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Where Taxpayers and Advisers Meet
UK/Malaysia DTA Protocol signed
22/09/2009, by Sarah Laing, Tax News - HMRC Administration, Practice and Methods
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A Protocol to the UK/Malaysia Double Taxation Agreement was signed on 22 September 2009.

A Protocol to the Double Taxation Agreement between the UK and Malaysia was signed in London on 22 September 2009 by H.E. Datuk Abd. Aziz Mohammed, High Commissioner of Malaysia and the Rt Hon Stephen Timms MP, Financial Secretary to the Treasury.

The Protocol updates the exchange of information Article of the existing Agreement to bring it into line with current OECD standard and practice.

The text of the Protocol is available on HM Revenue & Customs' website. The text will shortly be laid as a Schedule to a draft Order in Council for consideration by the House of Commons. It will then also be available from the Stationery Office.

The Protocol will enter into force once both countries have completed their legislative procedures. The provisions of the Protocol will then take effect from the next calendar year.

About The Author

Sarah Laing
Editor, TaxationWeb News

Sarah is a Chartered Tax Adviser. She has been writing professionally since joining CCH Editions in 1998 as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter, Taxes - The Weekly Tax News, the Red & Green legislation volumes, Hardman's, International Tax Agreements and many others. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences).

Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms. She now works as a freelance author providing technical writing services for the tax and accountancy profession.

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