Choong, Kwai Fatt, 1965-

Advanced Malaysian taxation : principles and practice / Choong Kwai Fatt. - 9th ed. (completely revised and updated) - Kuala Lumpur : Infoworld, c2007 - xxx, 640 p. : ill. ; 26 cm.

Includes index. "The law is staed as at 1 March 2007" -- 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. Stamp duty -- 43. Real property company -- 44. Tax incentive on management of public cemeterial ground -- 45. Group relief for companies -- 46. International procurement centre -- 47. Regional distribution centre -- 48. Operational headquarters in Malaysia -- 49. Tax incentive on commercialisation of research and development findings -- 50. Petroleum income tax in Malaysia.

9839526405 (pbk) 9789839526400 (pbk)


Taxation--Malaysia.
Tax planning--Malaysia.
Tax administration and procedure--Malaysia.

336.2009595 / CHO