Transcription of Double tax agreements - ACCA Global
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Double tax agreements - ACCA Global
RELEVANT TO ACCA QUALIFICATION PAPER P6 (MYS) 2012 ACCA Double tax agreements This article is for Paper P6 (MYS) candidates preparing to sit the exam in June and December 2012 Double tax agreements , Double tax treaties or, in short, DTAs represent a complex area in the field of international tax. Therefore this article does not purport to comprehensively cover the topic; it merely aims to provide a high-level overview of DTAs, with a special focus on the concept of permanent establishment . This article will focus on the main features and explain some common terms and catchphrases used in connection with treaties further in-depth detail will not be included. What is a DTA? As the name suggests, a Double tax agreement is an agreement or a contract regarding Double taxation or, more correctly, the avoidance of Double taxation. In the Malaysian context, a DTA is usually signed by a cabinet minister (or sometimes by the prime minister) representing his country. Thus, it is an agreement between two sovereign states (separate and distinct political entities).
5 DOUBLE TAX AGREEMENTS APRIL 2012 © 2012 ACCA A more detailed discussion of PE is featured later in this article. Dividend, royalty, interest and other sources of ...
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