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Taxes Covered

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Full Text of the Document

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.... its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on element....

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Full Text of the Document

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....e income tax; and (ii) the Petroleum income tax; (hereinafter referred to as "Malaysian tax"). 4. The Agreement shall apply also to any identical or substantially similar tax....

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