Exciting NEW Book
Transfer Pricing - questions and answers
by Dr Choong Kwai Fatt
Note: Distribution of this book is by the publisher directly. We do not earn any affiliate income and have no interest in the company.
Exciting NEW Book
Advanced Malaysian Taxation
by Dr Choong Kwai Fatt
Note: Distribution of this book is by the publisher directly. We do not earn any affiliate income and have no interest in the company.
Complete + detailed understanding of Foreign Sourced Income.
DR CHOONG KWAI FATT
Awesome Speaker, Award Winning Author, Advocate & Solicitor
Seriously! Everything I need to know about Foreign Sourced Income is in this book!
The 26 chapters over 312 pages in this reference text meticulously presents the conceptual framework and its applications, together with the various scenarios.
The topics dealt with includes:
- Urgent attention
- Conceptual Framework
- Non resident
- Capital or income
- Capital receipts
- Foreign loan
- Meaning of ‘received’ in Malaysia
- Scope of charge
- Foreign source income
- Business income – Malaysian derived employment income – Malaysian derived
- Employment income – Malaysian derived
- Interest income
- Dividend income
- Rental income
- Patents, copyright, know-how and trade formula
- Individual – residence test
- LLP and company – residence test
- Labuan entity
- Crew or pilot
- Investment overseas – remittance of fund
- Repayment of loan
- Singapore employment, Malaysian resident
- Transitional period
- Timeline
- Tax rate
- Contentious tax issues
- Many many more..
The tax implication and its application are illustrated in over 64 case studies of all dimensions. It is a must-have reference for accountants, directors, tax practitioners, auditors, lawyers, business entrepreneurs, and advisers.
The law is stated as at 11.12.2021.
(Publisher will commence delivery on 23.12.2021 )
Got a question about a book orders. Please contact the friendly publisher at choong.training@gmail.com or WhatsApp 012-2946 470.
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