The International Tax Planning Association
Malaysia (Labuan)
Jurisdiction Editor:
Ms. Ka Im Goh
Shearn Delamore & Co., 7th Floor, Wisma Hamzah-Kwong Hing
No.1 Leboh Ampang, Kuala Lumpur, 50100, Malaysia
Fax : + 60 3 2072 5499
E-mail: kgoh@shearndelamore.com
  • Income Tax Act 1967 –
    Schedule 6 para 28
    Schedule 7A, paras 5 & 6
  • Labuan Companies Act 1990 (as amended, 2010)
  • Labuan Financial Services Authority Act 1996 (as amended, 2010)
  • Labuan Financial Services And Securities Act 2010
  • Labuan Foundations Act 2010
  • Labuan Islamic Financial Services And Securities Act 2010
  • Labuan Limited Partnerships And Limited Liability Partnerships Act 2010
  • Labuan Business Activity Tax Act 1990 (as amended, 2010)
  • Labuan Trusts Act, 1996 (as amended, 2010)
Tax Treaties
  • Albania
  • Albania - Final Protocol
  • Australia*
  • Austria
  • Austria - Final Protocol
  • Bahrain
  • Bangladesh
  • Bangladesh - Final Protocol
  • Belgium
  • Belgium - Final Protocol
  • Belgium
  • Bosnia & Herzegovina
  • Brunei
  • Brunei - Protocol
  • Canada
  • Canada - Final Protocol
  • Chile*
  • Chile - Protocol
  • China, People's Republic of
  • China, People's Republic of - Final Protocol
  • Croatia
  • Croatia - Final Protocol
  • Czech Republic
  • Denmark
  • Egypt
  • Fiji
  • Finland
  • Finland - Final Protocol
  • France
  • France - Final Protocol
  • Germany
  • Germany - Final Protocol
  • Germany 2010
  • Hungary
  • Hungary - Final Protocol
  • India
  • India - Final Protocol
  • Indonesia
  • Indonesia - Final Protocol
  • Indonesia - 2006 Protocol
  • Iran
  • Iran - Protocol
  • Ireland
  • Ireland - 2009 Protocol**
  • Italy
  • Italy - Final Protocol
  • Japan*
  • Japan - Final Protocol
  • Jordan
  • Kazakhstan
  • Kazakhstan - Protocol
  • Korea
  • Korea - Final Protocol
  • Kuwait
  • Kuwait - Protocol
  • Kyrgyzstan
  • Lebanon
  • Lebanon - Protocol
  • Luxembourg*
  • Luxembourg - Final Protocol
  • Luxembourg - Exchange of Notes
  • Malta
  • Malta - Final Protocol

* The jurisdictions indicated exclude Labuan companies from the benefits of the treaty
** Provisions will apply from 1st January 2012

  • Mauritius
  • Mauritius - Final Protocol
  • Mongolia
  • Morocco
  • Myanmar
  • Namibia
  • Namibia - Final Protocol
  • Netherlands*
  • Netherlands - Final Protocol
  • Netherlands - 2009 Protocol
  • New Zealand
  • New Zealand - Second Protocol
  • New Zealand - Final Protocol
  • Norway
  • Pakistan
  • Pakistan - Final Protocol
  • Papua New Guinea
  • Philippines
  • Philippines - Final Protocol
  • Poland
  • Poland - Final Protocol
  • Qatar
  • Romania
  • Romania - Final Protocol
  • San Marino
  • Saudi Arabia
  • Saudi Arabia - Protocol
  • Senegal
  • Senegal - Protocol
  • Seychelles*
  • Singapore
  • Singapore - Final Protocol
  • South Africa*
  • Soviet Union
  • Soviet Union - Final Protocol
  • Spain*
  • Spain - Protocol
  • Sri Lanka
  • Sri Lanka - Final Protocol
  • Sudan
  • Sweden*
  • Sweden - Final Protocol
  • Sweden - Exchange of Notes
  • Switzerland
  • Syria
  • Syria - Protocol
  • Taiwan
  • Thailand
  • Thailand - Final Protocol
  • Turkey
  • Turkey - Final Protocol
  • Turkmenistan
  • Turkmenistan - Protocol
  • United Arab Emirates
  • United Arab Emirates - Protocol
  • United Kingdom*
  • United States (re: shipping and air transport tax)
  • Uzbekistan
  • Uzbekistan - Protocol
  • Venezuela
  • Vietnam
  • Yugoslavia
  • Yugoslavia - Final Protocol
  • Zimbabwe
Tax Treaties – Pending
  • Bahrain - 2010 Protocol
  • Indonesia - 2011 Protocol
  • Japan - 2010 Protocol
  • Kuwait - Protocol
  • Laos
  • Qatar - Protocol
  • Seychelles
  • South Africa - Protocol
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