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

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