in Malaysia. (i) for the purposes of paragraph (a) of Article 5 of the Protocol, in respect of Malaysian tax for any year of assessment beginning on or after 1 January 1993; and (ii) in any other case, in respect of Malaysian tax for any year of assessment beginning on or after 1 January in the calendar year next following that in which this Protocol enters into force.
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Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
in Malaysia. (i) for the purposes of paragraph (a) of Article 5 9 of the Protocol, Protocol in respect of Malaysian tax for any year of assessment beginning on or after 1 January 19931988; and
(ii) in any other case, the case of sub-paragraph (c) of Article 2 of the Protocol in respect of Malaysian tax for any year of assessment beginning on or after 1 January in the calendar year next following that in which this Protocol enters into force.1994; and
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
in Malaysia. (i) for the purposes of paragraph (a) of Article 5 9 of the Protocol, Protocol in respect of Malaysian tax for any year of assessment beginning on or after 1 January 19931988;
(ii) in the case of sub-paragraph (c) of Article 2 of the Protocol in respect of tax for any year of assessment beginning on or after 1 January 1994; and
(iiiii) in any other case, in respect of Malaysian tax for any year of assessment beginning on or after 1 January in the second calendar year next following that the calendar year in which this Protocol enters into force.
Appears in 1 contract