EY Tax Alert No. 4/2021
EY has released its latest tax alert issue (No. 4/2021).
- Malaysian developments
- Update on Malaysia’s double tax agreement with Cambodia
- Double deduction for COVID-19 screening costs borne by employers
- Substantial activity requirements for a Labuan International Commodity Trading Company (LITC)
- Frequently Asked Questions on International Tax issues due to the COVID-19 Travel Restrictions
- Tax incentives for the employment of senior citizens, ex-convicts, parolees, supervised persons and ex-drug dependents
- Real property gains tax exemption on the disposal of low-cost, medium-low and affordable residential homes
- Stamp duty exemptions on the purchase of first residential homes
- Guidelines on the application for green technology tax incentives
- Overseas developments
- India’s Finance Bill 2021 clarifies scope of e-commerce Equalization Levy
- Taiwan amends Transfer Pricing Regulations
