Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Malaysia – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Treaties
Full text of tax treaties between Malaysia and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Malaysia – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Tax Treaty Case Law
Collection of tax treaty legal cases with key facts, summaries, and court decisions.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Malaysia – Corporate Taxation
Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, anti-avoidance, and value added tax.
Malaysia – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
Exclusive
BEPS 2.0: the implementation of Pillar Two in Asia-Pacific
Exclusive
Malaysian High Court decision paves way for substantial stamp duty savings
Exclusive
Taxation of foreign source income in Malaysia
Exclusive
Stamp duty remission granted to Malaysian taxpayer
Exclusive
Malaysia's MoF has no power to restrict investment allowance claim
Exclusive
Malaysia High Court affirms taxpayer's industrial building allowance claim
Exclusive
The evolving world of Malaysia's digital services tax
Exclusive
MNEs struggle with Malaysia's SST subjectivity
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Global individual tax handbook 2023
Surveys the tax treatment of individuals in 101 different tax jurisdictions worldwide, with separate chapters on each.
Exclusive
Global corporate tax handbook 2023
Surveys the corporate taxation systems of 101 different tax jurisdictions worldwide, with individual chapters on each.
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