Form C YA 2022: Are you a Permanent Establishment (PE) as defined under the TP Rules?
Derivation of income under s 12 of the Income Tax Act 1967 The circumstances under which business income would be considered to be derived from Malaysia and so taxed in Malaysia are outlined in Section 12 of the Income Tax Act 1967 (ITA). To complement Section 12, the Income Tax Act was updated with new […]
