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comprehensive economic cooperation agreement between ... - MITI

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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons<br />

Sector or Sub-sector Limitations on Market Access Limitations on National Treatment<br />

of Malaysia (CPC 8619)<br />

b. Accounting, auditing and<br />

bookkeeping services<br />

(CPC 862)<br />

c. Taxation services<br />

(CPC 863)<br />

Legal services shall only be supplied to<br />

offshore corporations established in the<br />

Federal Territory of Labuan.<br />

4) Unbound except as indicated in the<br />

horizontal section.<br />

1) None<br />

2) None<br />

3) Only through a locally registered partnership<br />

with Malaysian accountants or Malaysian<br />

accounting firms and aggregate foreign<br />

interests shall not exceed 49 per cent.<br />

4) Unbound except as indicated in the<br />

horizontal section.<br />

1) None<br />

2) None<br />

4) Unbound, except for the categories of<br />

natural persons referred to in the market<br />

access column.<br />

1) None<br />

2) None<br />

3) None<br />

4) Unbound, except for the categories of<br />

natural persons referred to in the market<br />

access column.<br />

1) None<br />

2) None<br />

Additional<br />

Commitments<br />

4) The qualifying<br />

examination to<br />

determine the<br />

competence and<br />

ability to supply the<br />

services for the<br />

purposes of<br />

registration with<br />

professional bodies<br />

will be conducted in<br />

the English language

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