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TaXavvy Issue 05/2021
In this issue:
Malaysia deposits instrument of ratification for BEPS Multilateral Convention
Malaysia has deposited the instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”) with the OECD on 18 February 2021.
Arising from the deposit of the MLI, the MLI will now enter into force for Malaysia on 1 June 2021. The effective date of the relevant provision under the MLI is subject to the date of deposit of the MLI instrument of the respective DTA partners.
TaXavvy is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd. While every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PricewaterhouseCoopers Taxation Services Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.
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