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Malaysia Publishes Synthesized Texts of Tax Treaties with Albania, Bosnia and Herzegovina, and Chile as Impacted by the BEPS MLI

06 September 2023

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Treaty Development

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Malaysia-Albania-Bosnia and Herzegovina-Chile

The Inland Revenue Board of Malaysia (IRBM) has published the synthesized texts of the tax treaties with Albania, Bosnia and Herzegovina, and Chile as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1994 Malaysia-Albania tax treaty: with respect to taxes withheld at source on amounts...