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Malaysian Tax Reporter

Malaysian Tax Reporter

Author: CCH Tax Editors
Publisher: CCH Malaysia
ISBN: WMTRO
Published In: Subscription-type (Contents updated periodically)
Format: Online
Jurisdiction: Malaysia ? Disclaimer:
Countri(es) stated herein are used as reference only

Out of stock

Description

Details
Malaysia Tax Reporter Online is an authoritative resource which offers in-depth analysis of the principles of Malaysian tax laws.

Its commentary covers all relevant developments in legislation, case law (both Malaysian and International) and Inland Revenue Board (IRB) rulings and guidelines to give users a better understanding of the rationale behind the principles.

Key features & benefits

Easy-to-understand summaries
Expert analysis on landmark cases provides users a condensed understanding of the judgments for easy reading

Practical information
Tax rates tables, due dates and checklists of common taxable, non-taxable, deductible and non-deductible items

International references
Case references and cross references to UK, Australia and more

Reference to legislation and tax cases
Source legislation and tax cases are noted throughout the text to assist further research

Tax alerts
The Malaysia Tax Tracker keeps tax practitioners updated on the latest tax developments

Content coverage
- Calendar, Tax Rates and Checklists
- Introduction to Malaysian Taxation
- Income: Overview and Concept
- Tax Residence
- Taxing of Income in Malaysia
- Employment Income
- Employment Income: Allowances and Benefits in Kind
- Employment Income: Lump sum Payments to Employees
- Business Income
- Receipts of Compensation and Damages
- Dividends, Interest and Discounts
- Rents, Royalties and Premiums
- Pensions, Annuities and Other Periodical Payments
- Special Classes of Income
- Miscellaneous Receipts
- Accounting Periods and Time of Derivation
- Exempt Income
- Deduction of Outgoings and Expenses
- Capital Outgoings v Revenue Expenses
- Specifically Prohibited Deductions
- Employees’ Expenses
- Travelling Expenses
- Self-Education and Subscriptions
- Business Expenses
- Tax Expenses
- Losses
- Interest
- Rent and Repairs
- Bad Debts
- EPF and Other Contributory Payments
- Mining Expenditure
- Replanting Expenditure
- Research Expenditure
- Stock-in-Trade
- Corporate Reorganisation
- Asset-Backed Securities
- Introduction to Capital Allowances
- Capital Allowance for Machinery and Plant
- Industrial Building Allowances
- Agriculture Allowances
- Forest Allowances
- Expenditure on Prospecting Operations
- Approved Agricultural Projects
- Renovation or Refurbishment Allowances
- Taxation of Individuals
- Personal Reliefs and Rebates
- Partnerships
- Hindu Joint Family
- Taxing of Estates
- Trusts
- Settlements
- Companies – General
- Clubs, Associations and Co-operatives
- Sea and Air Transport Operations
- Insurance Businesses
- Banks
- Leasing
- Housing Developers and Contractors
- Time-Sharing Operations
- Investment Incentives
- Tax Avoidance
- Returns
- Assessments
- Appeals
- Administration
- Access to Information
- Investigations
- Tax Audit
- Collection and Recovery
- Offences and Penalties
- Real Property Gains Tax
- Double Tax Agreements
Remarks: Price includes 1-year access to online contents