EY Tax Alert No. 2/2021

EY has released its latest tax alert issue. This issue covers:

Malaysian developments

  • Guidelines on automation capital allowance for the services sector
  • Extension of tax incentive for issuance of sukuk under the principles of Wakalah
  • Extension of income tax exemption for directors of a Labuan entity

Overseas developments

  • Poland introduces new obligation to publish reports on tax strategy
  • Spanish Parliament approves final legislation to implement Mandatory Disclosure Rules (MDR)

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