Thornton's Malaysian Tax Commentaries (4th Edition)

Thornton's Malaysian Tax Commentaries is intended as a helpful work of reference on the law of direct taxation in Malaysia. Considering that any tax practitioner or serious student needs to be well acquainted with the basic law, invaluable guidance is provided for users of this work by showing the way to what interests them where understanding and interpretation can be found. Through the comprehensive indexes, references and cross-references to definitions and amendments, as well as helpful notes on salient points, it is hoped that users looking for something in particular, as well as those doing general studies and research, will be enlightened. Important principles laid down in judicial pronouncements by the courts and the special commissioners of income tax have been highlighted and explained to facilitate a clear understanding of important statutory provisions.