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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.

ARTICLE 28

Entry Into Force

This Agreement shall be approved in accordance with the internal legal procedures of both Contracting States and shall enter into force 60 days after receipt of the later diplomatic note confirming that the internal legal procedures have been complied with. The provisions of this Agreement shall thereupon have effect:

  • (a) in the Slovak Republic:
    • (i) in respect of taxes withheld at source, to amounts of income derived on or after 1 January in the calendar year next following the year in which this Agreement enters into force;
    • (ii) in respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the Agreement enters into force,
  • (b) in Malaysia:
    • (i) in respect of Malaysian tax, other than petroleum income tax, to tax chargeable for any year of assessment beginning on or after 1 January in the calendar year following the year in which this Agreement enters into force;
    • (ii) in respect of petroleum income tax, to tax chargeable for any year of assessment beginning on or after 1 January of the second calendar year following the year in which this Agreement enters into force.