(1) For the purposes of this Agreement, unless the context
otherwise requires:
a) the term “Malaysia” means the territories of the Federation
of Malaysia, the territorial waters of Malaysia and the sea-
bed and subsoil of the territorial waters and the airspace
above such areas, and includes any area extending beyond
the limits of the territorial waters of Malaysia, and the sea-
bed and subsoil of any such area, which has been or may
hereafter be designated under the laws of Malaysia and in
accordance with international law as an area over which
Malaysia has sovereign rights or jurisdiction for the pur-
poses of exploring and exploiting the natural resources,
whether living or non-living;
b) the term “Federal Republic of Germany” means the territory
of the Federal Republic of Germany as well as the area of
the sea-bed, its subsoil and the superjacent water column
adjacent to the territorial sea wherein the Federal Republic
of Germany exercises sovereign rights or jurisdiction in
accordance with international law and its national legislation
for the purpose of exploring, exploiting, conserving and
managing the living and non-living natural resources;
c) the terms “a Contracting State” and “the other Contracting
State” mean the Federal Republic of Germany or Malaysia,
as the context requires;
d) the term “person” includes an individual, a company and
any other body of persons;
e) the term “company” means any body corporate or any enti-
ty that is treated as a body corporate for tax purposes;
f)
the terms “enterprise of a Contracting State” and “enter-
prise of the other Contracting State” mean respectively an
enterprise carried on by a resident of a Contracting State
and an enterprise carried on by a resident of the other Con-
tracting State;
g) the term “international traffic” means any transport by a ship
or aircraft operated by an enterprise that has its place of
effective management in a Contracting State, except when
the ship or aircraft is operated solely between places in the
other Contracting State;
h) the term “national” means:
aa) in respect of Malaysia:
any individual possessing the citizenship of Malaysia
and any legal person, partnership or association deriv-
ing its status as such from the laws in force in Malaysia;
bb) in respect of the Federal Republic of Germany:
any German within the meaning of the Basic Law of the
Federal Republic of Germany and any legal person,
partnership and association deriving its status as such
from the laws in force in the Federal Republic of Ger-
many;
i)
the term “competent authority” means:
aa) in the case of Malaysia, the Minister of Finance or his
authorised representative; and
bb) in the case of the Federal Republic of Germany, the
Federal Ministry of Finance or the agency to which it
has delegated its powers.
(2) As regards the application of this Agreement at any time
by a Contracting State, any term not defined therein shall,
unless the context otherwise requires, have the meaning that it
has at that time under the law of that State for the purposes of
the taxes to which this Agreement applies, any meaning under
the applicable tax laws of that State prevailing over a meaning
given to the term under other laws of that State.
de-malaysia-2010-base | BGBl. 2010 II S. 1310 | Signed: 2010-02-23 | Gazette publication: 2010-11-23
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This source supplies German and English versions. The signing clause also identifies Malaysian as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-malaysia-2010-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1310 | de-malaysia-2010-base | de-malaysia-2010-base | BGBl. 2010 II S. 1310 | Signed: 2010-02-23 | Gazette publication: 2010-11-23 | Article 3 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-malaysia-2010-base/en/articles/article-3/
Source, edition and limits
Source edition
de-malaysia-2010-base | BGBl. 2010 II S. 1310 | Signed: 2010-02-23 | Gazette publication: 2010-11-23
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This source supplies German and English versions. The signing clause also identifies Malaysian as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-malaysia-2010-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription