EY Tax Alert No. 5/2021

EY has released their latest tax alert. This issue (No. 5/2021) covers:

Malaysian developments

Updated tax collection framework
Malaysia deposits instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
Frequently Asked Questions on special deduction on rental discounts given to tenants
Stamp duty exemption for small and medium enterprises on any instrument executed for mergers or acquisitions
Guidelines on establishing a Labuan company management business
Remission of tax and stamp duty

Overseas developments