Section 109DA Income Tax Act 1967 (ITA) and Retail Money Market Funds: Gross or Net — What Is the Correct Withholding Tax Base?

The tax treatment of Retail Money Market Funds (RMMFs) in Malaysia has undergone significant changes over the past decade, largely driven by the tax exemption...

Malaysia’s New Incentive Framework:
A Shift Towards Outcome-Based Tax Incentives

Malaysia is shifting from “more investments” to “better investments” with its new outcome -based New Incentive Framework (NIF) designed to drive long-term, high-value growth.