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Double Tax Agreements

The Role of Double Tax Agreements

Malaysia

1976 Agreement

Status: In force
Signed: 19 March 1976
In force: 2 September 1976
Effective: In New Zealand: From the income year beginning 1 April 1974.
In Malaysia: From the year of assessment beginning 1 January 1975. (refer Article 24)
Legislation: Double Taxation Relief (Malaysia) Order 1976

Protocol to the 1976 Agreement

Status: In force
Signed: 19 March 1976
In force: 2 September 1976
Effective: In New Zealand: From the income year beginning 1 April 1974.
In Malaysia: From the year of assessment beginning 1 January 1975. (refer Article 24)
Legislation: Double Taxation Relief (Malaysia) Order 1976

Second Protocol to the 1976 Agreement

Status: In force
Signed: 14 July 1994
In force: 1 July 1996
Effective: 1 July 1993 (refer Article 2)
Legislation: Double Taxation Relief (Malaysia) Order 1976, Amendment No. 1

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