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of <h1>Article 11 of Malaysia's DTAA limits source state tax on interest income to 10% for beneficial owners.</h1> Article 11 of the Double Tax Avoidance Agreement (DTAA) between Malaysia and another Contracting State outlines the taxation of interest income. Interest arising in one Contracting State and paid to a resident of the other may be taxed in the recipient's state. However, if the recipient is the beneficial owner, the tax in the source state shall not exceed 10% of the gross interest amount. Certain government and financial entities from both Malaysia and the other state are exempt from this tax. The article defines interest and specifies conditions under which the standard provisions do not apply, including special relationships affecting interest amounts.
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