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
