TY  - BOOK
AU  - Choong,Kwai Fatt
TI  - Advanced Malaysian Taxation: principles and practice 
SN  - 9789839526462 (pbk.)
U1  - 336.2009595 
PY  - 2008///
CY  - Kuala Lumpur
PB  - Infoworld
KW  - Taxation
KW  - Malaysia
KW  - Tax planning
KW  - Tax administration and procedure
N1  - 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 --
ER  -