The Inland Revenue Board of Malaysia (IRBM) has released the synthesised text of the tax treaty with Qatar, providing clarifications regarding the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
The MLI will apply to the 2008 Malaysia-Qatar tax treaty for taxes withheld at source on payments made to non-residents, starting from events occurring on or after 1 January, 2022, and for other taxes, starting from taxable periods commencing on or after 1 December, 2021.
This synthesised text is based on the reservations and notifications provided by each country to the Depositary.
Malaysia and Qatar signed the agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in 2008. It was signed by Moftah Jassim Al-Moftah, Qatar Director of Public Revenues and Taxes Department, and Tan Sri Dr Wan Abdul Aziz Wan Abdullah, Secretary General of Treasury.
