Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

1. On 24 November 2016 the Organisation for Economic Co-operation and Development [OECD] published its 15th action plan for the implementation of Base Erosion and Profit Shifting [BEPS] – Multilateral Instrument ]. 2. 18 February 2021, Malaysia deposited its instrument of ratification of the Multilateral Convention on the Implementation of Measures relating to Tax Treaties […]

Self-Employment Social Security (Amendment of First Schedule) Order 2021

The service of carriage and delivery of goods or food by any person by means of any motor vehicle or any other conveyance owned by him, or managed, maintained or operated by that person, in any form of arrangement with the owner or lessor of the motor vehicle or other conveyance, or without using any […]

Stamp Duty (Exemption) (No. 10) Order 2021: Loan or Financing Facility for SMEs

Stamp duty is waived on a loan instrument or a financing agreement pertaining to a loan or financing facility made between a small and medium enterprise and a financial institution. 1. 根据这项指令 [Stamp Duty (Exemption) (No. 10) Order 2021]: 👉 在马来西亚国家银行中小企业基金下批准的贷款或融资机制 👉 中小企业与金融机构之间针对(2)的贷款或融资机制 👉 可免征印花税 2. 贷款配套 [loan or financing facility]: ✅ 所有经济部门配套 [All Economic […]