Taxation Malaysia

Malaysia Master Tax Guide 2013, 30th Edition

Edited by Dr. Veerinderjeet Singh · Vincent Josef
CCH Malaysia January 2013

Specifications

ISBN-13
9789814359573
Publisher
CCH Malaysia
Publication
January 2013
Format
Paperback , 1030 pages
Jurisdiction
Malaysia ? Countri(es) for reference only

Details

The guidebook is a practical, accurate and reliable presentation of the structure, features and ambit of Malaysian income tax law. It provides clear explanations of how the law is relevant to individuals, partnerships, corporations and other taxable entities and includes critical information in areas of real property gains tax, double tax treaties and investment incentives. Foreign business professionals interested in doing business in Malaysia will find the explanation of industrial and investment incentives and the chapter on special concessions granted under tax treaties particularly useful.


Features:

  • All tax changes made since the publication of the previous edition (Malaysian Master Tax Guide 2012) including changes effected by the 2013 Budget, the Finance  Act 2013, the recent exemption orders, rules and public rulings issued are featured in this edition.
  • New chapter on Stamp Duty
  • User friendly format helps readers find the answers to their tax questions
  • Extensive cross-referencing, index and finding aids  
  • Content, rates and tables are completely up-to-date.
  • The law as it stands for this edition is 10 January 2013.


Table of Contents

1. Highlights of 2012/2013 Tax Changes

2.Overview

3. Individuals

4. Companies

5. Mutual Concerns

6. Partners and Partnerships

7. Estates, Trusts, Beneficiaries, Settlements

8. Basis of Assessment and Tax Accounting

9. What is Included in Assessable Income

9.1 Exemptions and Exclusions from Assessable Income

10. Business Deductions

11. Non-Business Deductions

12. Capital Allowances

13. Non-Residents and Special Cases

14. Investment Incentives

15. The Administrative Provisions

16.Tax Treaties — Double Taxation Relief

17.Tax Avoidance and Tax Evasion

18. Real Property Gains Tax

19.Stamp Duty

About the Author

Written by CCH Tax Editors

Technical Advisor, Taxation: Dr. Veerinderjeet Singh

Consultant Editor: Vincent Josef

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