Synthesized Texts of Malaysia’s DTAs with Australia, Ireland, Romania and South Africa and their modifications made by MLI

The Inland Revenue Board of Malaysia (“IRB”) has uploaded the Synthesized Texts of Malaysia’s Double Taxation Agreements (“DTAs”) with Australia, Ireland, Romania and South Africa and their modifications made by the Multilateral Convention to implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”) to have effect as set out in the table below.

Synthesized Texts of Malaysia´s DTA with:	Modifications made by MLI (in the Synthesized Texts) to have effect with respect to:
	Withholding Tax (WHT)	All other taxes
Australia	where the event giving rise to WHT occurs on or after 1 January 2022	for taxes levied with respect to taxable periods beginning or after 1 December 2021
Ireland	where the event giving rise to WHT occurs on or after 1 January 2022	for taxes levied with respect to taxable periods beginning or after 1 December 2021
Romania	where the event giving rise to WHT occurs on or after 1 January 2024	for taxes levied by Malaysia with respect to taxable periods beginning or after 5 October 2023; for taxes levied by Romania with respect to taxable periods beginning on or after 1 January 2024
South Africa	where the event giving rise to WHT occurs on or after 1 January 2023	for taxes levied with respect to taxable periods beginning or after 1 July 2023

Please note:

The above effective dates apply unless it is stated otherwise elsewhere in the Synthesized Texts.

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