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Malaysia

Asia-Pacific

Malaysia clarifies rules on tax treatment of R&D expenditures

January 14, 2022

The Inland Revenue Board of Malaysia on December 29 published an updated public ruling explaining the rules relating to qualifying research and development (R&D) expenditures for tax incentive deductions; businesses resident in Malaysia that undertake R&D activity may be able to . . .

Africa

OECD updates and expands transfer pricing country profiles

December 13, 2021

The OECD today released updated transfer pricing country profiles for 21 countries, including three countries for which it has not previously published profiles: Albania, Kenya, and . . .

Asia-Pacific

Australian Taxation Office’s transfer pricing audit of ResMed: an illustrative model

November 12, 2021

New York City Economist Dr. J. Harold McClure discusses medical equipment company ResMed’s settlement with the Australian Tax Office (ATO) for USD 381.7 million in additional taxes in connection with an ATO audit over certain transfer pricing issues between . . .

Asia-Pacific

Spanish Supreme Court denies access to MAP in domestic GAAR tax case

November 2, 2021

Aitor Navarro, Carlos III University, discusses the September 22 Spanish Supreme Court decision regarding SGL Carbon Holding (ECLI:ES:TS:2021:3572), addressing the denial of a mutual agreement procedure (MAP) initiation request on the grounds of tax abuse in a case involving . . .

Africa

EU removes three jurisdictions from tax ‘black list’

October 5, 2021

The European Council on October 5 approved the removal of Anguilla, Dominica, and Seychelles from the EU’s list of non-cooperative jurisdictions for tax purposes, the so-called “black list,” and moving . . .

Americas

Asia to see disparate impacts from global digital tax reforms, IMF reports

September 15, 2021

Global tax reform efforts to address digitalization of the economy would likely have modest revenue effects in Asia, on the whole, according to a September 14 report from the International Monetary Fund; however, the effects would be uneven . . .

Africa

Irish tax treaty commentators disagree on approach to new negotiations

June 23, 2021

Comments from business groups and non-governmental organizations, published June 21, in response to Ireland’s public consultation on its tax treaty policy identified several jurisdictions where . . .

Asia-Pacific

MLI’s changes to Singapore-Malaysia tax treaty took effect June 1, government notes: Inland Revenue of Singapore→

June 2, 2021
Asia-Pacific

Malaysia tax authority announces changes to country-by-country reporting

May 26, 2021

The Malaysian government announced on May 25 on its website that taxpayers can now file their country-by-country reporting information using . . .

Asia-Pacific

Malaysia publishes tax guide for foreign digital services providers: Royal Malaysian Customs Department→

February 24, 2021
Croatia

Croatia, Malaysia finalize multilateral tax treaty

February 19, 2021

Croatia and Malaysia have deposited their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), the . . .

Africa

OECD publishes details on 40 countries’ uptake of transfer pricing rules for hard-to-value intangibles

December 16, 2020

The OECD today published 40 responses to a questionnaire that asked officials whether their country has adopted transfer pricing rules for . . .

Asia-Pacific

Malaysia provides English-language translation of guidance outlining procedure for appealing tax assessments: Inland Revenue Board of Malaysia→

November 12, 2020
Asia-Pacific

Malaysia updates tax guide for foreign digital services providers: Royal Malaysian Customs Department→

August 21, 2020
Asia-Pacific

Malaysia publishes guide on digital services tax for foreign service providers: Royal Malaysian Customs Department Internal Tax Division→

August 7, 2020
Asia-Pacific

UK guidance updated to state that France, Italy, Malaysia, Turkey taxes are similar to UK’s digital services tax for purposes of cross-border relief: HM Revenue and Customs→

August 5, 2020
Asia-Pacific

Malaysia publishes FAQs on treatment of APAs during COVID-19 pandemic: Inland Revenue Board of Maalysia→

June 23, 2020
Asia-Pacific

Malaysia explains tax incentives for life sciences companies: Inland Revenue Board of Malaysia→

June 5, 2020
Asia-Pacific

New Malaysian guidelines clarify tax rules for determining “place of business”: LHDN Malaysia→

June 2, 2020
Asia-Pacific

Malaysia announces measures to prevent double taxation from digital services tax: Chester Tay / The Edge Markets→

January 6, 2020
Asia-Pacific

Malaysia’s 6% digital services tax to take effect Jan.1: Clarissa Chung / The Star Online→

December 30, 2019
Asia-Pacific

Facebook to collect 6% digital tax in Malaysia beginning January 1: Alexander Wong / SoyaCincau.com→

December 11, 2019
Asia-Pacific

New Malaysia tax guide addresses application of sales tax and services tax on digtial services: Royal Malaysian Customs Department→

September 4, 2019
Africa

Switzerland to exchange financial account information with 33 more countries for tax purposes

August 15, 2019

Davide Anghileri of the University of Lausanne discusses an August 14 decision of Switzerland’s Federal Council confirming that Switzerland will exchange financial account information with 33 more reviewed partner countries . . .

Asia-Pacific

Malaysian prime minister advocates e-commerce tax on online business: Danisha Hakeem / The Online Citizen→

June 24, 2019

   

Africa

Twenty nations’ tax laws may aid multinational profit shifting, OECD report says

October 17, 2017

Twenty countries have tax laws that may be considered harmful preferential regimes, facilitating tax avoidance by multinationals and reducing the tax base of other countries, an OECD report released Monday revealed. The review, conducted by the OECD Forum on Harmful Tax Practices (FHTP), assessed countries’ tax laws against . . . .

Africa

Turkey’s IP tax regime is harmful; new Singapore, Luxembourg, Lithuania, Slovakia laws meet standards, OECD report concludes

May 20, 2018

Turkey’s technology development zone tax regime is harmful to the tax base of other countries while new Singapore, Luxembourg, Lithuania, and Slovakia tax laws favoring intellectual property (IP) are not, a May 17 report prepared by the OECD Forum on Harmful . . .

Asia-Pacific

Malaysian guidance addresses taxation of online advertising provided by non-residents: EY→

April 10, 2018
Asia-Pacific

Malaysia to propose extension of GST to inbound business-to-consumer digital services: Aina Nasa / South China Morning Post→

September 22, 2017
Asia-Pacific

Malaysian parliament passes 6 percent digital services tax effective Jan 2020: Malaymail→

April 9, 2019
Asia-Pacific

Official tasked with leading Malaysian tax reform effort assessing tax avoidance, digital economy, incentives: Alifah Zainuddin / Malaysian Reserve→

September 18, 2018
Asia-Pacific

Malaysian budget proposes BEPS Action 4 interest deduction limits for related-party debt: Wong & Partners→

November 5, 2017
Malaysia

Malaysia joins BEPS inclusive framework to combat multinational tax avoidance

March 6, 2017

The OECD today announced that Malaysia has joined the “Inclusive Framework on BEPS,” which is a group of countries that have pledged to implement tax measures to combat multinational tax avoidance designed by OECD and G20 countries in its . . . .

Asia-Pacific

Malaysian government considering taxing digital economy: Ng Min Shen / Malaysian Reserve→

September 14, 2018
Africa

Barbados, Côte d’Ivoire, Jamaica, Malaysia, Panama, Tunisia sign multilateral treaty on tax avoidance

January 24, 2018

Officials from Barbados, Côte d’Ivoire, Jamaica, Malaysia, Panama, and Tunisia today signed a multilateral instrument designed to allow the countries to quickly strengthen their tax treaties with other countries, adding provisions to curtail tax avoidance and improve . . .

Asia-Pacific

Malaysia releases new transfer pricing guidance: KPMG→

July 12, 2017
Africa

Assessment of “harmful” tax regimes released, inquiry moves to low-tax jurisdictions

January 31, 2019

The OECD has published a progress report detailing whether countries are meeting their commitments to . . .

Australia

31 nations sign agreement on exchange of country-by-country transfer pricing reports

January 27, 2016

In an effort to provide their tax administrations with more tools to combat corporate tax avoidance through transfer pricing, officials from 31 countries today signed an agreement setting . . .

No Picture
Americas

Switzerland weighs expansion of automatic exchange of tax information to 20 more countries

February 2, 2017

Davide Anghileri of the University of Lausanne discusses Switzerland’s decision to launch a consultation on automatic exchange of information with 20 more countries . . .

Posts navigation

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What’s Next

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May 24IFA Webinar Series Pillar Two: An UpdateVirtual Event
Sept. 4 – 8IFA CongressBerlin
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RECENT COMMENTS
  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
  • Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023
  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

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Latest

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022
  • Finnish Tax Administration to Publish Guidance on Reverse Hybrid Legislation
    June 28, 2022
  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • UK delays Pillar 2 of global tax rules to December
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022
  • Mutual Agreement Procedures (MAP) and Tax Treaties benefit grant General Rules under public consultation in Dominican Republic
    June 21, 2022

Recent Comments

  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
  • Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023
  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

R&D Tax Credit News

  • Muddled goals, broad scope lead to unexpected costs of OECD tax agreement
    April 20, 2022
  • US House of Representatives Ways and Means Committee Republicans reintroduce R&D-related legislation: Committee on Ways and Means→
    April 20, 2022
  • Irish Department of Finance seeks public comments by May 30 on research & development (R&D) tax credit and the `Knowledge Development Box,’ an OECD-compliant intellectual property regime, which provides relief from corporation tax on income arising from qualifying assets, such as computer programs and inventions protected by a qualifying patent: Irish Ministry of Finance→
    April 18, 2022
  • What does the Marijuana Opportunity Reinvestment and Expungement Act mean for the R&D tax credit?
    April 7, 2022
  • South Africa’s R&D Catch-22: Lydia Clowney / CrossBorder Solutions→
    April 6, 2022

Accounting & Reporting News

  • Calls are increasing for company disclosures on tax to help build public trust and fit in with environmental, social and governance (ESG) agenda: Aidan Lucey / The Irish Times→
    April 20, 2022
  • Will Amazon’s investors make the rules on tax transparency more clear?: CrossBorder Solutions→
    April 13, 2022
  • US Senate Finance Committee Chair Ron Wyden requests pharmaceutical company Merck explain its tax accounting practices, as it reports just 14% of pretax income in the US despite US market being home to 46% of global sales: Ron Weyden / US Senate Committee on Finance→
    April 5, 2022
  • UK Supreme Court holds on the tax deductibility of employee share options required under IFRS 2
    March 29, 2022
  • Annual vs. quarterly provision: Howard Telson / CrossBorder Solutions→
    March 23, 2022

Transfer Pricing News

  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022

US tax focus

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022

Trending Now

  • OECD officials note disagreement over digital tax update, reveal plans for tax and transfer pricing guidance by Julie Martin | posted on May 4, 2020
  • US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure by Elisa Kaminsky | posted on May 13, 2020
  • Arm’s length principle mutations: control of risk in the OECD guidelines and variations in practice by Andrew Hickman | posted on January 13, 2021
  • Nike’s transfer pricing state aid dispute: the underlying issues by Dr. Harold McClure | posted on July 19, 2021
  • AgraCity’s Canada transfer pricing dispute: co-distribution and the markup for logistics by Dr. Harold McClure | posted on September 2, 2020
  • Return on assets (ROA) is an unreliable profit indicator by Ednaldo Silva | posted on October 2, 2019
  • UN releases updated model tax treaty adding new technical services fees article by Julie Martin | posted on May 22, 2018
  • Australian transfer pricing guidance on marketing, sales and distribution hubs released by Davide Anghileri | posted on January 17, 2017

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