Malaysia has published the Income Tax (Exemption) (No. 13) 2005 (Revocation) Order 2019 in the Official Gazette, which revokes the withholding tax exemption on certain payments received by non-residents from MSC status companies in Malaysia as provided by the Income Tax (Exemption) (No. 13) Order 2005. This includes the exemption on payments of:
- fees for technical advice or technical services;
- licensing fees in relation to technology development; and
- interest on loans for technology develop…