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 Offshore Business Activity Tax Act, 1990 (as amended, 2007)
  • Labuan Offshore Limited Partnership Act, 1997
  • Labuan Offshore Securities Industry Act, 1998 (as amended, 2003)
  • Labuan Offshore Trusts Act, 1996
  • Labuan Trust Companies Act, 1990 (as amended, 2002)
  • Labuan Trust Companies (Amendment) Act, 2002, ss. 15 & 16
  • Offshore Banking Act, 1990 (as amended, 2000)
  • Offshore Companies Act, 1990 (as amended, 2000)
  • Offshore Insurance Act, 1990 (as amended, 2004)


Tax treaties
  • Albania
  • Albania - Final Protocol
  • Australia
  • Austria
  • Austria - Final Protocol
  • Bahrain
  • Bangladesh
  • Bangladesh - Final Protocol
  • Belgium
  • Belgium - Final Protocol
  • Bosnia & Herzegovina
  • 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
  • Hungary
  • Hungary - Final Protocol
  • India
  • India - Final Protocol
  • Indonesia
  • Indonesia - Final Protocol
  • Iran
  • Iran - Protocol
  • Ireland
  • 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
  • Mauritius
  • Mauritius - Final Protocol
  • Mongolia
  • Morocco
  • Myanmar
  • Namibia
  • Namibia - Final Protocol
  • Netherlands
  • Netherlands - Final 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
  • Saudi Arabia
  • Saudi Arabia - 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
  • 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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