EY Tax Alert No. 14/2020

EY has released their latest tax alert issue. This issue covers new legal developments in Malaysia including:

  • The Guidelines on the imposition of penalties for failure to furnish tax returns
  • Management and control requirements for pure equity holding Labuan entities
  • Frequently Asked Questions on International Tax Issues due to the COVID-19 Travel Restrictions
  • Public Rulings and Technical Guidelines on the tax treatment of research and development (R&D) expenditure

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