LHDN: Media Statement – Special Program For Revenue Saved Abroad
Special Program For Revenue Saved Abroad 9
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). 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 […]
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 […]
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 […]
United Nations : Releases New 2021 Practical Manual on Transfer Pricing
1. this third edition of the Manual: 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼 1. 此手册的第三版: 👉 改进了可用性和实际相关性， 👉 在现有文本内，更新和改进了包括国家实践（D 部分），并增加了新内容，特别是关于金融交易、利润分配、集中采购功能 [centralized procurement functions] 和可比性问题。 👉 也针对手册中的信息和使用的示例，改进研发能力 10
