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....ement: 1. With 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 Agreemen....
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....ompetent authority of Malaysia will provide 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 ....