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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

PROTOCOL

At the signing today of the Agreement between the Government of the United Arab Emirates and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income, the undersigned have agreed upon the following provisions which shall form an integral part of this Agreement:

(1) It is agreed that nothing in this Agreement shall affect the rights of both contracting States, their political subdivisions, their local Governments or local authorities to apply its own laws relating to concessions over petroleum, its related activities and natural resources.

(2) In connection with Article 8, which is in respect of "Shipping and Air Transport", it is agreed that paragraph 1 thereto shall also apply to the income or profits derived from Malaysia by the Gulf Air Company. However, paragraph 1 shall only apply to such part of the income or profits as corresponds to the share of United Arab Emirates in the Gulf Air Company.

(3) In connection with Article 10 in respect of "Dividend", it is agreed that section 111 of the Income Tax Act, 1967 which provides for refund of tax in the event of any over-payment which has been.

(4) In connection with Article 12, which is in respect of "Government Income", the word "Government" means the Federal Government, the local Government and the State Government of the Contracting State.

(5) Without prejudice to the provisions of this Agreement, and in accordance with the provisions of the internal laws of a Contracting State, the competent authority of that Contracting State may consider with sympathy any request of a resident of the other Contracting State regarding-tax relief or exemption in respect of income derived from investment made in the first-mentioned Contracting State.

DONE at Kuala Lumpur this Tuesday 28 November 1995 in duplicate each in the Arabic language, Bahasa Malaysia and the English language, the three texts being equally authoritative. In case there is any divergence of interpretation of the provisions of this Agreement the English text shall prevail.

FOR THE GOVERNMENT OF MALAYSIA:

DATO' WONG SEE WAH

DEPUTY MINISTER OF FINANCE

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:

AHMED HUMAID AL TAGER

MINISTER OF STATE FOR FINANCE & INDUSTRY