International Tax and Business Guide

http://www.deloitte.com/assets/Dcom-Malaysia/Local%20Assets/Documents/Tax/Malaysia%20Country%20Tax%20Guide%202012.pdf



A publication of Deloitte Touche Tohmatsu Limited
International Tax and Business Guide
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This Guide was updated in May 2012


Contents
1.0 The investment climate
1.1 Economic structure
1.2 Banking and financing
1.3 Foreign trade
2.0 Business regulations
2.1 Registration and licensing
2.2 Price controls
2.3 Monopolies and restraint of trade
2.4 Intellectual property
2.5 Mergers and acquisitions
3.0 Foreign investment
3.1 Foreign investment incentives and restrictions
3.2 Exchange controls
4.0 Choice of business entity
4.1 Principal forms of doing business
4.2 Establishing a branch
4.3 Setting up a company
5.0 Business taxation
5.1 Overview
5.2 Taxable income and rates
5.3 Capital gains taxation
5.4 Withholding tax
5.5 Foreign income and tax treaties
5.6 Transactions between related parties
5.7 Turnover and other indirect taxes and duties
5.8 Other taxes
5.9 Tax compliance and administration
6.0 Personal taxation
6.1 Residency
6.2 Taxable income and rates
6.3 Special expatriate tax regime
6.4 Capital taxes
7.0 Labour environment
7.1 Employees’ rights and remuneration
7.2 Wages and benefits
7.3 Termination of employment
7.4 Labour-management relations
7.5 Employment of foreigners
8.0 Office locations