 | | | Countries | | Date of entry into force | Taxable year | Remarks |
|---|
| 1 | | Indonesia | | 21 October 2003 | 1 January 2004 | | 2 | | Laos | | 23 December 1997 | 1 January 1998 | | 3 | | Malaysia | | 2 February 1983 | 1 January 1983 | | 4 | | Myanmar | | 15 August 2011 | 1 January 2012 | | 5 | | Philippines | | 11 April 1983 | 1 January 1983 | | 6 | | Singapore | | 27 April 1976 | 1 January 1976 | | 7 | | Vietnam | | 31 December 1992 | 1 January 1993 | |
|
| |
|
