This legislation has been repealed. Do not cite it as law in force.
s 14 Place where supplier of services belongs
(1) The supplier of services shall be treated as belonging in a country if—
(a) he has in that country a business establishment or fixed establishment and no such establishment elsewhere;
(b) he has no business establishment or fixed establishment in any country but his usual place of residence is in that country; or
(c) he has business establishments or fixed establishments both in that country and elsewhere and his establishment which is most directly concerned with the supply is in that country.
(2) For the purposes of this section, a fixed establishment in any country includes a branch or an agency through which a person carries on a business in that country.
Malay text (authoritative)
Tempat beradanya pembekal perkhidmatan
(1) Pembekal perkhidmatan hendaklah dikira sebagai berada di sesuatu negara jika—
(a) dia mempunyai suatu establismen perniagaan atau establismen tetap di negara itu dan tiada establismen sedemikian di tempat lain;
(b) dia tidak mempunyai suatu establismen perniagaan atau establismen tetap di mana-mana negara tetapi tempat tinggal biasanya ialah di negara itu; atau
(c) dia mempunyai suatu establismen perniagaan atau establismen tetap di kedua-dua negara itu dan di tempat lain dan establismennya yang paling berkaitan secara langsung dengan pembekalan itu ialah di negara itu.
(2) Bagi maksud seksyen ini, suatu establismen tetap di mana-mana negara termasuklah suatu cawangan atau agensi yang melaluinya seseorang menjalankan suatu perniagaan di negara itu.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
