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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Malaysia Double Taxation Agreement: Pensions may be taxed in both countries per Article 18(3), relief in Article 22.</h1> The Double Taxation Avoidance Agreement between India and Malaysia addresses the taxation of pensions under Article 18(3). It states that pensions paid by one government to individuals may be taxed in that government's country. A question arose regarding the taxation of pensions received by Indian residents from the Malaysian government. The interpretation clarified that the term 'may' allows taxation in both the source country (Malaysia) and the residence country (India). Double taxation relief is provided by the residence country, as outlined in Article 22 of the Agreement.
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