Malaysia legislation

Section 9

of PERINTAH CUKAI PENDAPATAN (PERJANJIAN ANTARA KERAJAAN MALAYSIA DENGAN KERAJAAN AMERIKA SYARIKAT UNTUK MENINGKATKAN PEMATUHAN CUKAI ANTARABANGSA DAN MELAKSANAKAN FOREIGN ACCOUNT TAX COMPLIANCE ACT) 2022

Seksyen 9

Each Related Entity of the Financial Institution that is a Financial

Institution must be incorporated or organized in Malaysia and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and

Read in full context — PERINTAH CUKAI PENDAPATAN (PERJANJIAN ANTARA KERAJAAN MALAYSIA DENGAN KERAJAAN AMERIKA SYARIKAT UNTUK MENINGKATKAN PEMATUHAN CUKAI ANTARABANGSA DAN MELAKSANAKAN FOREIGN ACCOUNT TAX COMPLIANCE ACT) 2022 →