Its commentary covers all relevant developments in legislation, case law (both Malaysian and International) and Inland Revenue Board (IRB) rulings and guidelines to give users a better understanding of the rationale behind the principles.

Content coverage
  • Calendar, Tax Rates and Checklists
  • Introduction to Malaysian Taxation
  • Income: Overview and Concept
  • Tax Residence
  • Taxing of Income in Malaysia
  • Employment Income
  • Employment Income: Allowances and Benefits in Kind
  • Employment Income: Lump sum Payments to Employees
  • Business Income
  • Receipts of Compensation and Damages
  • Dividends, Interest and Discounts
  • Rents, Royalties and Premiums
  • Pensions, Annuities and Other Periodical Payments
  • Special Classes of Income
  • Miscellaneous Receipts
  • Accounting Periods and Time of Derivation
  • Exempt Income
  • Deduction of Outgoings and Expenses
  • Capital Outgoings v Revenue Expenses
  • Specifically Prohibited Deductions
  • Employees’ Expenses
  • Travelling Expenses
  • Self-Education and Subscriptions
  • Business Expenses
  • Tax Expenses
  • Losses
  • Interest
  • Rent and Repairs
  • Bad Debts
  • EPF and Other Contributory Payments
  • Mining Expenditure
  • Replanting Expenditure
  • Research Expenditure
  • Stock-in-Trade
  • Corporate Reorganisation
  • Asset-Backed Securities
  • Introduction to Capital Allowances
  • Capital Allowance for Machinery and Plant
  • Industrial Building Allowances
  • Agriculture Allowances
  • Forest Allowances
  • Expenditure on Prospecting Operations
  • Approved Agricultural Projects
  • Renovation or Refurbishment Allowances
  • Taxation of Individuals
  • Personal Reliefs and Rebates
  • Partnerships
  • Hindu Joint Family
  • Taxing of Estates
  • Trusts
  • Settlements
  • Companies – General
  • Clubs, Associations and Co-operatives
  • Sea and Air Transport Operations
  • Insurance Businesses
  • Banks
  • Leasing
  • Housing Developers and Contractors
  • Time-Sharing Operations
  • Investment Incentives
  • Tax Avoidance
  • Returns
  • Assessments
  • Appeals
  • Administration
  • Access to Information
  • Investigations
  • Tax Audit
  • Collection and Recovery
  • Offences and Penalties
  • Real Property Gains Tax
  • Double Tax Agreements
This 12-month subscription can be accessed through CCH IntelliConnect®, Wolters Kluwer’s online subscription content with powerful search functions to speed up research.
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