1: What Is International Tax?
What Is International Tax? – PDF 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 2022年预算案提出: 👉 从2022年1月1日起， 👉 在马来西亚收到的源自外国的收入 👉 将在马来西亚缴纳所得税。 2 . 为了方便起见，我们在分享中使用了 “国际税收”一词，”国际税法”是特定国家应对国际间的所得税法。 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼 #税法之道博大精深，#建议大家深度学习 🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼 #InternationalTax #国际税收系列 1. Issue No. 103/2021: Finance Bill 2021 Highlights – No more Exemption on Foreign Sourced Income remitted to Malaysia [2021年财政法案亮点 – 源自外国汇入马来西亚的收入，不再获得豁免] https://lnkd.in/eCS24pA3 2. What Is International Tax? [什么是国际税收] https://lnkd.in/eiuiC4f4 […]
2: International Organizations involved In International Tax – OECD
1. Despite the fact that sovereign nation-states are largely responsible for creating the rules of the international tax system through domestic law and tax treaties, other international organisations play a significant role in international tax. 2. The OECD, the International Monetary Fund (IMF), the United Nations (UN), and the World Bank Group (WGB) are the […]
3: International Organizations involved In International Tax – Group of Twenty
1. The Group of Twenty (G20) and the OECD initiated a cooperative endeavour in 2012 to combat Base Erosion and Profit Shifting (“BEPS”). 2. The OECD’s Action Plan on BEPS was released in 2013, outlining a robust agenda with fifteen specific action items; the final reports were released in October 2015. (available at www.oecd.org). 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 […]
4: International Organizations involved In International Tax – G20
1. The OECD, the International Monetary Fund (IMF), the United Nations (UN), and the World Bank Group (WGB) are the four primary international organisations involved in international taxation. 2. The G20/OECD Inclusive Framework, the International Monetary Fund [IMF], and the World Bank Group [WBG] will all be discussed today. 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 经合组织 [OECD]、国际货币基金组织 [IMF]、联合国 [UN] […]
5: International Organizations involved In International Tax – United Nations
1. Finally, since the 1970s, the UN has been involved in international tax issues by developing a model tax convention for tax treaties between developed and developing countries. 2. The UN Model Convention is the responsibility of the United Nations Committee of Experts on International Cooperation in Tax Matters (the UN Committee of Experts), which […]
6: Jurisdiction to Tax – Introduction
Jurisdiction to Tax – Introduction – PDF 1. Under a country’s tax law, income may be taxed if there is a nexus between that country and the activity that generated the income. According to international practice, the assertion of jurisdiction based on this nexus is called “Source Jurisdiction [Territorial Concept].“ 2. All countries that impose […]
No More Exemption on Foreign Sourced Income Remitted to Malaysia
1. No more Exemption on Foreign Sourced Income remitted to Malaysia! 2. This is undoubtedly a contentious subject, as many taxpayers were taken aback by the move in Budget 2022 to tax foreign-sourced income received by Malaysian individuals and corporate residents. 3. Any taxes paid outside of Malaysia on the foreign income remitted can be […]
