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

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