The Inland Revenue Board of Malaysia issued a media release on 16 November 2021 to launch the "Special Program for Remittance of Foreign Income" for Malaysian tax residents with foreign income kept overseas. The Finance Act 2021 was gazetted on 31 December 2021 to enact the changes to the Income Tax Act 1967. 1. Is it necessary for Malaysia to tighten the Foreign-sourced income exemption? If yes, why? If no, why? 2. What is double taxation agreement? Please explain by applying the scope of OECD Forum