Common use of ELIMINATION OF DOUBLE TAXATION Clause in Contracts

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam tax payable under the laws of Brunei Darussalam and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam to a company which is a resident of Malaysia and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam tax payable” shall be deemed to include the amount of tax which would have been paid if the tax had not been exempted or reduced in accordance with the special incentive laws designed to promote economic development in Brunei Darussalam, effective on the date of signature of this Agreement, or which may be introduced hereafter in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam regarding the allowance as a credit against Brunei Darussalam tax of tax payable in any country other than Brunei Darussalam, Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is resident of Brunei Darussalam and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of paragraph 3, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) the special incentives under the Malaysian laws for the promotion of economic development of Malaysia or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam the Kyrgyz tax payable under the laws of Brunei Darussalam the Kyrgyz Republic and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam the Kyrgyz Republic shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam the Kyrgyz Republic to a company which is a resident of Malaysia and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam the Kyrgyz tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam "Kyrgyz tax payable” " shall be deemed to include the amount of tax which would have been paid if payable in the tax Kyrgyz Republic had it not been exempted or reduced in accordance with the provisions of this Agreement and under special incentive incentives provided by the Kyrgyz Republic laws designed to promote economic development which were in Brunei Darussalam, effective force on the date of signature of this Agreement, Agreement or any other provisions which may subsequently be introduced hereafter in the Kyrgyz Republic in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially substantial similar character. 3. Subject to the laws of Brunei Darussalam the Kyrgyz Republic regarding the allowance as a credit against Brunei Darussalam Kyrgyz tax of tax payable in any country other than Brunei Darussalamthe Kyrgyz Republic, the Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam the Kyrgyz Republic in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam Kyrgyz tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of the Malaysia to a company which is a resident of Brunei Darussalam the Kyrgyz Republic and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam Kyrgyz tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of paragraph 3, the term "Malaysian tax payable" shall be deemed to include Malaysian the amount of tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income it not been taxed at a exempted or reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) the and under special incentives under provided by the Malaysian laws for which were in force on the promotion date of economic development signature of Malaysia this Agreement or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially substantial similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia Jordan regarding the allowance as a credit against Malaysian Jordanian tax of tax payable in any country other than Malaysia, Brunei Darussalam tax payable under the laws of Brunei Darussalam and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam to a company which is a resident of Malaysia and which owns not less than 25 per cent of the voting shares of the company paying the dividendJordan, the credit shall take into account Brunei Darussalam tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam tax payable” shall be deemed to include the amount of tax which would have been paid if the tax had not been exempted or reduced in accordance with the special incentive laws designed to promote economic development in Brunei Darussalam, effective on the date of signature of this Agreement, or which may be introduced hereafter in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam regarding the allowance as a credit against Brunei Darussalam tax of tax payable in any country other than Brunei Darussalam, Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam Jordan in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam Jordanian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is a resident of Brunei Darussalam Jordan and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam Jordanian tax, as computed before the credit is given, which is appropriate to such item of income. 42. For the purposes of paragraph 31, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) and the special incentives under the Malaysian laws for the promotion of economic development of Malaysia or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and. (b) interest 3. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, the Jordanian tax payable under the laws of Jordan and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Jordan shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Jordan to a company which is a resident of Malaysia and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Jordanian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of paragraph 3 3, the term "Jordanian tax payable" shall be deemed to include Jordanian tax which would, under the laws of Article 11 applies Jordan and in accordance with this Agreement, have been payable on any income derived from sources in Jordan had that interest the income not been taxed at a reduced rate or exempted from Malaysian Jordanian tax in accordance with that paragraphthe provisions of this Agreement and the special incentives under the Jordanian laws for the promotion of economic development of Jordan or any other provisions which may subsequently be introduced in Jordan in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam Namibia the Namibian tax payable under the laws of Brunei Darussalam Namibia and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam Namibia shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam Namibia to a company which is a resident of Malaysia and which owns not less than 25 per cent of the voting shares of the company paying the dividendMalaysia, the credit shall take into account Brunei Darussalam Namibian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam "Namibian tax payable” " shall be deemed to include the amount of Namibian tax which would would, under the laws of Namibia and in accordance with this Agreement, have been paid if payable on any income derived from sources in Namibia had the tax had income not been taxed at a reduced rate or exempted or reduced from Namibian tax in accordance with the provisions of this Agreement and the special incentive incentives under the Namibian laws designed to promote for the promotion of economic development in Brunei Darussalam, effective on the date of signature of this Agreement, Namibia or any other provisions which may subsequently be introduced hereafter in Namibia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States State to be [of a a] substantially similar character. 3. Subject to In Namibia, double taxation shall be eliminated as follows: (a) Where a resident of Namibia derives income from Malaysia the laws of Brunei Darussalam regarding the allowance as a credit against Brunei Darussalam tax amount of tax on that income payable in any country other than Brunei Darussalam, Malaysian Malaysia ("Malaysia tax payable under the laws of Malaysia and payable") in accordance with the provisions of this Agreement by a resident of Brunei Darussalam in respect of Agreement, may be credited against the Namibian tax imposed on that resident. (b) Where the income derived from Malaysia shall be allowed as a credit against Brunei Darussalam tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is a resident of Brunei Darussalam and which owns not less than 25 per cent of Namibia, the voting shares of credit shall also take into account the tax paid in Malaysia ("Malaysia tax payable") by the company paying the dividend, the credit shall take into account Malaysian tax payable by that company dividend in respect of its income the profits out of which the dividend is paid. . (c) The credit shall notamount of credit, however, shall not exceed that part the amount of the Brunei Darussalam tax, as Namibian tax on that income computed before in accordance with the credit is given, which is appropriate to such item taxation laws and regulations of incomeNamibia. 4. For the purposes of paragraph 3, the term "Malaysian Malaysia tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) and the special incentives under the Malaysian laws for the promotion of economic development of Malaysia or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States State to be [of a a] substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia Mongolia regarding the allowance as a credit against Malaysian Mongolian tax of tax payable in any country other than Malaysia, Brunei Darussalam tax payable under the laws of Brunei Darussalam and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam to a company which is a resident of Malaysia and which owns not less than 25 per cent of the voting shares of the company paying the dividendMongolia, the credit shall take into account Brunei Darussalam tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam tax payable” shall be deemed to include the amount of tax which would have been paid if the tax had not been exempted or reduced in accordance with the special incentive laws designed to promote economic development in Brunei Darussalam, effective on the date of signature of this Agreement, or which may be introduced hereafter in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam regarding the allowance as a credit against Brunei Darussalam tax of tax payable in any country other than Brunei Darussalam, Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam Mongolia in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam Mongolian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is a resident of Brunei Darussalam Mongolia and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam Mongolian tax, as computed before the credit is given, which is appropriate to such item of income. 42. For the purposes of paragraph 31, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) and the special incentives under the Malaysian laws for the promotion of economic development of Malaysia which were in force on the date of signature of this Agreement or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and. (b) interest 3. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, the Mongolian tax payable under the laws of Mongolia and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Mongolia shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Mongolia to a company which is a resident of Malaysia and which owns not less than 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Mongolian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of paragraph 3 3, the term "Mongolian tax payable" shall be deemed to include Mongolian tax which would, under the laws of Article 11 applies Mongolia and in accordance with this Agreement, have been payable on any income derived from sources in Mongolia had that interest the income not been taxed at a reduced rate or exempted from Malaysian Mongolian tax in accordance with that paragraphthe provisions of this Agreement and the special incentives under the Mongolian laws for the promotion of economic development of Mongolia which were in force on the date of signature of this Agreement or any other provisions which may subsequently be introduced in Mongolia in modification of, or in addition to, those law so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character.

ELIMINATION OF DOUBLE TAXATION. 1. Subject The laws in force in either of the Contracting States shall continue to govern the taxation of income in the respective States except where express provisions to the contrary are made in this Agreement. Where income is subject to tax in both States, relief from double taxation shall be given in accordance with the following paragraphs. 2. In the case of Malaysia, subject to the provisions of the laws of Malaysia regarding the allowance as a credit against Malaysian tax tax, the amount of tax payable in any country other than Malaysia, Brunei Darussalam Turkish tax payable under the laws of Brunei Darussalam Turkey and in accordance with the provisions of this Agreement Agreement, whether directly or by deduction, by a resident of Malaysia Malaysia, in respect of income derived from Brunei Darussalam sources within Turkey which has been subjected to tax both in Malaysia and Turkey, shall be allowed as a credit against the Malaysian tax payable in respect of that income. Where such income is but in an amount not exceeding that proportion of Malaysian tax which such income bears to the entire income chargeable to Malaysian tax. 3. In the case of Turkey, subject to the provisions of the laws of Turkey regarding the allowance as a dividend paid credit against Turkish tax, the amount of Malaysian tax payable under the laws of Malaysia and in accordance with the provisions of this Agreement, whether directly or by a company which is deduction, by a resident of Brunei Darussalam to a company which is a resident of Malaysia and which owns not less than 25 per cent of the voting shares of the company paying the dividendTurkey, the credit shall take into account Brunei Darussalam tax payable by that company in respect of its income out from sources within Malaysia which has been subjected to tax both in Turkey and Malaysia shall be allowed as a credit against the Turkish tax payable in respect of such income but in an amount not exceeding that proportion of Turkish tax which such income bears to the dividend is paid. The credit shall not, however, exceed that part of the Malaysian entire income chargeable to Turkish tax, as computed before the credit is given, which is appropriate to such item of income. 24. For the purposes of paragraph 1paragraphs 2 and 3, the term “Brunei Darussalam "tax payable” payable in a Contracting State by a resident of the other Contracting State" shall be deemed to include the any amount of the first-mentioned State's tax which would have been paid if payable under that State's taxation law but for any reduction or exemption of that State's tax granted under the tax had not been exempted or reduced in accordance with the provisions concerning special incentive laws designed measures to promote economic development in Brunei Darussalam, effective the State which were in force on the date of signature of this Agreement, Agreement or any other provisions which may subsequently be introduced hereafter in that State in modification of, or in addition to, those laws provisions so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 35. Subject to Notwithstanding the laws of Brunei Darussalam regarding preceding sentence, the allowance as a credit against Brunei Darussalam tax of tax payable in any country other than Brunei Darussalamthe first- mentioned Contracting State shall be calculated: a) in the case of interest referred to in paragraphs 2 and 3 of Article 11, Malaysian at a rate of 15 per cent; b) in the case of royalties referred to in paragraph 2 of Article 12, at a rate of 10 per cent. However, if the tax payable rates under the laws of Malaysia first-mentioned State's taxation law applicable to interest and in accordance with this Agreement royalties derived by a resident of Brunei Darussalam in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam tax payable in respect persons who are not residents of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is resident of Brunei Darussalam and which owns not less than 25 per cent of the voting shares of the company paying the dividendState are reduced below those mentioned in this paragraph, the credit these lower rates shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam tax, as computed before the credit is given, which is appropriate to such item of income. 4. For apply for the purposes of paragraph 3, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) the special incentives under the Malaysian laws for the promotion of economic development of Malaysia or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam the Irish tax payable under the laws of Brunei Darussalam Ireland and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam Ireland shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam Ireland to a company which is a resident of Malaysia and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam Irish tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, not however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam tax payable” shall be deemed to include the amount of tax which would have been paid if the tax had not been exempted or reduced in accordance with the special incentive laws designed to promote economic development in Brunei Darussalam, effective on the date of signature of this Agreement, or which may be introduced hereafter in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the provisions of the laws of Brunei Darussalam Ireland regarding the allowance as a credit against Brunei Darussalam Irish tax of tax payable in any country other than Brunei Darussalam, Malaysian a territory outside Ireland (which shall not affect the general principle hereof) – (a) Malaysia tax payable under the laws of Malaysia and in accordance with this Agreement Agreement, whether directly or by deduction, on profits, income and gains from sources within Malaysia (excluding in the case of a resident of Brunei Darussalam dividend tax payable in respect of income derived from Malaysia the profits out of which the dividend is paid) shall be allowed as a credit against Brunei Darussalam any Irish tax payable in respect computed by reference to the same profits, income and gains by reference to which Malaysian tax is computed. (b) In the case of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is a resident of Brunei Darussalam Ireland and which owns not less than 25 controls directly or indirectly 10 per cent or more of the voting shares of power in the company paying the dividend, the credit shall take into account (in addition to any Malaysian tax creditable under the provisions of subparagraph (a)) Malaysian tax payable by that the company in respect of its income the profits out of which the such dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam tax, as computed before the credit is given, which is appropriate to such item of income. 43. For the purposes of subparagraph (b) of paragraph 32, the term "“Malaysian tax payable" ” shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement andwith: (a) Section 133A of the special incentives under Income Tax Xxx 0000 of Malaysia; or (b) Sections 22, 23, 29, 29A to 29H, 31E and 41B of the Malaysian laws for Promotion of Investments Xxx 0000 of Malaysia, so far as the promotion sections have not been modified since the date of economic development signature of Malaysia this Agreement or have been modified only in minor respects so as not to affect their general character; or (c) any other provisions which may subsequently be introduced in Malaysia in modification of, made granting an exemption or in addition to, those laws so far as they are reduction of tax which is agreed by the competent authorities of the Contracting States to be of a substantially similar character; and, if it has not been modified thereafter or has been modified only in minor respects so as not to affect its general character. (b) interest 4. Credit for tax which is deemed to which be included in Malaysian tax payable under the provisions of paragraph 3 shall be restricted to an amount such that the sum of Article 11 applies had that interest not been exempted from Malaysian tax paid in respect of that part of the profits of the company out of which the dividend is paid and Irish tax paid in respect of such dividend shall not be less than 50% of the Irish tax attributable to such dividend if no credit or deduction had been allowed for Malaysian tax. 5. Relief from Irish tax by virtue of paragraph 3 shall not be granted after 31 December, 2009. 6. The period of relief provided for in paragraph 5 may be extended by agreement between the Contracting States. 7. For the purposes of paragraph 2 profits, income or gains owned by a resident of Ireland which may be taxed in Malaysia in accordance with that paragraphthis Agreement shall be deemed to be derived from sources in Malaysia.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam the Sudanese tax payable under the laws of Brunei Darussalam the Sudan and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam the Sudan shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam the Sudan to a company which is a resident of Malaysia and which owns not less than 25 15 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam the Sudanese tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam "the Sudanese tax payable” " shall be deemed to include the amount of tax taxes which would have been paid if the tax had not been exempted relieved or reduced in accordance with the Sudan by virtue of special incentive laws designed to promote for the promotion of the economic development in Brunei Darussalam, effective on of the date of signature of this Agreement, Sudan or any other provisions which may subsequently be introduced hereafter in the Sudan in modification of, or in addition to, those laws so far as they are agreed or by the competent authorities virtue of the Contracting States provisions of this Agreement shall be deemed to have been paid and shall wherever applicable be of allowed as a substantially similar charactercredit in Malaysia in an amount equal to the tax which would have been paid if no such relief or reduction had been made. 3. Subject to the laws of Brunei Darussalam the Sudan regarding the allowance as a credit against Brunei Darussalam the Sudanese tax of tax payable in any country other than Brunei Darussalamthe Sudan, the Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam the Sudan in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam the Sudanese tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is a resident of Brunei Darussalam the Sudan and which owns not less than 25 15 per cent of the voting shares of the company paying the dividend, the credit shall take into account the Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam Sudanese tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of paragraph 3, the term "the Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement andinclude: (a) the taxes which have been relieved or reduced in Malaysia by virtue of special incentives under the Malaysian incentive laws for the promotion of the economic development of Malaysia or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed or by the competent authorities virtue of the Contracting States provisions of this Agreement shall be deemed to have been paid and shall wherever applicable be of allowed as a substantially similar charactercredit in the Sudan in an amount equal to the tax which would have been paid if no such relief or reduction had been made; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph. 5. For the purposes of paragraph 3, where royalties derived by a resident of the Sudan are, as film rentals, subject to cinematograph film-hire duty in Malaysia, that duty shall be deemed to be Malaysian tax.

ELIMINATION OF DOUBLE TAXATION. 1. In the case of Malaysia, double taxation shall be avoided as follows: Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam Egyptian tax payable under the laws of Brunei Darussalam Egypt and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam Egypt shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam to a company which is a resident of Malaysia and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam "Egyptian tax payable” " shall be deemed to include the amount of tax which would have is otherwise payable in Egypt, but has been paid if reduced or waived by Egypt under its legal provision for tax incentives. 3. In the tax had not been exempted or reduced case of Egypt, double taxation shall be avoided as follows: Where a resident of Egypt derives income which, in accordance with the special incentive laws designed to promote economic development provisions of this Agreement may be taxed in Brunei DarussalamMalaysia, effective Egypt shall allow as a deduction from the tax on the date income of signature of this Agreement, or which may be introduced hereafter in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject that resident an amount equal to the laws of Brunei Darussalam regarding the allowance as a credit against Brunei Darussalam tax of Malaysian tax payable in any country other than Brunei Darussalam, Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam tax payable in respect of that incomeMalaysia. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is resident of Brunei Darussalam and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit Such deduction shall not, however, exceed that part of the Brunei Darussalam tax, income tax as computed before the credit deduction is given, which is appropriate attributable, as the case may be, to the income which may be taxed in that other State. Where in accordance with any provision of this Agreement income derived by a resident of Egypt is exempt from tax in Egypt; Egypt may nevertheless, in calculating the amount of tax on the remaining income of such item of resident, take into account exempted income. 4. For the purposes of paragraph 3, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) the special incentives under the Malaysian laws for the promotion of economic development of Malaysia so far as they were in force on, and have not been modified since, the date of signature of this Agreement or have been only in minor respects so as not to affect their general character; and (b) any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those the investment incentives laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and (bc) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.. Chapter V

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam the Moroccan tax payable under the laws of Brunei Darussalam Morocco and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam Morocco shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam Morocco to a company which is a resident of Malaysia and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam Moroccan tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam "Moroccan tax payable” " shall be deemed to include the amount of Moroccan tax which would would, under the laws of Morocco and in accordance with this Agreement, have been paid if payable on any income derived from sources in Morocco had the tax had income not been taxed at a reduced rate or exempted or reduced from Moroccan tax in accordance with the provisions of this Agreement and the special incentive incentives under the Moroccan laws designed to promote for the promotion of economic development of Morocco which were in Brunei Darussalam, effective force on the date of signature of this Agreement, Agreement or any other provisions which may subsequently be introduced hereafter in Morocco in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam Morocco regarding the allowance as a credit against Brunei Darussalam Moroccan tax of tax payable in any country other than Brunei DarussalamMorocco, the Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam Morocco in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam Moroccan tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is a resident of Brunei Darussalam Morocco and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam Moroccan tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of paragraph 3, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) and the special incentives under the Malaysian laws for the promotion of economic development of Malaysia which were in force on the date of signature of this Agreement or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam Zimbabwean tax payable under the laws of Brunei Darussalam Zimbabwe and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam Zimbabwe shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam Zimbabwe to a company which is a resident of Malaysia and which owns not less than 25 per cent 15% of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam Zimbabwean tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam tax payable” shall be deemed to include the amount of tax which would have been paid if the tax had not been exempted or reduced in accordance with the special incentive laws designed to promote economic development in Brunei Darussalam, effective on the date of signature of this Agreement, or which may be introduced hereafter in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam Zimbabwe regarding the allowance as a credit against Brunei Darussalam Zimbabwe tax of the tax payable in any country other than Brunei Darussalama territory outside Zimbabwe (which shall not affect the general principle hereof), Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement payable, whether directly or by a resident of Brunei Darussalam deduction, in respect of taxable income derived or chargeable gains from sources within Malaysia shall be allowed as a credit against Brunei Darussalam any Zimbabwean tax payable in respect of that income. Where such computed by reference to the same taxable income is a dividend paid or chargeable gains by a company reference to which is a resident of Malaysia to a company which is resident of Brunei Darussalam and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam tax, as computed before the credit is given, which is appropriate to such item of incomecomputed. 43. For the purposes of paragraph 32, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement andinclude: (a) the special incentives in respect of dividends received from a company which is a resident of Malaysia, any amount which would have been payable as Malaysian tax but for an exemption or relief from tax granted under the Malaysian laws relating to incentives for the promotion of economic development in Malaysia which were in force on the date of Malaysia signature of this Agreement or any other provisions which may subsequently be introduced in Malaysia in modification of, of or in addition to, to those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and. However, any deduction from Zimbabwe tax granted in accordance with paragraph 2 shall not exceed an amount equal to 34% of the gross amount of the dividends; (b) in the case of interest to which paragraph 3 of Article 11 applies had that applies, an amount not exceeding 10% of the gross amount of the interest not been exempted from in respect of which Malaysian tax would have been payable but for the exemption of relief granted in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam the San Marino tax payable under the laws of Brunei Darussalam San Marino and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam San Marino shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam San Marino to a company which is a resident of Malaysia and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam San Marino tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam San Marino tax payable” shall be deemed to include the amount of San Marino tax which would would, under the laws of San Marino and in accordance with this Agreement, have been paid if payable on any income derived from sources in San Marino had the tax had income not been taxed at a reduced rate or exempted or reduced from San Marino tax in accordance with the provisions of this Agreement and the special incentive incentives under the San Marino laws designed to promote for the promotion of economic development of San Marino which were in Brunei Darussalam, effective force on the date of signature of this Agreement, Agreement or any other provisions which may subsequently be introduced hereafter in San Marino in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam San Marino regarding the allowance as a credit against Brunei Darussalam San Marino tax of tax payable in any country other than Brunei DarussalamSan Marino, the Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam San Marino in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam San Marino tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is a resident of Brunei Darussalam San Marino and which owns not less than 25 per cent 10 percent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam San Marino tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes purpose of paragraph 3, the term "“Malaysian tax payable" ” shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) and the special incentives under the Malaysian laws for the promotion of economic development of Malaysia which were in force on the date of signature of this Agreement or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia Laos regarding the allowance as a credit against Malaysian Lao tax of tax payable in any country other than Malaysia, Brunei Darussalam tax payable under the laws of Brunei Darussalam and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam to a company which is a resident of Malaysia and which owns not less than 25 per cent of the voting shares of the company paying the dividendLaos, the credit shall take into account Brunei Darussalam tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam tax payable” shall be deemed to include the amount of tax which would have been paid if the tax had not been exempted or reduced in accordance with the special incentive laws designed to promote economic development in Brunei Darussalam, effective on the date of signature of this Agreement, or which may be introduced hereafter in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam regarding the allowance as a credit against Brunei Darussalam tax of tax payable in any country other than Brunei Darussalam, Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam Laos in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam Lao tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is a resident of Brunei Darussalam Laos and which owns not less than 25 10 per cent of the voting shares shared of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam Lao tax, as computed before the credit is given, which is appropriate to such item of income. 42. For the purposes of paragraph 31, the term "“Malaysian tax payable" ” shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) and the special incentives under the Malaysian laws for the promotion of economic development of Malaysia which were in force on the date of signature of this Agreement or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and. (b) interest 3. Subject to the laws of Malaysia regarding the allowance as a creit against Malaysian tax of tax payable in any country other than Malaysia, the Lao tax payable under the laws of Laos and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Laos shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Laos to a company which is a resident of Malaysia and which owns not less than 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Lao tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of paragraph 3 3, the term "Lao tax payable" shall be deemed to include Lao tax which would, under the laws of Article 11 applies Laos and in accordance with this Agreement, have been payable on any income derived from sources in Laos had that interest the income not been taxed at a reduced rate or exempted from Malaysian Laos tax in accordance with that paragraphthe provisions of this Agreement and the special incentives under the Laos laws for the promotion of economic development of Laos which were in force on the date of signature of this Agreement or any other provisions which may subsequently be introduced in Laos in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam the Seychelles tax payable under the laws of Brunei Darussalam Seychelles and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam Seychelles shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam Seychelles to a company which is a resident of Malaysia and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam Seychelles tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam tax payableSeychelles Tax Payable” shall be deemed to include the amount of Seychelles tax which would would, under the laws of Seychelles and in accordance with this Agreement, have been paid if payable on any income derived from sources in Seychelles had the tax had income not been taxed at a reduced rate or exempted or reduced from Seychelles tax in accordance with the provisions of this Agreement and the special incentive incentives under the Seychelles laws designed to promote for the promotion of economic development of Seychelles which were in Brunei Darussalam, effective force on the date of signature of this Agreement, Agreement or any other provisions which may subsequently be introduced hereafter in Seychelles in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam Seychelles regarding the allowance as a credit against Brunei Darussalam tax of Seychelles tax payable in any country other than Brunei DarussalamSeychelles, the Malaysian tax payable paid under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam Seychelles in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam Seychelles tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is a resident of Brunei Darussalam Seychelles and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable paid by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam Seychelles tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of paragraph 3, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) the special incentives under the Malaysian laws for the promotion of economic development of Malaysia or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam the Seychelles tax payable under the laws of Brunei Darussalam Seychelles and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam Seychelles shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam Seychelles to a company which is a resident of Malaysia and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam Seychelles tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam tax payableSeychelles Tax Payable” shall be deemed to include the amount of Seychelles tax which would would, under the laws of Seychelles and in accordance with this Agreement, have been paid if payable on any income derived from sources in Seychelles had the tax had income not been taxed at a reduced rate or exempted or reduced from Seychelles tax in accordance with the provisions of this Agreement and the special incentive incentives under the Seychelles laws designed to promote for the promotion of economic development of Seychelles which were in Brunei Darussalam, effective force on the date of signature of this Agreement, Agreement or any other provisions which may subsequently be introduced hereafter in Seychelles in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam Seychelles regarding the allowance as a credit against Brunei Darussalam tax of Seychelles tax payable in any country other than Brunei DarussalamSeychelles, the Malaysian tax payable paid under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam Seychelles in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam Seychelles tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is a resident of Brunei Darussalam Seychelles and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of paragraph 3, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) the special incentives under the Malaysian laws for the promotion of economic development of Malaysia or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. In the Hong Kong Special Administrative Region, double taxation shall be eliminated as follows: Subject to the provisions of the laws of the Hong Kong Special Administrative Region relating to the allowance of a credit against Hong Kong Special Administrative Region tax of tax paid in a jurisdiction outside the Hong Kong Special Administrative Region (which shall not affect the general principle of this Article), Malaysian tax paid under the laws of Malaysia and in accordance with this Agreement, whether directly or by deduction, in respect of income derived by a person who is a resident of the Hong Kong Special Administrative Region from sources in Malaysia, shall be allowed as a credit against Hong Kong Special Administrative Region tax payable in respect of that income, provided that the credit so allowed does not exceed the amount of Hong Kong Special Administrative Region tax computed in respect of that income in accordance with the tax laws of the Hong Kong Special Administrative Region. 2. In Malaysia, double taxation shall be eliminated as follows: Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than MalaysiaMalaysia (which shall not affect the general principle of this Article), Brunei Darussalam the Hong Kong Special Administrative Region tax payable under the laws of Brunei Darussalam the Hong Kong Special Administrative Region and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam f rom the Hong Kong Spec ial Administrative Region shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam to a company which is a resident of Malaysia and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 23. For the purposes purpose of paragraph 1allowance as a credit in a Contracting Party, the term “Brunei Darussalam tax payable” paid in the other Contracting Party shall be deemed to include the amount of tax which would have is otherwise payable in that other Contracting Party but which has been paid if the tax had not been reduced or exempted or reduced in accordance with the special incentive laws designed to promote prom ote economic development in Brunei Darussalam, effective that other Contracting Party. 4. The provisions of paragraph 3 shall cease to have effect after ten (10) years from the year of assessment beginning on the date first day of signature January of the calendar year immediately following that in which this Agreement, or which may be introduced hereafter in modification of, or in addition to, those laws so far as they are agreed by the Agreement enters into force. The competent authorities of the Contracting States Parties may consult each other to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam regarding the allowance as a credit against Brunei Darussalam tax of tax payable in any country other than Brunei Darussalam, Malaysian tax payable under the laws of Malaysia and in accordance with determine whether this Agreement by a resident of Brunei Darussalam in respect of income derived from Malaysia period shall be allowed as a credit against Brunei Darussalam tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is resident of Brunei Darussalam and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam tax, as computed before the credit is given, which is appropriate to such item of incomeextended. 4. For the purposes of paragraph 3, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) the special incentives under the Malaysian laws for the promotion of economic development of Malaysia or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam tax payable under the laws of Brunei Darussalam and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam to a company which is a resident of Malaysia and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 10, the term “Brunei Darussalam xxx xxxx "Xxxxxx Xxxxxxxxxx tax payable” " shall be deemed to include the amount of tax which would have been paid if the tax had not been exempted or reduced in accordance with the special incentive laws designed to promote economic development in Brunei Darussalam, effective on the date of signature of this Agreement, or which may be introduced hereafter in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam regarding the allowance as a credit against Brunei Darussalam tax of tax payable in any country other than Brunei Darussalam, Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is resident of Brunei Darussalam and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of paragraph 3, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) the special incentives under the Malaysian laws for the promotion of economic development of Malaysia or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam the Seychelles tax payable under the laws of Brunei Darussalam Seychelles and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam Seychelles shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam Seychelles to a company which is a resident of Malaysia and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam Seychelles tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For the purposes of paragraph 1, the term “Brunei Darussalam tax payable” "Seychelles Tax Payable" shall be deemed to include the amount of Seychelles tax which would would, under the laws of Seychelles and in accordance with this Agreement, have been paid if payable on any income derived from sources in Seychelles had the tax had income not been taxed at a reduced rate or exempted or reduced from Seychelles tax in accordance with the provisions of this Agreement and the special incentive incentives under the Seychelles laws designed to promote for the promotion of economic development of Seychelles which were in Brunei Darussalam, effective force on the date of signature of this Agreement, Agreement or any other provisions which may subsequently be introduced hereafter in Seychelles in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject to the laws of Brunei Darussalam Seychelles regarding the allowance as a credit against Brunei Darussalam tax of Seychelles tax payable in any country other than Brunei DarussalamSeychelles, the Malaysian tax payable paid under the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam Seychelles in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam Seychelles tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is a resident of Brunei Darussalam Seychelles and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable paid by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Brunei Darussalam Seychelles tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of paragraph 3, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) the special incentives under the Malaysian laws for the promotion of economic development of Malaysia or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraph.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam the Bosnia and Herzegovina tax payable under the laws of Brunei Darussalam Bosnia and Herzegovina and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam Bosnia and Herzegovina shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam Bosnia and Herzegovina to a company which is a resident of Malaysia and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam Bosnia and Herzegovina tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. For In the purposes case of paragraph 1a resident of Bosnia and Herzegovina, the term “Brunei Darussalam tax payable” double taxation shall be deemed to include the amount avoided as follows: (a) Where a resident of tax which would have been paid if the tax had not been exempted Bosnia and Herzegovina derives income or reduced profit which, in accordance with the special incentive laws designed to promote economic development in Brunei Darussalam, effective on the date of signature provisions of this Agreement, or which may be introduced hereafter taxed in modification ofMalaysia, or in addition toBosnia and Herzegovina shall allow: - as a deduction from the tax on the income of that resident, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 3. Subject an amount equal to the laws of Brunei Darussalam regarding the allowance tax on income paid in Malaysia; - as a credit against Brunei Darussalam deduction from the tax of tax payable in any country other than Brunei Darussalam, Malaysian tax payable under on the laws of Malaysia and in accordance with this Agreement by a resident of Brunei Darussalam in respect of income derived from Malaysia shall be allowed as a credit against Brunei Darussalam tax payable in respect profit of that incomeresident, an amount equal to the tax on profit paid in Malaysia. Where such income is a dividend paid by a company which is a resident of Malaysia to a company which is resident of Brunei Darussalam and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company Such deduction in respect of its income out of which the dividend is paid. The credit either case shall not, however, exceed that part of the Brunei Darussalam taxincome tax or the tax on profit, as computed before the credit deduction is given, which is appropriate attributable, as the case may be, to such item of incomethe income or the profit which may be taxed in Malaysia. 4(b) Where in accordance with any provision of the Agreement income or profit derived by a resident of Bosnia and Herzegovina is exempt from tax in Bosnia and Herzegovina, Bosnia and Herzegovina may nevertheless, in calculating the amount of tax on the remaining income or profit of such resident, take into account the exempted income or profit. 3. For the purposes purpose of paragraph 3, allowance as a credit or deduction in a Contracting State the term "Malaysian tax payable" paid in the other Contracting State shall be deemed to include Malaysian the tax which would, is otherwise payable in that other State but has been reduced or waived by that State under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian its legal provisions for tax in accordance with the provisions of this Agreement and (a) the special incentives under the Malaysian laws for the promotion of economic development of Malaysia or any other provisions which may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraphincentives.

ELIMINATION OF DOUBLE TAXATION. 1. Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof): (a) Subject to sub-paragraph (b) of this paragraph, Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement, whether directly or by deduction, on profits, income or chargeable gains from sources within Malaysia (excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits, income or chargeable gains by reference to which the Malaysian tax is computed; (b) Where such income is a dividend paid by a company which is a resident of Malaysia the credit shall only take into account such tax in respect thereof as is additional to any tax payable by the company on the profits out of which the dividend is paid and is ultimately borne by the recipient without reference to any tax so payable. Where, however, the dividend is paid to a company which is a resident of the United Kingdom and which controls directly or indirectly not less than 10 per cent of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Malaysian tax for which credit may be allowed under the provisions of sub-paragraph (a) of this paragraph) the Malaysian tax payable by the company in respect of the profits out of which such dividend is paid. 2. Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Brunei Darussalam the United Kingdom tax payable under the laws of Brunei Darussalam the United Kingdom and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Brunei Darussalam the United Kingdom shall be allowed as a credit against Malaysian tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Brunei Darussalam the United Kingdom to a company which is a resident of Malaysia and which owns not less than 25 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Brunei Darussalam United Kingdom tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 23. For the purposes of paragraphs 1 and 2 of this Article, profits, income and capital gains owned by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Agreement shall be deemed to arise from sources in that other Contracting State. 4. For the purposes of paragraph 11 of this Article, the term “Brunei Darussalam Malaysian tax payable” shall be deemed to include the any amount of tax which would have been paid if payable as Malaysian tax for any year but for an exemption or reduction of tax granted for that year or any part thereof under: (a) Section 133A and Schedule 7A of the tax had Income Tax Xxx 0000 and Sections 22, 23, 29, 29A to 29H, 31E, 32, 33 and 41B of the Promotion of Investments Xxx 0000 of Malaysia and Section 45 of that Act to the extent that it relates to Sections 21, 22 and 26 of the Investment Incentives Xxx 0000 as well as Section 34 of that 1968 Act to the extent that it relates to Sections 19 and 20 of the Pioneer Industries (Relief from Income Tax) Ordinance 1958, so far as the Sections were in force on or before, and have not been exempted or reduced in accordance with the special incentive laws designed to promote economic development in Brunei Darussalammodified since, effective on the date of signature of this Agreement, Agreement or have been modified only in minor respects so as not to affect their general character; or (b) any other provisions which may subsequently be introduced hereafter in modification of, made granting an exemption or in addition to, those laws so far as they are reduction of tax which is agreed by the competent authorities of the Contracting States to be of a substantially similar character, if it has not been modified thereafter or has been modified only in minor respects so as not to affect its general character. 35. Subject to Relief from United Kingdom tax by virtue of paragraph 4 of this Article shall not be given: (a) where the laws profits, income or chargeable gains in respect of Brunei Darussalam regarding which tax would have been payable but for the allowance as a credit against Brunei Darussalam tax exemption or reduction of tax payable in any country other than Brunei Darussalam, Malaysian tax payable granted under the laws of Malaysia and provisions referred to in accordance with this Agreement by a resident of Brunei Darussalam that paragraph arise or accrue after 31 December 2005; or (b) in respect of income derived or profits from Malaysia shall be allowed as any source if that income or those profits arise in a credit against Brunei Darussalam tax payable period beginning more than ten years after the exemption or reduction referred to in that paragraph was first granted in respect of that income. Where such income is a dividend paid by a company which is a resident source, whether that period began before or after the entry into force of Malaysia to a company which is resident of Brunei Darussalam and which owns not less than 25 per cent of the voting shares of the company paying the dividend, the credit shall take into account Malaysian tax payable by that company in respect of its income out of which the dividend is paidthis Agreement. 6. The credit shall not, however, exceed that part period of the Brunei Darussalam tax, as computed before the credit is given, which is appropriate to such item of income. 4. For the purposes of relief provided for in sub-paragraph 3, the term "Malaysian tax payable" shall be deemed to include Malaysian tax which would, under the laws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this Agreement and (a) the special incentives under the Malaysian laws for the promotion of economic development paragraph 5 of Malaysia or any other provisions which this Article may subsequently be introduced in Malaysia in modification of, or in addition to, those laws so far as they are agreed extended by the competent authorities of agreement between the Contracting States to be of a substantially similar character; and (b) interest to which paragraph 3 of Article 11 applies had that interest not been exempted from Malaysian tax in accordance with that paragraphStates.