According to a recent update from the New Zealand Inland Revenue Department, the 2012 protocol to the 1976 income tax treaty with Malaysia entered into force on 12 January 2016. The protocol, signed 6 November 2012, is the third to amend the treaty. It replaces Article 22 (Exchange of Information), bringing it in line with the OECD standard for information exchange.
The protocol applies for requests made on or after the date of its entry into force with regard to tax years beginning on or af…