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This circulation provides you with updates on tax developments in Malaysia. In this edition, we highlight key direct tax developments in relation to transfer pricing, stamp duties, and changes to the Labuan tax regime, which took place during the period from January 2019 to the present time.

We also discuss the recent revamp of the Customs Act 1967, as well as developments relating to proposals to introduce service tax on imported digital services.

Other topics include:

  • Restriction on the Deductibility of Interest
  • Taxpayer Succeeds in Landmark Transfer Pricing Appeal
  • Malaysian Stamp Act: Changes to Relief Provisions, Instruments Which Secure Indebtedness and Rates Increase
  • The New Labuan ‒ Understanding the Changes
  • Revamp of the Malaysian Customs Act 1967 Affecting Businesses
  • Service Tax on Imported Digital Services
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