Tag Archives: Malaysia

World Tax Advisor 26 July 2019

World Tax Advisor 12 July 2019

World Tax Advisor 28 June 2019

World Tax Advisor 22 February 2019

World Tax Advisor 15 February 2019

World Tax Advisor 14 December 2018

The World Tax Advisor 14 December includes in particular:

  • News Luxembourg government coalition agreement includes CIT rate reduction, other tax measures
  • Brazil: Access to mutual agreement procedure expanded
  • Colombia: Guidance issued on procedure for filing CbC report
  • Costa Rica: New law makes broad changes to corporate tax rules, introduces VAT
  • Finland: Corporate income tax proposals would affect LLCs, group contribution regime
  • Malaysia: Social security coverage extended to foreign workers, including expatriates
  • Malta: Guidelines on tax treatment of distributed ledger technology assets issued

World Tax Advisor 7 December 2018

The World Tax Advisor 7 December includes in particular:

  • Barbados IBC and ISRL regimes to be abolished and no new licenses to be granted
  • Malaysia tax bills include BEPS measures, some Budget 2019 measures
  • Australia: Draft compliance guidelines on inbound distribution arrangements issued
  • Bahrain: MOF provides update on VAT implementation
  • China: Requirements for foreign investors to benefit from deferral of dividend WHT relaxed
  • Germany: Finance ministers of federals states reach agreement on tightening of RETT rules
  • India: ITAT rules on proof of residence for salary exemption for work performed overseas
  • Sweden: Parliament adopts proposal to amend CFC legislation

World Tax Advisor 23 November 2018

The World Tax Advisor 23 November  includes in particular

  • Switzerland’s FTA announces no new principal company, finance branch rulings as from 1 January 2019
  • Belgium: Draft transfer pricing circular issued
  • Malaysia: Budget 2019 includes rate reductions, service tax on imported services
  • OECD: Update on preferential regime reviews and new standard on substantial activities
  • Panama: Multinational headquarters regime amended in line with BEPS action 5
  • Papua New Guinea: Tax measures in 2019 budget include changes to loss carryforward rules
  • South Africa: 2018 tax amendment bill includes changes to anti-dividend stripping rules

 

World Tax Advisor 8 June 2018

The World Tax Advisor 8 June 2018 includes in particular:

  • European Commission releases detailed proposal for definitive VAT system
  • Denmark: Proposed changes would bring thin capitalization rules in line with CJEU decision
  • France: Courts clarify criteria for determining whether permanent establishment exists
  • Malaysia: GST expected to be replaced with sales and services tax
  • Singapore: Removal of intellectual property income from existing tax incentives
  • Thailand: Guidance issued on tax treatment of cryptocurrency
  • Global tax alerts

World Tax Advisor 27 April 2018 – Connecting you globally

The World Tax Advisor 27 April 2018 includes in particular:

  • New Luxembourg-France tax treaty aligned with 2017 OECD model
  • China: SAT updates guidance on interpretation of tax treaties
  • Cyprus: New tax treaty with the UK contains BEPS-related measures
  • Malaysia: Guidance issued on tax treatment of digital advertising provided by a nonresident
  • Nigeria: Voluntary disclosure regime extended
  • Puerto Rico: Draft tax reform bill includes reduction in corporate income tax rate
  • Sweden: Proposal to restrict deductions of interest expense revised

World Tax Advisor vom 08.11.2013

Der World Tax Advisor vom 08.11.2013 behandelt insbesondere:

  • Mauritius: Verschärfung der Substanzvoraussetzungen zur Erlangung des (steuerlich begünstigten) GBL1 Status
  • Österreich: VwGH Urteil zum Zeitpunkt der Optionsausübung bei internationalen Schachtelbeteiligungen
  • Belgien: Fiktiver Zinsabzug auch für ausländische Betriebsstätten und Liegenschaftsvermögen
  • China: Reform der Registrierungsvorschriften für Unternehmen im (Shanghai) Freihandelszone-Testgebiet
  • Malaysia: Umsatzsteuerreform im Rahmen des Budgets 2014
  • Spanien: Neue Wirtschaftsförderungen im Bereich R&D für Klein- und Mittelbetriebe
  • Großbritannien: Reform des Patent Box-Regimes