Malaysia legislation
Section 45
Section 45
Amendment of section 22
The Labuan Business Activity Tax Act 1990, which is referred to as the “principal Act” in this Chapter, is amended in subsection 22(1)—
(a)
by substituting for the word “or” appearing after the words “double taxation arrangements” a comma;
and
(b)
by inserting after the words “tax information exchange arrangements” the words “or mutual administrative assistance arrangement”.
Amendment of section 22a