The income tax treaty between Malaysia and Slovakia was signed 25 May 2015, and is the first of its kind between the two countries.
Taxes Covered
The treaty covers Malaysian income tax and petroleum income tax, and covers Slovak income tax.
Withholding Tax Rates
- Dividends - 0% if the beneficial owner is a company directly holding at least 10% of the paying company's capital for an uninterrupted period of at least 12 months; otherwise 5%
- Interest - 10%
- Royalties - 10%
- Fees for Technical …