Protocol

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h reference to paragraph 1 of Article 4, it is understood that the second sentence of this paragraph is not to exclude residents of countries adopting a territorial principle in their taxation law. 2. It is understood that the persons who are entitled to tax benefits according to the Labuan Business Activity Tax Act, 1990 are not entitled to benefits of this Agreement. However, the provisions of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ide information under Article 27 (Exchange of Information) regarding the persons who are entitled to the benefits of the Labuan Business Activity Tax Act, 1990. 6. With reference to Article 27 (Exchange of Information), it is understood that the term 'information' includes any documents or certified copies of the documents. 7. With reference to Assistance in Collection of Taxes, it is ....