EY Tax Alert No. 12/2021

EY Tax Alert No. 12/2021

EY has released its latest tax alert issue No. 12/2021. This issue covers:

Malaysian developments

  • Income tax exemption on medical tourism
  • Inland Revenue Board (IRB)’s concessions during the Movement Control Order (MCO) 3.0 period
  • Frequently Asked Questions on the Deferment of Payment of Estimated Tax Payable (CP204) and Instalment Scheme (CP500) from 1 April 2021 to 31 December 2021
  • Multilateral Instrument impact to tax treaty between Malaysia and Singapore

Overseas developments

  • Taiwan proposes amendments to domestic regulations governing application of tax treaties
  • Portugal clarifies VAT rules related to non-resident taxable persons

 

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