On 24 October 2017, Malaysia published the Income Tax (Exemption) (No. 9) Order 2017 in the Official Gazette, which provides a withholding tax exemption on fees for certain services performed outside Malaysia. Prior to 17 January 2017, fees for services were subject to withholding tax if deemed derived from Malaysia, which generally meant the services were provided in Malaysia. However, from 17 January 2017, deemed derivation rules were amended so that fees for services were deemed derived f…