Malaysia legislation
Section 4
Section 4
The Income Tax Act 1967, which is referred to as the “principal
Act” in this Chapter, is amended in subsection 6(1)—
(a)
by substituting for the full stop at the end of paragraph
(g)
a semicolon; and
(b)
by inserting after paragraph (g) the following paragraph:
“(h) income tax shall be charged for each year of assessment upon the chargeable income of a foreign fund management company in relation to the source consisting of the provision of fund management services to foreign investors for that year at the appropriate rate as specified in Part IX of