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[section 44]

A foreign limited liability partnership shall not be regarded as carrying on a business in Malaysia for the reason only that within Malaysia it-         (a) is or becomes a party to any action or suit or any administrative or arbitration proceeding or effects settlement of an action, suit or proceeding or of any claim or dispute;

    (b) holds meetings or carries on other activities concerning its internal affairs;

    (c) maintains any bank account;

    (d) effects any sale through an independent contractor;

    (e) solicits or procures any order which becomes a binding contract only if the order is accepted outside Malaysia;

    (f) creates evidence of any debt or creates a charge on movable or immovable property;

    (g) secures or collects any of its debts or enforces its rights in regard to any securities relating to those debts;

    (h) conducts an isolated transaction that is completed within thirty one days, but not being one of a number of similar transactions from time to time;

    (i) invests any of its funds or holds property; or

    (j) import goods only temporarily pursuant to the customs Act 1967[Act 235] for the purpose of display, exhibition, demonstration or as trade samples with a view to subsequent re-exportation within a period of three months or within such further period as the Director General of customs and Excise may in his discretion allow

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

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