The Income Tax Treaty between Hong Kong and Malaysia came into force on 28 December 2012.
Malaysia sent Hong Kong a notification dated 28 December 2012 confirming the completion of their requisite domestic procedures and formally acknowledged receipt of Hong Kong's written notification on 30 April 2013. The tax treaty has therefore become effective on 28 December 2012 and shall have effect in Hong Kong from 1 April 2013 and in Malaysia from 1 January 2013.
In accordance with the treaty, the following withholding taxes will apply:
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