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The Double Taxation Relief (Taxes on Income) (Malaysia) Order 1987
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Article 4
Article IX of the Agreement shall be amended by substituting for paragraph (6) the following:
“(6) The provisions of paragraphs (2) and (3) or, as the case may be, paragraph (5) of this Article shall not apply where a resident of one of the Contracting States has in the other Contracting State a permanent establishment or a fixed base and the holding by virtue of which the dividends are paid is effectively connected with the business carried on through such permanent establishment or the independent personal services performed from such fixed base. In such case the provisions of Article VI or Article XIVA, as the case may be, shall apply.”
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