China Malaysia tax agreement and related information _ China fiscal prodigal son Wang Jun

�� Horse in (Malaysia) tax agreement and Protocol agreements People's Republic of China Government and the Government of Malaysia, willing to enter into the avoidance of double taxation on income and the prevention of fiscal evasion tax agreement, agree as follows: article 1 scope of the present agreement applies to the State party to a party or a resident of both sides. (Hereinafter referred to as the "tax") (2) in Malaysia: 1. income tax and tax defined; 2. a supplementary income tax, i.e. Tin profits tax, tax and profit tax of wood; 3. oil income tax. (Hereinafter referred to as "Malaysia tax"), this agreement also applies to this agreement after the increase or in place of the second paragraph of the same columns existing taxes or substantially similar taxes. The State party to both the competent authority should be the respective tax law for real changes in its changes when appropriate time notify to the other. Article 3, a general definition, in the present agreement, unless the context otherwise: (I) the term "China" refers to the concept used for geographic People's Republic of China;, refers to the implementation of the tax laws of all the territory, including the territorial sea People's Republic of China, and under international law, People's Republic of China has exploration and exploitation of the seabed and subsoil resources, as well as the resources of the seabed over waters of the sovereign right to an area outside the territorial waters; (ii) the words "Malaysia" refers to the Malaysia Federation and includes a consistent with international law, Malaysia Malaysia legal to own and exercise to exploration and exploitation of the seabed and subsoil and the seabed over waters of biological or non-living resources of the sovereign rights of neighbouring Malaysia area outside the territorial sea and; (iii) "Contracting Party" and "Contracting Party", in accordance with the terms of the context, refers to China or Malaysia; (4) the term "tax" inaccordance with the context, refers to the Chinese tax or Malaysia tax; (5) the term "person" includes individuals, corporations and other organizations; (6) the term "company" means a body corporate or tax as a corporate entity; (VII) "contracting party party to the enterprise" and "other business", namely that the State party to a resident of business and the State party to the other inhabitants of business; (8) the term "nationals": 1. in Chinese means all under Chinese law have Chinese nationality of individuals, and in accordance with Chinese laws have the status of any legal persons, partnerships and other corporate bodies; 2. in Malaysia is any owned Malaysia citizenship of individuals and in accordance with existing laws to obtain its Malaysia status of any legal persons, partnerships, associations and other entities; (IX) "international transport" refers to the words of one of the enterprise to a ship or aircraft operated by the transport, excluding only in the State party to the other parts of the ship or aircraft between the operation of transport; (x) "competent authorities" in a word: 1. in the China Ministry of finance or his authorised representative; 2. in Malaysia is the Minister of finance or his authorized representative. Second, the State party in the implementation of this agreement, without a clear definition of the present agreement, unless the context otherwise, should have the State party to this agreement the applicable tax law. Article 4 a, residents in this agreement, "one resident" a language is defined in accordance with the laws of the State party, as the place of residence, domicile or head office, the actual management bodies, or other similar standard, in the State of the person liable to tax. Second, since the provisions of paragraph 1, while at the same time as the parties ' individual, its identity shall be determined by the following rules: (a) shall be considered to be permanent residents of the State in which the residence; ifthe two countries also have a permanent home available to him, he shall be regarded as their personal and economic relations are closer (important interests Center) of the State's residents; (ii) if its important interests Center host cannot be determined, or in two States in any one country does not have a permanent home available to him, he shall be regarded as a habitual abode-country residents; (3) if its in the two countries have, or are not habitual abode, he shall be regarded as nationals of the State's residents; (iv) if it is a two-State nationals or not two countries any nationals of a State, the competent authorities of the Contracting Parties shall be settled through negotiation. Third, since the provisions of paragraph 1, in addition to the individual, at the same time as the State party to both the residents of the people, should be considered its actual management bodies are residents of the State party. However, if the man has one of its actual management bodies, the State party to the other party has its head office, the competent authorities of the Parties shall consult to determine its contribution to the present agreement in one of the residents. Article 5, a permanent establishment, in this agreement, "permanent establishment" of a language is an enterprise for all or part of a fixed place of business. Second, the "permanent establishment" of the words in particular: (a) to manage the site; (b) affiliates; (iii) Office; (iv); (5) in the workplace; (vi) a mine, oil or gas well, a quarry or any other exploitation of natural resources including timber or other forest products in the workplace; (VII) farm or plantations. Third, "the term permanent establishment" also includes: (a) of the building site, building, Assembly or installation work, or in connection with the supervision and control of activities, only to six consecutive months or more; (2) a State party to the enterprise through employees or other personnel in the State party to the otherparty for the same project or the associated project services, including consulting services, only in any 12-month period or in more than six months. 4. Notwithstanding paragraphs (1) the provisions of paragraph 3, the "permanent establishment" shall be considered a language does not include: (a) exclusively for the storage, display or delivery of goods or merchandise belonging to the enterprise for the purpose of use; (ii) specifically for the storage, display or delivery of being retained goods or merchandise belonging to the Enterprise Inventory; (iii) designed for another enterprise processing purposes to save the enterprise inventory of goods or merchandise; (iv) specifically for the enterprise purchasing goods or merchandise, or gathering intelligence inEnd of a fixed place of business; (v) designed for the enterprise to other preparatory or auxiliary character of the end of a fixed place of business. 5. Notwithstanding paragraphs 1 and 2, when a person (subject to applicable provisions of the sixth paragraph of the independent agent) at a party representatives of one of the other party's business activities, has the right and the exercise of such powers regularly on behalf of the enterprise signed a contract, the person entitled to the enterprises of any activity that should be considered the enterprise in the State party has a permanent establishment. Unless this person through a fixed place of business activities are limited to 4, in accordance with the provisions of that paragraph, and should not be considered as a fixed place of business is a permanent body. 6. only one enterprise operation by pressing the conventional business brokers, itself a general Commission agent or any other party to the independent agent carries on business, should not be considered in the State party to the other party has a permanent establishment. But if the agent's activities on behalf of all or almost all, the enterprise should not be considered to be independent within themeaning of this subsection. 7. the State party to a resident company, control or are controlled by the State party to the other resident companies or in the State party to the other party for the conduct of business of the company (whether through a permanent establishment), this fact will not be able to make any party to the other party to the company constitutes a permanent establishment of the company. Article 6 a real income, one of residents from the State party to the other side of the income from immovable property, can the State party to the other party. 2. in the present agreement, the term "real property" shall have the seat of the State's property legal meaning. The term shall in any case include property accessory to immovable property, agricultural and forestry uses of cattle and equipment, real estate in general legal provisions apply, usufruct of immovable property as well as mining or have the right to exploit mineral deposits and other natural resources, including timber and other forest products obtained are not fixed or fixed income. Ships and aircraft shall not be regarded as immovable property. 3. the provisions of paragraph 1 shall apply from the direct use, letting, or use any other forms of income from immovable property. 4. paragraphs 1 and 3 shall also apply to income from immovable property of the enterprise and for independent personal services income from immovable property. Article 7 a, operating profit of one of the enterprise's profits should be taxed only in the State, but the enterprise through the State party to the other party to the permanent establishment in the State party to the other party except for the conduct of business. If the enterprise through the State party to the other party standing body in the State party to the other party for the conduct of business, its profit to the State party to the other party, but only to part of the profits of a permanent establishment. Second, in addition to the applicable provisions ofthe third paragraph, the contracting party party to the enterprise through a permanent establishment in the State party to the other party for the conduct of business, should be a permanent body with the same or similar situations in the same or similar activities of independent separate enterprises, and to the permanent establishment belongs completely independent processing enterprises, the standing bodies may get profit at parties should be attributed to that permanent establishment. III. determining the profits of the permanent bodies, should be allowed to deduct their conduct of business of all costs, including the management and general administrative expenses, regardless of their place in the State where the permanent establishment or any other places. However, the permanent use of patents or other rights, paid to the total body or the enterprises of other offices, royalties, compensation or other similar payments, specific services or management of the Commission, and the interest paid by the borrower, the enterprise is the banking institutions, are not to make any deduction (belong to generation pad actual reimbursement for expenses incurred). Similarly, in determining the profits of a permanent establishment does not consider that the total permanent bodies from the corporate body or the enterprises of other offices in patent or other rights, royalties, compensation or other similar payments, specific services or management of the Commission, as well as loans to the corporate head office or the Office of the enterprise other interest, the enterprise is the banking sector except (belong to repay generation pad actual costs excluded). 4. If the competent authorities of the Contracting Party that received the information are inadequate to determine the ownership of an enterprise, the profits of a permanent establishment, the second paragraph does not affect the State party to determine the standing bodies implementing tax by the State party to the competentauthorities to decide or approved the permanent bodies of the taxable profits of the law. However, should the competent authorities receive information allows, in accordance with this principle of implementation of the above law. Five, not only because of the permanent establishment to enterprises in the procurement of goods or commodities, belonging to the profits of a permanent establishment. 6. in paragraphs (1) in paragraph 5, unless there are appropriate and sufficient reasons for the need to change each year, should use the same method to determine the profits belong to the permanent establishment. 7. profit if you include this agreement, the provisions of other articles of separate income item, the provisions of this article shall not affect the other provisions of the articles. Article 8 a maritime and air transport, one of the enterprise to aircraft operated in international traffic business profits made, should only be taxed in the State. Second, one of the enterprise to ships operating international transport services from the State party to the other party income from, can the State party to the other party. But the State party to the other party to the proceeds of the tax will be reduced to the amount of 50 per cent. 3. paragraphs 1 and 2 shall also apply to participate in a partnership, joint venture or participate in an international operating agency to obtain profit. Article 9: the affiliate enterprises when: (a) Contracting States party to the company directly or indirectly involved in the State party to the other party to the enterprise's management, control or capital, or (2) the same person directly or indirectly involved in the Contracting State party to the enterprises and the State party to the other party to the enterprise's management, control or capital; in either case, both business to business or financial relationship is different from the relationship between independent enterprises, therefore, this should be achieved by one enterprise,but since these cases without profits, it can be included in the profits of the enterprise, and according to taxation. Article 10 dividend a, a resident company of the State party to the State party to the other inhabitants of dividends, can the State party to the other party. Second, China, Malaysia company paid to residents of the residents of dividends, in accordance with Chinese law in China. However, if the beneficial owner of the dividends is a resident of Malaysia, the taxes shall not exceed the total amount of the dividends of 10���� The provisions of this subsection, shall not affect the payment of dividend on the company's profits before the company profit tax. Third, Malaysia company paid to residents of the beneficiary is a resident of China, in addition to the dividend on company income Malaysia tax, exemption from tax on the dividends of any taxes. This paragraph does not prevent its residents Malaysia companies pay dividends paid or with prepaid taxes of legal provisions relating to Malaysia, the tax in accordance with the dividend payment to the next tax year Malaysia appropriate tax rate to adjust. (4) of this section the term "dividends" is measured from the company or non-debt relations profit sharing income from the right, and in accordance with the allocation of profits of the company is a party to legal residents, with shares the same income from taxation. Fifth, if the beneficial owner of the dividends is a resident of the State party, in the payment of dividends of the company is a party to the residents of the other party, through the State party to the other party's standing bodies for the conduct of business, according to pay dividends in shares and the permanent establishment is the actual link, do not apply paragraph 1, paragraphs 2 and 3. In this case, you should apply the provisions of article 7. 6. Contracting State a resident company from the State party to the other party obtained profits or income, the State party to the other partyshall not on the company to pay any taxes levied on the dividend. However, payments to the State party to the other inhabitants of dividend or to pay the dividend in shares and located in the State party to the other party standing body with the exception of the actual contact. For the company's profit is not distributed, even if the payment of dividends and undistributed profits, whether in whole or in part, occurred in the State party to the other side of the profits or income, the State party to the other party nor shall any taxes charged. Article 11, interest, occurred in a State party paid to the State party to the other inhabitants of interest, can the State party to the other party. 2. However, such interest may also be in the interest of the State party, in accordance with the law of a Contracting State. However, if the recipient is the beneficial owner of the interest, the tax payments should not exceed 10 per cent of the total interest. 3. Notwithstanding paragraph 2, the Chinese residents as the beneficial owner of the interest, if the payment of interest on loans or other liabilities are based on the income tax law of 1967 Malaysia chapter II of the grant of loans, the interest will be exempt from taxation in Malaysia. 4. Notwithstanding paragraphs 2 and 3, the Government of one of the other party from the State interest in the State party to the other party should be exempted from taxation. 5. in the fourth paragraph, the term "Government" (a) in the Government of Malaysia Malaysia refers to and includes: 1. State Government; 2. the local authorities; 3. Malaysia and Noah, grassy bank (Central Bank); 4. the competent authorities of the Contracting Parties may agree at any time, by Malaysia Government, State Governments or local authorities have all the capital. (2) the Government of China refers to People's Republic of China and consists of: 1. local governments; 2. the people's Bank of China, Bank of China headquarters and China International Trust andInvestment Corporation; 3. the competent authorities of the Contracting Parties may agree at any time, by the Government have all its People's Republic of China's capital. (6) of this section the term "interest" is measured from the income from all claims, whether they have no collateral or whether there is a right to share in the profits of the debtor; in particular, from bonds, bonds or income from credit notes. 7. If the beneficial owner of the interest is a resident of the State party, in the interest of the State party to the other party, through the State party to the other party's standing bodies for the conduct of business, according to the payment of the interest of the creditor's rights and the standing bodies have actual contact and do not apply paragraph 1, paragraphs 2 and 3. In this case, you should apply the provisions of article 7. 8. If the payment of interest is one of the Government, the cantons, local authorities or by the State party should consider that residents, interest in the State. However, when the payment of interest in whether or not to state a resident in the State party has a permanent establishment, pay the interest on the debt and the permanent establishment, and the burden this interest, such interest shall be deemed to occur in the Contracting State where the permanent establishment. 9. due to the payment of interest and the beneficial owner or between them and other special relationship between the amount of interest paid the debt exceeds the payer and the beneficial owner in the absence of such relationship can agree with the amount of the provisions of this article shall apply only to the amounts mentioned later. In this case, the payment of the excess, should still be legal according to the parties, but other provisions of this agreement should be the appropriate attention. Article 12, royalties, occurred in a State party paid to residents of the State party to the other party, the royalties to the State party to the otherparty. 2. However, such royalties may also be a party in its place, in accordance with the law of a Contracting State. However, if the recipient is the beneficial owner of the royalties, the tax payments should not exceed: (a) paragraph 3 (a) in royalties of 10 per cent of the total; (ii) paragraph 3 (b) royalties and licence fees referred to in item 15 per cent of the total. (3) of this section, "royalties" phrase refers to the following payments made as remuneration: (I) the use or right to use patents, know-how, trade marks, designs or models, drawings, secret formula or process, scientific book Secrets of the copyright, or the use, the right to use industrial, commercial or scientific equipment or for industrial, commercial, scientific experience and information; (ii) the use or right to use the literary, artistic works, including movies, film, radio or television broadcasting of film, tape, copyright. Four, if the beneficial owner of the royalties is a resident of the State party, in which the royalties arise for the State party to the other party, through the State party to the other party's standing bodies for the conduct of business, according to the payment of the royalties of the rights or property of the permanent establishment is the actual link, not to apply paragraphs 1 and 2, in this case, you should apply the provisions of article 7. 5. If the payment of royalties is one of the Government, the cantons, local authorities or the State residents, in the opinion of the royalties should occur in that State party. However, when the payment of royalties, whether or not it is States parties a resident in the State party has a permanent establishment, the payment of the royalty obligationsAnd the permanent establishment, and the burden of such royalties, the royalties shall be deemed to occur in the Contracting State where the permanent establishment. Six, due to the payment of royalties and the beneficial owner or between them and other special relationshipbetween the use, right or information on the amount of the payment of royalties exceeds the payer and the beneficial owner in the absence of such relationship can agree with the amount of the provisions of this article shall apply only to the amounts mentioned later. In this case, the payment of the excess, should still be legal according to the parties, but other provisions of this agreement should be the appropriate attention. 7. Chinese residents in royalties under Malaysia's film movie rental tax payable movie rental taxes and should not be charged this agreement applies, Malaysia tax. Article 13 a, State property returns a resident transfer article 6, paragraph 2 is located in a Contracting State mentioned in the other side of the real property gains, can the State party to the other party. Second, the transfer of one enterprise in the State party to the other party standing body part business property, moveable property or State of a resident in the State party to the other party is engaged in independent personal services of the income of movable property, including the transfer of a permanent establishment (alone or together with the whole enterprise) gains that can be in the State party to the other party. 3. transfer in international traffic of ships or aircraft, or transfer within the business of the ship, aircraft, of movable property shall be only in the enterprise for the residents of the Contracting State party to taxation. IV. transfer of shares in a company's property stock gains, the company's property and mainly located directly or indirectly from immovable property of one of the components, can the tax of one. Transfer of a partnership or trust institution the equity gains, which the partnership or trust property is primarily located in one of the components of immovable property, which allows a tax of one. 5. States parties to the transfer of a resident of paragraph 1 to 4 of subsection property other than property gains, occurred in a State party to the other party in the other party. Article 14, independent personal services, one of residents as a professional services or other independent income from activities, should only be taxed in the Contracting State. But has the following circumstances, can the State party to the other taxation: (a) in the calendar year concerned at the State party to the other party stay consecutive or cumulative equal to or more than 183 days; (ii) in the State party to the other party of labour remuneration, although its in the calendar year concerned at the State party to the other party stay period or less than 183 days, whether the reward is from the State party to the other party acquired or by non-residents of the State party to the other residents located in the State party to the other party of the permanent establishment, in any case in the calendar year in the amount of more than four thousand dollars reward or its equivalent in Malaysia forest Foundation-or equivalent in Chinese Yuan. Second, the "professional services" with the words in particular independent scientific, literary, artistic, educational or teaching activities, as well as doctors, lawyers, engineers, architects, dentists and accountants of independent activities. Article 15 a of non-independent personal services, except for article 16 and articles 17, 18, 19, 20 and 21 of the regulations, the Contracting State a resident of salary due to employment, wages and other similar remuneration, other than the State party to the other party to the employment, should only be taxed in the Contracting Party. In the State party to the other party has paid employment, in the State party to the other party. 2. Notwithstanding the provisions of paragraph 1, the residents of one of the other party in the State of employment in compensation, at the same time has the following three conditions, should only be taxed in the Contracting State party to: (a) the payee in the calendar year concerned at the State party to theother party over a period or periods not exceeding in the aggregate 183 days; (2) the remuneration by the State party to the other inhabitants of the employer or on behalf of the employer; (3) the remuneration is not provided by the employer in the State party to the other party's standing body burdens. 3. Notwithstanding the above provisions, the Contracting State party to the enterprises operated in international traffic of ships or aircraft for remuneration obtained employment, can the enterprise for their residents, state taxation. 16 directors ' fees of one party to the other residents as a resident company of a member of the Board of Directors ' fees and other similar payments, can the State party to the other party. 17 artists and athletes first, notwithstanding article 14 and article 15 of that Contracting State a resident, as the performer, such as drama, film, radio or TV, artist, musician, or as an athlete, in the State party to the other party in their personal activities of income in the State party to the other party. 2. Notwithstanding article 7, article 14 and article 15 of the entertainer or athlete in their personal income from activities, not the entertainer or sportsman himself but to another person, can the entertainer or sportsman party to carry out their activities. 3. Notwithstanding paragraphs 1 and 2, as one of the residents of the entertainer or sportsman in the State party to the other party in accordance with the State party to both the Government's cultural exchange program activities, in the State party to the other party should be free of tax. Article 18, in addition to a pension, the application of article 19, paragraph 2, the employment relationship because of the previously paid to the State party to a resident of pensions and other similar remuneration or annuity, should only be taxed in the Contracting Party. 2. Notwithstanding the provisions of paragraph 1, the Contracting Party of the Government or local authorities by the social security system of public welfare plan payment of pension and other similar payments, should only be taxed in the Contracting Party. Article 19 a, Government Services (a) one of the Government, the cantons and local authorities in providing services to individuals other than the payment of pensions, only in the Contracting State party to taxation. (2) However, if the service is in a State party to provide the other party, and provide services to individuals is that the State party to the other party, and the residents: 1. is the national of States parties; or (2) not only because of the provision of that service, and become residents of that State party; the remuneration shall be only in the State party to the other party. 2. (a) one of the Government, the cantons and local authorities to pay or from its establishment of funds paid to providing clothingServices of a personal pension, should only be taxed in the Contracting Party. (2) However, if the individual providing services to the other party is a party, and is one of its nationals, the pension can the State party to the other party. 3. articles 15, 16, 17 and article 18, shall apply to the State party to the Government, the cantons and local authorities to provide services to the cause of the remuneration and pensions. Article 20 a of teachers and researchers, one immediately went to the State party to the other party is a party prior to a resident, you should state that the other party of a University, College, school or other educational institution or scientific institutions invited, only in the educational institutions or research institutions engaged in teaching or research, or both of the State party to the other party, stay not exceeding three years, the State party to the other party should be given to the teaching or research in any remuneration, shall be exempt from the payment of the tax. 2. this Regulation shall not apply primarily to someone or some people's private interests in research. Article 21 students and interns a State party to immediately go to the other party is a party prior to a resident, only for the purposes of temporary residence in the State party to the other party: (a) in the State party to the other party recognized University, College, school or other educational institutions as students; (2) as a business or technical apprentices; (3) any party from the State Government, scientific, educational, cultural or charity, or according to the State party either Government technical assistance programmes for study, research or training purposes of grants, subsidies or bonus win. The State party to the other party of its proceeds from taxation on the following: (a) in order to sustain life, education, learning, research or training purposes of remittances from abroad; (ii) the grants, subsidies or prizes; (3) in the State party to the other party provide its study, research or training related to sustain their life or the services of any reward, in an amount not to exceed in calendar year 2000 dollars or equivalent in Malaysia forest Foundation-or equivalent in Chinese Yuan. Article 22 a, derived from the other Contracting State a resident of the income, regardless of what happened, where the agreement aforesaid sections not otherwise covered by, should only be taxed in the Contracting Party. 2. Article 6 (2) of the income from immovable property other than that, if the proceeds payable to the State party to a resident, through the State party to the other party standing body in the State party to the other party for the conduct of business, according to the payment of the rights or property of the permanent establishment is the actual link, do not apply the provisions of paragraph 1. In this case, you should apply the provisions of article 7. 3. Notwithstanding paragraphs 1 and 2, the Contracting State a resident of the proceeds acquired, where the agreement aforesaid sections not otherwise covered by, and in the State party to the other party in the other party. Article 23 a, elimination of double taxation in China, the Elimination of double taxation as follows: (a) the Chinese residents from income from Malaysia, in accordance with the provisions of the present agreement the amount of tax paid, Malaysia can be levied against the inhabitants of China tax credits. However, the amount of credit shall not exceed the proceeds of the tax laws and regulations in accordance with China's China tax amount calculated. (B) income from from Malaysia is Malaysia residents companies pay a dividend of Chinese resident companies, while the Chinese resident company has paid dividends on shares of the company not less than 10%, the credit should consider paying the dividend paid in respect of the company's revenue derived from Malaysia. 2. the first paragraph in the "tax" paid by Malaysia, the phrase should be regarded as including Malaysia law and the provisions of this agreement to the following income tax has been paid, Malaysia: (a) if there is no basis for the following legal provisions given tax reduction and exemption of any proceeds from Malaysia sources: 1. Malaysia 1967 income tax law No. 54 of chapter A, section B of Chapter 54, 60, chapter A, section B 60 chapters and schedule 7A; 2. signature of the agreements already in force on the date of Malaysia 1968 investment incentives Act Chapter 21, Chapter 22, chapter 26, Chapter 30 KA and article 30 Chapter Q bar; 3. a State party to the competent authorities of the two sides agreed to by any other possible future adoption of Malaysia, is intended to modify or supplement the investment incentives of similar provisions. (2) If, in accordance with article 11, paragraph 3, which applies to interest payments. Third, based in any country outside Malaysia pay tax in the tax credit in Malaysia Malaysia related laws, Malaysia residents under Chinese law and this agreement, its income from the Chinese pay taxes will lets China Malaysia tax credits. If the income is paid toresidents of China Malaysia residents company dividends, while the Malaysia residents company has paid dividends the company's voting shares for a period of not less than 10%, the credit will consider the company to cover the dividend income paid by the Chinese tax. However, credit will not exceed the given credits previously calculated on the income from the portion of the corresponding collection of Malaysia tax revenue. 4. the third subparagraph of credit, "pay the words China tax" shall be deemed to be included if there is no exemption in accordance with the following provisions, taxes or rebates that may be paid by the Chinese tax amount: (1) Chinese-foreign joint venture enterprise income tax law articles 5, 6 and joint ventures of the income tax law of rules for the implementation of the provisions of article 3; (2) China foreign enterprise income tax law, article 4 and article 5; (iii) the date of this agreement or by the competent authorities of the two sides agreed to promote economic development in China, in China's laws in any similar special incentives. Article 24 a of non-discrimination, a national of one of the other party in the State the burden of taxation or related conditions, should not be with the State party to the other party nationals in the same circumstances, the burden or burden of the tax or possible conditions of different or more severe than it. Second, the State party to enterprises in the State party to the other party of the permanent bodies of the tax burden should not be higher than the State party to the other party to do the same activities in their countries. Third, one of enterprise's capital, in whole or in part, directly or indirectly to the State party to the other party one or more of the population owns or controls, the enterprise in the Contracting State party to the burden of taxation orRelated conditions, should not be a party with the State party to the other similar enterprises of the burden or burden of the taxmay beor the conditions are different or more severe than it. 4. This section should not be construed as: (a) State party as a result of civil status, family responsibilities given to the State party for the residents of any personal deduction, discount and taxes also belongs to the State party must be given to the other party resident individuals. (2) Malaysia in this agreement as of the date of signing, according to the law only to the part of Malaysia Malaysia non-resident nationals of tax deduction, on the personal preferences and relief must also be given in Malaysia is a non-resident nationals of China. (5) this regulation should not restrict the parties in order to promote the development of national economy and to its nationals to provide tax incentives. Article 25, a consultation process, when a State party to a resident of that State party or the measures taken by the parties, caused or will cause it not to meet the tax under this agreement, you can not consider each Contracting State the domestic law of remedies, will submit the case to its residents of I the competent authorities of the Contracting States; or if its case belongs to the article 24, paragraph 1, may be submitted as one of its nationals to the competent authorities of the States parties. The case must not subject to this agreement provides for tax measures for the first time, the date of the notification, within three years. 2. the competent authorities if it considers that the advice is reasonable, could not be satisfactorily resolved unilaterally, an attempt should be made to the State party to the competent authorities of the other party, consult in order to avoid inconsistent with this agreement. 3. the competent authorities of the Parties shall be settled by agreement to address in the interpretation or implementation of this agreement or in case of difficulties occurred, or this agreement not otherwise covered by the Elimination of double taxation issues. 4. the competent authoritiesof theContracting Parties to arrive at paragraphs 2 and 3 of the Protocol, direct link to each other. To help reach an agreement, the two competent authorities can meet, exchange views orally. Article 26 information exchange, the competent authorities of the parties should exchange in order to implement the provisions of this agreement the information required, in particular the prevention of fiscal evasion in this agreement the taxes involved. States party to the information received should be confidential treatment, only this agreement should be informed by the tax related enquiries, levy, implementation, prosecution or appeal of the decision, or authorities (including courts and administrative authorities). The above-mentioned persons or authorities should only be used for these purposes, the information can be found in the open court proceedings or a court decision, disclose the information. 2. the first paragraph in any case, should not be interpreted as one of the following obligations: (a) take the party with the State party or the other legal and administrative practices contrary to the administrative measures; (ii) provide, in accordance with the State party or States parties to the other party to the legal or administrative channels cannot get information; (iii) provide any leakage of trade, business, industrial, commercial or professional secret or trade process information or disclosure would be contrary to public order. Article 27 diplomatic representatives and consular officials, this Agreement shall not affect the General rules of international law or by special agreement provisions of diplomatic agents or consular officers of tax privileges. Article 28: entry into force of a State party to this agreement, the parties exchange diplomatic notes confirming that its entry into force of this agreement is required for the respective proceedings on the date of entry into force of 30 days. 2. this Agreement shall be effective: (a) in the present agreemententers into force after Jan. or after the start of the tax year in income. (Ii) in Malaysia: in this Agreement shall enter into force after the next calendar year Jan. or after the beginning of the taxation year and subsequent taxation years, the tax levied in Malaysia. Article 29 of the termination of this agreement should be standing. But the State party to any of the parties to this agreement takes effect from the date of any calendar year, five years after 30 June, by notice in writing through diplomatic channels to terminate this agreement. In this case, this Agreement shall cease to have effect: (a) in China: on termination notice is given after Jan. or after the start of the tax year in income. (Ii) in Malaysia: on termination of the notice of the next calendar year Jan. or after the beginning of the taxation year and subsequent taxation years, the tax levied in Malaysia. The following representatives, being duly authorized thereto by their respective Governments, have signed this agreement in witness whereof the undersigned. The present agreement in 1985 on 23 November in Beijing signed in two copies, each with Chinese, Malay and English languages, the three texts being equally authentic. As in the interpretation and implementation in the event of disagreement, the English version shall prevail. The representative of the Government of Malaysia People's Republic of China Government represents Wu xueqian Ahmed �� trittau Ding (signature) (signature) Protocol in the Government of Malaysia signed People's Republic of China and the Government of the avoidance of double taxation and the prevention of fiscal evasion tax agreements (hereinafter referred to as the "agreement"), the parties agree to the following provisions as part of the provisions. First, with regard to article 3, the definition of "General": first paragraph (5) the term "person" includes tax depending on the sector of any other body. Second, with regard to article 8 of the "maritime and air transport": 2, if the agreement was signed after the date of signing of China and Malaysia, maritime agreement States that the other party from the collection of tax revenues will be 100% tax reduction. The tax cut will maritime agreement effective from the date of entry into force. Exemption from tax refers to all under the income tax law of Malaysia, 1967, 1967, supplementary income tax law and according to the China Chamber of Commerce and industry of the income tax Act, on the consolidated tax levied taxes vessel operators. Third, as regards article 14, the "independent personal services": when a Malaysia residents in China has a fixed base regularly use, and provide professional services or other independent activities, China can belong to the tax the income of a fixed base. The fixed base taxation regulations also apply to article 10, paragraph 5, article 6, article XI, paragraph 7, paragraph 8, paragraph 4 of article 12, paragraph 5, article 13, paragraph 2, article 14, paragraph (2), article 15, paragraph 2 (b) (iii) and article 22, paragraph 2. "Fixed base" language in China refers to a person with a professional service of fixed places. IV. Article 19 of the "Government service": this agreement under article 19 of the staff of providing government services also include the competent authorities of the two sides by the parties jointly recognized fulfilling Government duties of other personnel (in MaTo West Asia, including those in the statutory body in the work of staff). The following representatives, being duly authorized thereto by their respective Governments, have signed this Protocol in witness whereof the undersigned. This Protocol in 1985 to 23 November in Beijing signed in two copies, each with Chinese, Malay and English languages, the three texts being equally authentic. As in the case of differences of interpretation, the English books. The representative of the Government of Malaysia People's Republic of China Government represents Wu xueqian Ahmed �� trittau Ding (signature) (signature) of Ministry of Finance on implementation with Malaysia tax agreement number issues notice (86) 022 and tax Association character, provinces, autonomous regions and municipalities directly under the IRD, Chongqing, Wuhan, Shenyang, Dalian, Harbin, Xi'an, Guangzhou, Qingdao City tax, plus the Nanjing municipal tax, offshore oil revenue each branch: my signed with Malaysia the avoidance of double taxation on income and the prevention of fiscal evasion tax agreements (hereinafter referred to as the "Treaty") from 1987 to 1 January. Are some issues in the implementation and interpretation of clear provisions are as follows: first, regarding article 10, paragraph 3 of the dividends is that Malaysia tax law provisions on the taxation of dividends included. Horses for their residents, companies pay dividends to non-residents, in paying corporate income tax, not the imposition of any tax. Therefore, the first clear on our resident companies from Malaysia, made by any tax horse party. In addition, Malaysia company income tax is the income for the year of the next year, the dividend is made available that, if assigned to impose annual applying tax rate changes, the horse can be paid to the company's corporate income tax to be adjusted, for example, in the annual dividend, corporate income tax rate of 40 per cent, while the annual tax rate reduced to charge 30 per cent, in this case, the applicable tax rates levied on annual corporate income tax collection, the adjustment only involve tax resident company in Malaysia. Second, interest on article 11, paragraph 2, of which the approval of the loan in "," according to Malaysia income tax law of 1967 in Chapter 2, article 1 refers to the 1972 on or after 1 January, to address the development needs of the project funds or for development projects and the purchase of major equipment or occurring, and approved by the Minister to approve a loan or debt. Accordingly, it is clear that as more residents in China provides interest, interest income tax exemption on Ma party. Third, the royalties on article 12, paragraph 7 of this section also applies to the horse's terms unilaterally. According to film the movie rental Malaysia law, MA on lease movie film shall be exempt from withholding tax. Therefore, although the tax treaty article 12 (2) the use or right to use the film movie royalties should be paid in the country of origin of income 15% withholding tax, our residents from Malaysia achieved such royalties, the tax exemption of the horse. IV. Article 23 ways to eliminate double taxation, paragraph 2 of article 23 of the tax agreement, included in both States parties to the mutual granting of sparing credit requirements. The second section is on our side of the horse's tax concessions for sparing credit requirements. In that subsection, a horse party tax measures refers to Malaysia income tax law of 1967, paragraph 54, chapter A, section B of Chapter 54, 60, chapter A, section B 60 chapters and schedule 7A and Malaysia 1968 investment incentives Act Chapter 21, Chapter 22, chapter 26, Chapter 30 KA and Chapter 30 of Q (MA-party to the relevant provisions of the above are set out in Annex I). 5. with regard to article 28, paragraph 2, of the tax agreement on start time, in our country is the agreement after the entry into force on 1 January the following year or after income from tax year; in Malaysia is the agreement after the entry into force of the next calendar year Jan. or after the beginning of the taxation year and subsequent taxation years, the tax levied in Malaysia. Although the parties differ in wording, but the means are the same year, for example, if the agreement into force in 1986, in China applies to 1987, 1, 1, or after the start of the annual income from taxation; in Malaysia for 1988 on or after 1 January of the taxation year commenced and subsequent taxation years imposed tax. By Malaysia tax rules, 1988, after 1 January of the taxation levied on income from 1987 with the tax. This agreement applies, the time is the same on both sides. Article 29 of the tax agreement termination clause is consistent with the wording of entry into force, be applied mutatis mutandis. 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