Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
Agreement between the Government of the UNITED ARAB EMIRATES and the Government of MALAYSIA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
[GTL Notes - See Protocol 1 & 5]
The Government of the United Arab Emirates and the Government of Malaysia
Desiring to promote and strengthen economic relation by concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:-
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income From Immovable Property
Article 7 - Business Profits
Article 8 - Shipping And Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Government Income
Article 13 - Royalties
Article 14 - Gains From The Alienation Of Property
Article 15 - Personal Services
Article 16 - Directors' Fees
Article 17 - Artistes And Athletes
Article 18 - Pensions And Annuities
Article 19 - Government Service
Article 20 - Students And Trainees
Article 21 - Professors, Teachers And Researchers
Article 22 - Other Income
Article 23 - Elimination Of Double Taxation
Article 24 - Non-Discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange Of Information
Article 27 - Diplomatic And Consular Officials
Article 28 - Entry Into Force
Article 29 - Termination
Protocol