QUESTION 3 (CLO 1) A double tax agreement (DTA) is an agreement signed between two countries to either eliminate, wholly or partially, the burden of double taxation of income and at the same time prevent or minimise fiscal evasion. (Kasipillai J. 2010) You are required to research on the topic of double tax agreement. Include in your research the followings: - (a) Bilateral Relief (Section 132) (b) Unilateral relief (Section 133) (c) DTA between Malaysia and Australia (d) The concept of permanent establishment