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Update - Exchange of Notes to Tax Treaty between China and Malaysia

06 January 2017

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Treaty Development

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China-Malaysia

China's State Administration of Taxation has published the English language text of the exchange of notes concerning the government institutions eligible for the withholding tax exemption on interest provided under paragraph 4 of Article 11 of the 1985 income tax treaty with Malaysia. The exchange of notes was signed by both countries on 1 November 2016 and entered into force on that date.