Malaysia Withholding Tax and Treaties Online
The proper management of withholding taxes on payments continues to be one of the key tax concerns of businesses as it involves not only the application of domestic tax laws, but also in appropriate cases,
Malaysia Withholding Tax and Treaties Online is a comprehensive online subscription service designed to assist businesses manage this concern. It is the only-one-of-its-kind in the market to cover an extensive types of payments and a wide library of tax cases consolidated from around the world. The online service proactively guides the user in making the right decisions.
Key Features & Benefits
- Analytical commentary with emphasis on income streams which give rise to withholding tax exposure. This will equip the user a better understanding of the issues relating to its payments and is particularly helpful in understanding complex transactions
- Discussion on the impact of double taxation agreements including the concept of a permanent establishment replete with a rates table with explanatory notes to guide the user in choosing the optimal tax treaty jurisdiction.
- Illustrative examples to reinforce the user’s understanding.
- Easy to-apply decision charts and tax planning structures that may be used to mitigate the withholding tax risk.
- Relevant legislation, cases and guidelines and public rulings issued by the Inland Revenue Board with seamless two-way hyperlinks between these and the commentary, for a faster and more expedient manner of obtaining a snapshot of an issue.
- Concept of withholding tax
- Types of payments that attract withholding tax
- Implications of double tax agreements
- Withholding tax – Case Law (and further reflection)
- New Developments
- Section Finding List
- Case Table
- Public Ruling, Ruling, Guidelines