With reference to Article. 5 It is understood that the term “permanent establishment” also includes the furnishing of services by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose, but only where the activities of such employees or personnel are performed in the territory of the other Contracting State for a period or periods aggregating more than 183 days within any twelve-month period.
With reference to Article. 6 Any measure adopted by one of the Contracting Parties in relation to an investment made by an investor of the other Party that subtracts financial resources or the value of other assets making up the investment or which creates obstacles to the assets or substantially affects the value of the investment itself , will be considered as one of the measures referred to in paragraph 2 of Article 6.
With reference to Article. 9 As for the arbitration pursuant to Art. 10.3 (b), it will be held in accordance with the arbitration criteria of the United Nations Commission for International Commercial Law (UNCITRAL), contained in the Resolution of the UN General Assembly No. 31/98 of 15 December 1976, in the compliance with the following provisions:
With reference to Article. 8 It is understood that "profits of an enterprise of a Contracting State from the operation of ships in international traffic" should be interpreted according to paragraphs 7 to 14 of the Commentary on Article 8 of the OECD Model Convention and does not, in any event, include the profits from the operation or ownership of docks, warehouses, terminal facilities, stevedoring equipment or other similar property located on land except where the profits are directly related to the operation, by the enterprise, of such ships.
With reference to Article. 27 If personal data are exchanged under this Agreement, the following additional provisions shall apply subject to the legal provisions in effect for each Contracting State:
With reference to Article. 23, notwithstanding the provisions of xxxxxxxxx 0, xxx-xxxxxxxxx (x), of Article 23 of the Agreement, the provisions of paragraph 1, sub-paragraph (b), of that Article shall apply likewise to the profits of, and to the capital represented by property forming part of the business property of, a permanent establishment; to dividends paid by, and to the shareholding in, a company; or to gains referred to in paragraph 2 of Article 13 of the Agreement, provided that the resident of the Federal Republic of Germany concerned does not prove that the receipts of the permanent establishment or company are derived exclusively or almost exclusively
With reference to Article. 22: Notwithstanding the provisions of paragraph 1, income of a resident of a Contracting State in the form of winnings from gaming, arising in the other Contracting State, may also be taxed in that other State.
With reference to Article. 18 It is understood that income referred to in Article 18 does not only cover periodic payments but also includes lump sum payments.
With reference to Article. 16 The Contracting States understand that the Article only applies to the organ which is concerned with the central management and control of the company.
With reference to Article. 11: If after the entry into force of this Agreement, Malaysia has signed an Agreement for the avoidance of double taxation with a third State which is a member of the OECD or the European Union, and the Agreement contains lower withholding tax rates (including zero rate) than those provided for under this Agreement, these rates will replace, upon request of the Spanish competent authority, the rate under this Agreement, from the date of entry into force of the Agreement between Malaysia and that third State.
