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Malaysia Master Tax Guide 2015, 32nd Edition

Malaysia Master Tax Guide 2015, 32nd Edition

Author: Vincent Josef; Dr Veerinderjeet Singh
Publisher: CCH Malaysia
ISBN: 9789671244890
Published In: February 2015
Format: Paperback , 1060 pages
Jurisdiction: Malaysia ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents

Details

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

1. Individuals
2. Companies
3. Mutual Concerns
4. Partnerships and Limited Liability Partnerships (LLPs)
5. Estates, Trusts, Beneficiaries, Settlements
6. Basis of Assessment and Tax Accounting
7. What is Included in Assessable Income?
8. Exemptions and Exclusions from Assessable Income
9. Business Deductions
10. Non-Business Deductions
11. Capital Allowances
12. Non-Residents and Special Cases
13. Investment Incentives
14. The Administrative Provisions
15. Tax Treaties — Double Taxation Relief
16. Tax Avoidance and Tax Evasion
17. Real Property Gains Tax
18. Stamp Duty
19. Goods and Services Tax