Employment income in regarded as derived from Malaysia where the employee:
being employed in Malaysia
is on paid leave which is attributable to the exercise of an employment in Malaysia
performs duties outside Malaysia which are incidental to the exercise of an employment in Malaysia
is a director of a company resident in Malaysia; or
is employed to work on board an aircraft or ship operated by a person who is resident in Malaysia
However, there are exemptions for for non-resident short-term employee.
If the aggregate of the period of periods of employment in Malaysia does not exceed 60 days in a calendar year or
where the total period of employment which overlaps 2 calendar years does not exceed 60 days