Agreement between Malaysia and the USSR for the avoidance of double taxation dated 31 July 1987 entered into force on 4 July 1988. Ukraine honours the Agreement.
Article 9 (Dividends):
Paragraph 2. Profits of a joint-venture due to its participant who is a resident of Malaysia, upon transfer from the USSR, may be taxed in accordance with the laws of the USSR, but the tax so charged shall not exceed 15% of the profits transferred from the USSR.
Article 10 (Interest):
Paragraph 2. Interest may be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 15% of the gross amount of the interest.
Paragraph 4. Notwithstanding the provisions of paragraph 2 interest arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State if it is paid:
(a) to the Government of that other State;
(b) to the Central Bank of that other State; or
(c) in respect of a loan provided, guaranteed or insured by the Government of that other State which may be agreed upon between the competent authorities of the Contracting States.
Article 11 (Royalties):
Paragraph 2. Royalties may be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed:
(a) 10% of the gross amount of royalties mentioned in paragraph 3(a);
(b) 15% of the gross amount of royalties mentioned in paragraph 3(b).
Paragraph 3. The term "royalties" as used in this Article means payments of any kind received as a consideration for:
(a) the use of, or the right to use, any patent, trade mark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience; or
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
