Weight: 700 g
Advanced Malaysian Taxation – Principles and Practice (22nd Edition, 2021) is the leading text covering the wide spectrum and diversity of advanced aspect of tax law ranging from income tax and real property gains tax to tax incentives, stamp duty, Labuan and service tax.
This latest edition incorporates the tax incentives and stimulus packages announced by the Government via its Budget Proposal 2021 to revive the economy and stem the negative effects brought about by the COVID pandemic.
The theoretical framework, concept and methodology of Advanced Taxation are systematically and clearly explained using flowcharts, tables, and practical examples to illustrate the contentious issues and application of the law. This reference is enriched by a total of 335 practical examples, 31 flow charts and 50 tables.
This is a must have and indispensable reference for tax advisors and consultants, tax agents, auditors, group accountants, financial controllers, finance managers, business strategists, legal practitioners, directors of companies, university academics, tax researchers, university students and students sitting for professional examinations.
The law is stated as at 25 March 2021.
Topics covered include:
- Business receipts and deductions
- Stock in trade
- Foreign source income
- Interest income as business income
- Investment holding company (IHC)
- Trust, settlement and executor
- Limited liability partnership (LLP)
- Double taxation agreement
- Special organisation – club, society, co-operative
- Real property company (RPC)
- Advanced aspect on RPGT – lease, option, exchange
- Transfer pricing and advance ruling
- Tax audit and investigation
- Tax incentives
- Tax planning and restructuring
- Stamp duty
- Specialised industries
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