author_orbitax
Orbitax

Share This Article

Japan Publishes Synthesized Text of Tax Treaty with Malaysia as Impacted by the BEPS MLI

19 April 2021

|

Treaty Development

|

Japan-Malaysia

Japan's Ministry of Finance has published the synthesized text of the 1999 income tax treaty with Malaysia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). A summary of the application of the MLI has also been published. The synthesized text is solely for the purpose of facilitating the understanding of the application of the MLI to the treaty and does not constitute a source of law. The authentic texts of the Agreement and the MLI are the only legal texts applicable. The MLI applies for the 1999 Japan-Malaysia...