CCS

Income Tax (Exemption) (No. 13) 2013 (Amendment) Order 2021

1. On 9 December 2021, the Minister, in the exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Exemption) (No. 13) 2013 (Amendment) Order 2021 [P.U. (A) 448]. 2. This Order has effect from the year of assessment 2021. 3. Join our Telegram: http://bit.ly/YourAuditor […]

TP FAQs: Positioning of a R&D Company | 研发企业如何进行功能定位

The R&D environment in Malaysia is evolving steadily, partly because of the increased need for R&D as domestic production capacity increases and partly due to the Malaysian government’s incentives for local R&D and innovation activities. In the post-BEPS (Base Erosion and Profit Shifting) era, the question of how multinational companies should organise their Research and […]