Below is a list of countries with which Malaysia has a double taxation agreement (DTT): A tax resident has the right to claim foreign tax credits against Malaysian taxes. When a contract is in place, the available credit is the total foreign tax paid or the Malaysian tax is collected, depending on the lowest amount. In the absence of a tax agreement, the available credit is limited to half of the foreign tax paid. Malaysia has also entered into an air transport agreement with Saudi Arabia. Limited to the taxation of air and sea transport in international transport.