Myanmar

Foreign tax relief

There is no provision for unilateral relief. Relief may be available pursuant to a tax treaty, but the application of the tax treaties is at the sole discretion of the Ministry of Planning, Finance, and Industry.

Tax treaties

Tax treaties have been concluded with:

• Bangladesh
• India
• Indonesia
• Republic of Korea
• Laos
• Malaysia
• Singapore
• Thailand
• United Kingdom
• Vietnam

The tax treaties with Indonesia and Bangladesh have yet to be ratified.