AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED ARAB EMIRATES AND THE GOVERNMENT OF MALAYSIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

The Government of the United Arab Emirates and the Government of Malaysia desiring to promote and strengthen economic relation by concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:-

Article 1- PERSONAL SCOPE

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2 - TAXES COVERED

1. This Agreement shall apply to taxes on income imposed by a Contracting State, irrespective of the manner in which they are levied.

2. The taxes which are the subject of this Agreement are:

a. in Malaysia:

i. the income tax;

ii. the development tax; and

iii. the petroleum income tax.

(hereinafter referred to as "Malaysian tax");

b. In the case of the United Arab Emirates

i. the income tax; and

ii. the corporation tax.

(hereinafter referred to as "U.A.E tax").

3. This Agreement shall also apply to any identical or substantially similar taxes which are...