 |
| 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)
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|
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
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|
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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