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Thornton's Malaysian Tax Commentaries, 7th Edition

Thornton's Malaysian Tax Commentaries, 7th Edition

  • 作者:
  • 出版商: CCH Malaysia
  • ISBN: 9789670853284
  • 出版时间 March 2017
  • 规格: Paperback , 776 pages
  • 适应领域: Malaysia ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥617.50

¥598.98 Save ¥18.53 (3%)

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  • 描述 
  • 详细

    The 7th Edition of Thornton’s Malaysian Tax Commentaries is an in-depth and up-to-date commentary on the Income Tax Act 1967, Promotion of Investments Act 1986 and Real Property Gains Tax Act 1976. It provides a valuable source of reference with the full text of the law presented side by side with detailed comments on the most important sections which is being expanded progressively to cover more sections and paragraphs.

    This edition has been completely updated not only from the 2016 and 2017 Budgets but also from new public rulings, PU Orders and recent case reports as well as relevant overlapping GST law and practice. Use of a contrasting blue type as well as a comprehensive index makes for easy cross reference to other sections and laws. In addition, important parts of the Acts (eg Sections 3 and 42) have been highlighted by the use of special descriptive features explaining the importance of a particular section and how it is related to other provisions.

    Key Features & Benefits

    - Fully detailed list of current public rulings issued by the DGIR.

    - Full details and explanations of changes in the law including, for example:

    • special treatment for reinvestment allowance of assets which have ceased to be used (i.e. held for sale);
    • an extension for up to three years in elibility for reinvestment allowance of assets which have qualified before but their eligibility period has expired;
    • an extension of 3 years in the period for which eligible investors in REITs (basically resident and non-resident individuals and certain foreign corporate
    • investors) are taxed on income distributions at a final tax rate of 10%; and
    • an individual who fails to furnish a tax return for 2 or more years can, on conviction, be made liable to a substantial penalty, and or imprisonment.    

     

    Topics Covered

    • Income Tax Act 1967 (Act 53)
    • Real Property Gains Tax Act 1976 (Act 169)
    • Promotion of Investments Act 1986 (Act 327)
    • Finance Act 2016

    For readers’ convenience, a complimentary ONLINE LINK gives access to a download providing at one touch the full text of any selected PU Order or public ruling. Searching for and selecting such items is made convenient by the inclusion in the book itself of a detailed of listing of subsidiary legislation and public rulings. In the case of exemption orders (more than 100 items), this also gives a brief description of the contents of each order, a feature not found in any other publication.

    This edition takes into account all changes in the law which have been gazetted up to 15th January 2017.

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