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Details of the India - Malaysia Income Tax Treaty and Protocol, signed on 9 May 2012, have become available. The treaty was concluded in Hindi, Malay and English languages, all texts being equally authentic. However, in case of divergence, English text prevails. The treaty generally follows the OECD Model.
The maximum rates of withholding tax are:
| - | 5% on dividends; | |
| - | … |
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