| Statutory Definitions |
|
foreign tax "foreign tax" means any tax on income (or any other tax of a substantially similar character) chargeable or imposed by or under the laws of a territory outside Malaysia and in relation to paragraph 132(4)(d) or section 132A includes other taxes of every kind imposed by or under the laws of that territory;
ACT 53 - INCOME TAX ACT 1967
2. Interpretation. |