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of <h1>Article 11 of Malaysia's DTAA: Interest Taxation Rules with 10% Cap and Exemptions for Certain Entities Explained.</h1> Article 11 of the Double Taxation Avoidance Agreement (DTAA) between Malaysia and another country addresses the taxation of interest. Interest paid from one Contracting State to a resident of the other may be taxed in the recipient's state, but also in the state where it arises, with a tax cap of 10% if the beneficial owner resides in the other state. Certain entities, including government bodies and banks from both countries, are exempt from this tax. Interest is defined broadly, excluding penalty charges. Specific provisions apply if the interest is connected to a permanent establishment or fixed base in the other state. Special relationships affecting interest amounts are also addressed.
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