Malaysia

Malaysia has exchange of information relationships with 74 jurisdictions through 73 DTCs and 1 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Namibia DTC  28 Jul 1998  1998-07-28 13 Dec 2004  2004-12-13 Unreviewed No
Belgium DTC  24 Oct 1973  1973-10-24 14 Aug 1975  1975-08-14 Yes No
Jordan DTC  2 Oct 1994  1994-10-02 29 May 2000  2000-05-29 Unreviewed No
Bahrain DTC  14 Jun 1999  1999-06-14 31 Jul 2000  2000-07-31 Yes Yes
Sudan DTC  7 Oct 1993  1993-10-07 18 Dec 2002  2002-12-18 Unreviewed No
Poland DTC  16 Sep 1977  1977-09-16 15 Dec 1978  1978-12-15 Yes No
Uzbekistan DTC  6 Oct 1997  1997-10-06 10 Aug 1999  1999-08-10 Unreviewed No
Seychelles DTC  3 Dec 2003  2003-12-03 10 Jul 2006  2006-07-10 Yes No
Kyrgyzstan DTC  17 Nov 2000  2000-11-17 26 Dec 2006  2006-12-26 Unreviewed No
Syrian Arab Republic DTC  26 Feb 2007  2007-02-26 31 Aug 2007  2007-08-31 Unreviewed No
Viet nam DTC  7 Sep 1995  1995-09-07 13 Aug 1996  1996-08-13 Unreviewed No
Kuwait DTC  5 Feb 2003  2003-02-05 29 May 2007  2007-05-29 Unreviewed No
Egypt DTC  14 Apr 1997  1997-04-14 9 Jul 2002  2002-07-09 Unreviewed No
Hong Kong, China DTC  25 Apr 2012  2012-04-25 28 Dec 2012  2012-12-28 Yes Yes
Hungary DTC  22 May 1989  1989-05-22 1 Jan 1992  1992-01-01 Yes No
Pakistan DTC  29 May 1982  1982-05-29 9 Nov 1982  1982-11-09 No No
Brunei Darussalam DTC  5 Aug 2009  2009-08-05 17 Jun 2010  2010-06-17 Yes Yes
Czech Republic DTC  8 Mar 1996  1996-03-08 9 Mar 1998  1998-03-09 Yes No
Turkey DTC  27 Sep 1994  1994-09-27 28 Jan 1997  1997-01-28 Yes Yes
Bangladesh DTC  19 Apr 1983  1983-04-19 1 Jan 1984  1984-01-01 No No
Kazakhstan DTC  26 Jun 2006  2006-06-26 20 May 2010  2010-05-20 No No
Mongolia DTC  27 Jul 1995  1995-07-27 7 Nov 1996  1996-11-07 Unreviewed No
Italy DTC  28 Jan 1984  1984-01-28 18 Apr 1986  1986-04-18 Yes No
Bosnia and Herzegovina DTC  21 Jun 2007  2007-06-21 30 Jul 2012  2012-07-30 Unreviewed No
Saudi Arabia DTC  31 Jan 2006  2006-01-31 1 Jul 2007  2007-07-01 No No
Finland DTC  28 Mar 1984  1984-03-28 23 Feb 1986  1986-02-23 Yes No
France DTC  24 Apr 1975  1975-04-24 23 Jun 1976  1976-06-23 Yes Yes
India DTC  9 May 2012  2012-05-09 26 Dec 2012  2012-12-26 Yes Yes
Iran DTC  11 Nov 1992  1992-11-11 15 Apr 2005  2005-04-15 Unreviewed No
Albania DTC  24 Jan 1994  1994-01-24 21 Aug 1995  1995-08-21 Yes No
Spain DTC  24 May 2006  2006-05-24 28 Dec 2007  2007-12-28 Yes No
Norway DTC  23 Dec 1970  1970-12-23 9 Sep 1971  1971-09-09 Yes No
New Zealand DTC  19 Mar 1976  1976-03-19 2 Sep 1976  1976-09-02 Yes No
Morocco DTC  2 Jul 2001  2001-07-02 29 Dec 2006  2006-12-29 No No
Korea, Republic of DTC  20 Apr 1982  1982-04-20 3 Dec 1982  1982-12-03 Yes No
Papua New Guinea DTC  20 May 1993  1993-05-20 11 Jun 1999  1999-06-11 Unreviewed No
Senegal DTC  17 Feb 2010  2010-02-17 15 Mar 2016  2016-03-15 Yes Yes
Mauritius DTC  23 Aug 1992  1992-08-23 19 Aug 1993  1993-08-19 Yes No
Austria DTC  20 Sep 1989  1989-09-20 1 Dec 1990  1990-12-01 No No
Zimbabwe DTC  28 Apr 1994  1994-04-28 not yet in force  1900-01-01 Unreviewed No
Ireland DTC  28 Nov 1998  1998-11-28 10 Sep 1999  1999-09-10 Yes Yes
China DTC  23 Nov 1985  1985-11-23 14 Sep 1986  1986-09-14 Yes No
Malta DTC  3 Oct 1995  1995-10-03 1 Sep 2000  2000-09-01 Yes No
Romania DTC  26 Nov 1982  1982-11-26 7 Apr 1984  1984-04-07 Yes No
Chile DTC  3 Sep 2004  2004-09-03 25 Aug 2008  2008-08-25 Yes No
San Marino DTC  19 Nov 2009  2009-11-19 28 Dec 2010  2010-12-28 Yes Yes
Singapore DTC  5 Oct 2004  2004-10-05 13 Feb 2006  2006-02-13 No No
Thailand DTC  29 Mar 1982  1982-03-29 2 Feb 1983  1983-02-02 Unreviewed No
Myanmar DTC  9 Mar 1998  1998-03-09 21 Jul 2008  2008-07-21 Unreviewed No
Fiji DTC  19 Dec 1995  1995-12-19 30 Jul 1997  1997-07-30 Unreviewed No
Luxembourg DTC  21 Nov 2002  2002-11-21 2 Jul 2004  2004-07-02 No No
Japan DTC  19 Mar 1999  1999-03-19 31 Dec 1999  1999-12-31 Yes Yes
Sri Lanka DTC  16 Sep 1997  1997-09-16 13 Aug 1998  1998-08-13 Unreviewed No
Australia DTC  20 Aug 1980  1980-08-20 26 Jun 1981  1981-06-26 Yes Yes
Turkmenistan DTC  19 Nov 2008  2008-11-19 6 Oct 2009  2009-10-06 Unreviewed No
Denmark DTC  4 Dec 1970  1970-12-04 4 Jun 1970  1970-06-04 Yes No
Indonesia DTC  12 Sep 1991  1991-09-12 11 Aug 1992  1992-08-11 Yes No
Canada DTC  16 Oct 1976  1976-10-16 18 Dec 1980  1980-12-18 Yes No
Venezuela DTC  28 Aug 2006  2006-08-28 8 Jan 2008  2008-01-08 Unreviewed No
Philippines DTC  27 Apr 1982  1982-04-27 27 Jul 1984  1984-07-27 Yes No
Lebanon DTC  20 Jan 2003  2003-01-20 10 Nov 2004  2004-11-10 No No
South Africa DTC  26 Jul 2005  2005-07-26 6 Jul 2006  2006-07-06 Yes Yes
Ukraine DTC  31 Jul 1987  1987-07-31 1 Jul 1988  1988-07-01 No No
United Arab Emirates DTC  28 Nov 1995  1995-11-28 18 Sep 1996  1996-09-18 No No
Bermuda TIEA  23 Apr 2012  2012-04-23 28 Dec 2012  2012-12-28 Yes Yes
Croatia DTC  18 Feb 2002  2002-02-18 15 Jul 2004  2004-07-15 No No
Sweden DTC  12 Mar 2002  2002-03-12 28 Jan 2005  2005-01-28 Yes No
Qatar DTC  3 Jul 2008  2008-07-03 28 Jan 2009  2009-01-28 Yes Yes
Lao People's Democratic Republic DTC  3 Jun 2010  2010-06-03 23 Feb 2011  2011-02-23 Unreviewed No
United Kingdom DTC  10 Dec 1996  1996-12-10 18 May 1998  1998-05-18 Yes Yes
Germany DTC  23 Feb 2010  2010-02-23 21 Dec 2010  2010-12-21 Yes Yes
Switzerland DTC  30 Dec 1974  1974-12-30 8 Jan 1976  1976-01-08 No No
Russian Federation DTC  31 Jul 1987  1987-07-31 4 Jul 1988  1988-07-04 No No
Netherlands DTC  7 Mar 1988  1988-03-07 2 Feb 1989  1989-02-02 Yes Yes