Problem
1. Briefly discuss the legal status of Double Taxations Agreement (DTA) in relation to the Income Tax Act, 1967 (as amended) for non-residents receiving income from Malaysia.
2. Briefly explain the objectives of Double Taxations Agreements.
3. Briefly explain the significance of the concept of permanent establishment in relation to the determination of the tax liability on business income derived by a foreign enterprises of a treaty country from Malaysia.
4. Compare and contrast the meaning of 'trading in Malaysia" and 'trading with Malaysia".