EY Tax Alert No. 22/2021

EY has released its latest tax alert, issue No. 22/2021. This issue covers:

Malaysian developments

Further deduction for Coronavirus Disease 2019 (COVID-19) screening costs borne by employers
Further extension of time for submission of tax returns under the Labuan Business Activity Tax Act 1990 (LBATA) for YA 2021

Overseas developments

Thailand publishes mandatory requirements for Thai transfer pricing documentation
Italy issues draft legislation for new patent box regime