Malaysia Master Tax Guide 2015, 32nd Edition

The Malaysia Master Tax Guide 2015 is specifically designed as a reference guide to help tax professionals, accountants and taxpayers prepare their income tax returns for the 2014/2015 income year. It also provides key concepts relating to the GST administration which is to be implemented on 1 April 2015, information on tax incentives, double taxation as well as the tax implications of decisions and transactions that taxpayers may face in 2015.

All tax changes made since the publication of Malaysia Master Tax Guide 2014 including changes effected by the 2015 Budget, the recent exemption orders, rules, investment incentives, transfer pricing, IRB guidelines and all public rulings issued to date have been incorporated into this edition.

This Guide covers all tax issues and the new GST affecting a broad spectrum of businesses and individuals. It is an excellent source of reference on all aspects and
areas of Malaysian Income Tax.

The law in this edition stands at 31 January 2015.

Features:

• Working examples and case law to illustrate how the law is applied in practice
• At-a-glance practical guidance on every aspect of the Malaysian tax regime
• Key legislation and commentary
• Introduction of new chapter on GST tax administration with practical examples
• Updates on the withholding taxes based on the DTA
• Investment incentives addressed in detail with practical examples
• Updated case laws
• Highlights of the Budget 2015
• Public Rulings from 1 January 2014 to 31 January 2015