According to a 30 August 2017 tax treaty status update from the Inland Revenue Board of Malaysia, tax treaty negotiations are underway with: Azerbaijan, Brazil, Cambodia, China, Cyprus, Finland, Kenya, Lesotho, Mexico, Nepal, Norway, Portugal, Russia, Tunisia, and Uruguay.
Treaties resulting from the negotiations with China, Finland, Norway, and Russia would replace existing treaties, while the other resulting treaties would be the first of their kind between Malaysia and the respective countries. Each must be finalized, signed, and ratified before entering into force.
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