Malaysia legislation
Section 23
Seksyen 23
Jadual 1 kepada Akta ibu adalah dipinda dengan memasukkan selepas sahaja BAHAGIAN IV, BAHAGIAN V baru yang berikut:
"PART V
Notwithstanding Part I and Part II, income tax shall be charged on the income of a non-resident person consisting of—
(i)
amounts paid in consideration of services rendered by the person or his employee in connection with the use of property or rights belonging to, or the installation or operation of any plant, machinery or other apparatus purchased from, such person;
(ii)
amounts paid in consideration of technical advice, assistance or services rendered in connection with technical management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme; or
(iii)
rent or other payments made under any agreement or arrangement for the use of any moveable property, which is derived from Malaysia at the rate of ... ... ... ... ...