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Article 19 - GOVERNMENT SERVICE - Malaysia (Old - Effective upto 31-3-2013)Extract Article 19 : GOVERNMENT SERVICE - 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political sub-division or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or political sub-division or a local authority or statutory body thereof shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the recipient is a resident of that other State who : (i) is a national of that other State; or (ii) did not become a resident of that other State solely for the purpose of performing the services. 2. Any pension paid by, or out of funds created by, a Contracting State, a political sub-division or a local authority or a statutory body thereof to an individual in respect of services rendered to that State, political sub-division, local authority or statutory body thereof shall be taxable only in that State. 3. The provisions of Articles 15, 16 and 18 shall apply to remuneration and pension in respect of services rendered in connection with any trade or business carried on by a Contracting State, a political sub-division or a local authority or a statutory body thereof.
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