Tag Archives: Malaysia

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