n\n\n\n<li>&#8211; independent and dependent personal services.<\/li>\n<\/ul>\n\n\n\n<p>With respect to the taxes applied under the&nbsp;<strong>double taxation agreement<\/strong>, dividends paid by a Malaysian company to a Maltese resident will be exempt from any tax in Malaysia. Dividends paid by a&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/register-company-malta\"><strong>Maltese company<\/strong><\/a>&nbsp;to a Malaysian resident may be subject to the Maltese tax on the gross amount of dividends. Interests will be taxed at a maximum rate of 15%, but tax exemptions are provided, if the interests are paid to a company owned by the Malaysian or Maltese governments.<\/p>\n\n\n\n<p>For complete information about the&nbsp;<strong>avoidance of double taxation<\/strong>, you may also&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/contact-us\"><strong>contact<\/strong><\/a>&nbsp;our&nbsp;<strong>agents in Malta.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Malta has signed an agreement for the avoidance of double taxation with Malaysia\u00a0in 2000. The agreement covers the following: the\u00a0income tax in Malta\u00a0and the income tax, the supplementary tax, the development tax and the petroleum tax in Malaysia. The double taxation agreement was enforced in 2002. What does the Malta-Malaysia double tax treaty contain? The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":200,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[258,257,256,259,255],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Malta Malaysia Double Taxation Treaty<\/title>\n<meta name=\"description\" content=\"Find here information about the Malta-Malaysia double tax treaty. 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