CCS

Trading or Investing? Court Draws the Line for Investors for Tax Purposes

Dr Zanariah Ramli v Ketua Pengarah Hasil Dalam Negeri Court of Appeal 2013 Introduction This case involved an appeal by the Inland Revenue Board (IRB) against the Special Commissioners of Income Tax (SCIT) decision, which held that profits made by Dr Zanariah Ramli from buying and selling bonds were capital gains not subject to income […]

10 Reasons to Learn Finance

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