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Advanced Malaysian Taxation : principles and practice / Choong Kwai Fatt

By: Choong, Kwai Fatt, 1965-.
Publisher: Kuala Lumpur : Infoworld, 2008Edition: 10th ed.Description: xxx, 630 p. : ill. ; 26 cm.ISBN: 9789839526462 (pbk.).Subject(s): Taxation -- Malaysia | Tax planning -- Malaysia | Tax administration and procedure -- MalaysiaDDC classification: 336.2009595
Contents:
1. Scope of charge -- 2. Business receipts - the advanced aspects -- 3. trading stock -- 4. Rental income as business income -- 5. Interest income as business income -- 6. Investment holding company -- 7. Interest expense -- 8. Estates under administration -- 9. Settlements -- 10. Trusts -- 11. Unit trusts and property trusts -- 12. Real estate investment trust/property trust fund -- 13. Closed end fund company -- 14. Foreign fund management company -- 15. Venture capital companies -- 16. Leasing companies -- 17. Shipping and airline operations -- 18. Shipping related incentives -- 19. Property developers -- 20. Charitable institutions -- 21. Trade associations and clubs -- 22. Co-operative societies -- 23. Insurance companies -- 24. Banks and financial institutions -- 25. Investment incentives - A. Pioneer status - B. Investment tax allowance - C. Choice of incentives: pioneer status or investment tax allowance - D. Reinvestment allowance - E. Industrial adjustment allowance (IAA) - F. Double deduction and income tax incentives -- 26. Approved service sector -- 27. Multimedia super corridor (MSC) -- 28. Investment incentive for tourism industry -- 29. Personal finance -- 30. Field audit and understatement of tax -- 31. Back duty investigations -- 32. Non-resident relief -- 33. Controlled sales -- 34. Double taxation agreements -- 35. Tax planning for companies -- 36. Reorganisation, reconstruction and amalgamation of companies -- 37. Anti avoidance -- 38. Transfer pricing -- 39. Islamic instruments and transactions -- 40. Islamic insurance and banking company -- 41. Labuan - international offshore financial centre -- 42. Tax incentive on management of public cemeterial ground -- 43. Group relief for companies -- 44. International procurement centre -- 45. Regional distribution centre -- 46. Operational headquarters in Malaysia -- 47. Tax incentive on commercialisation of research and development findings -- 48. Petroleum income tax in Malaysia -- 49. Stamp duty --
Item type Current location Shelf location Call number Copy number Status Notes Date due Barcode
Main Collection Taylor's Library-TU

Floor 3, Shelf 6 , Side 1, TierNo 1, BayNo 7

 336.2009595 CHO (Browse shelf) 1 Available TBSxx,34005,03,AD 5000158578
Main Collection Taylor's Library-TU

Floor 3, Shelf 6 , Side 1, TierNo 1, BayNo 7

 336.2009595 CHO (Browse shelf) 1 Available UNISA, 240705, MAL 5000013268

Includes index.

"The law is stated as at 1 April 2008" --cover

1. Scope of charge -- 2. Business receipts - the advanced aspects -- 3. trading stock -- 4. Rental income as business income -- 5. Interest income as business income -- 6. Investment holding company -- 7. Interest expense -- 8. Estates under administration -- 9. Settlements -- 10. Trusts -- 11. Unit trusts and property trusts -- 12. Real estate investment trust/property trust fund -- 13. Closed end fund company -- 14. Foreign fund management company -- 15. Venture capital companies -- 16. Leasing companies -- 17. Shipping and airline operations -- 18. Shipping related incentives -- 19. Property developers -- 20. Charitable institutions -- 21. Trade associations and clubs -- 22. Co-operative societies -- 23. Insurance companies -- 24. Banks and financial institutions -- 25. Investment incentives - A. Pioneer status - B. Investment tax allowance - C. Choice of incentives: pioneer status or investment tax allowance - D. Reinvestment allowance - E. Industrial adjustment allowance (IAA) - F. Double deduction and income tax incentives -- 26. Approved service sector -- 27. Multimedia super corridor (MSC) -- 28. Investment incentive for tourism industry -- 29. Personal finance -- 30. Field audit and understatement of tax -- 31. Back duty investigations -- 32. Non-resident relief -- 33. Controlled sales -- 34. Double taxation agreements -- 35. Tax planning for companies -- 36. Reorganisation, reconstruction and amalgamation of companies -- 37. Anti avoidance -- 38. Transfer pricing -- 39. Islamic instruments and transactions -- 40. Islamic insurance and banking company -- 41. Labuan - international offshore financial centre -- 42. Tax incentive on management of public cemeterial ground -- 43. Group relief for companies -- 44. International procurement centre -- 45. Regional distribution centre -- 46. Operational headquarters in Malaysia -- 47. Tax incentive on commercialisation of research and development findings -- 48. Petroleum income tax in Malaysia -- 49. Stamp duty --