Law ratifying intergovernmental agreement between Russia and Malaysia on avoidance of double taxation and prevention of fiscal evasion

The Agreement and the Protocol thereto were signed on May 17, 2024, in Putrajaya.

The Agreement applies to persons who have resident status in one or both Contracting States, and to taxes on their income levied on behalf of a Contracting State, its agencies or local government bodies. For the purpose of the Agreement, taxes on income shall include all taxes on the overall income and its elements.

Provisions of the Protocol form an integral part of the Agreement.