1. Tax Planning vs. Tax Avoidance: Is There a Difference?

  • Overview of Malaysian general and specific anti-avoidance provisions
  • Difference between tax planning and tax avoidance
  • Possible defence against tax avoidance
  • Key Malaysian tax cases on tax avoidance

2. Managing Tax Audits and Investigations for Companies

  • Difference between tax audits and investigations
  • Common audit/investigation triggers
  • Tax audit/investigation process
  • Common focus areas
  • Penalty regime

3. Maximising Capital Allowance (CA) Claim

  • Concept of CA claim
  • Types of assets eligible for CA
  • Industrial Building Allowance (IBA)
  • Transfer between group companies
  • Maximising CA claim : Common considerations

4. Debt vs. Equity Funding: Which is More Tax Efficient?

  • Characteristics of debt vs. equity funding
  • Hybrid instruments
  • Interest vs. dividend income – taxable?
  • Common tax issues on interest expense
  • Debt vs. equity: is one better than the other?

5. Payment to Non-Residents: Do We Need to Withhold Tax (WHT)?

  • Concept of Withholding Tax
  • Types of payments subject to WHT
  • Obligations of Malaysian payers
  • Implications of non-compliance
  • Record keeping

6. High Net Worth Individuals: What Do the Tax Authorities Look Out For?

  • Common Reporting Standard (CRS) & Automatic Exchange of Information (AEOI)
  • Common audit/investigation triggers
  • Tax audit/investigation process
  • Capital statements – Do assets match income declared?
  • Key documentation to support financial position

7. Related Party Transactions: How to Mitigate Transfer Pricing (TP) Risk?

  • Concept of transfer pricing (TP)
  • Malaysian TP rules and documentation requirements
  • Common TP audit focus areas
  • TP penalty regime

8. Sale of Real Property: Income Tax or Real Property Gains Tax (RPGT)?

  • Income tax vs. RPGT – what is the difference?
  • How to determine if a sale is subject to income tax or RPGT?
  • Planning for real property transactions
  • Record keeping

9. Evolution of the Labuan Tax Regime: Are Labuan Structures Still Tax Efficient?

  • Overview of the Labuan tax regime
  • Current vs. previous regime
  • Tax benefits and restrictions
  • Common structures involving Labuan companies
Course Code
  • DTX01 – Tax Planning & Tax Avoidance. Is there a Difference? (2 hours)
  • DTX02 – Managing Tax Audits & Investigations for Companies (2 hours)
  • DTX03 – Maximising Capital Allowance Claim (2 hours)
  • DTX04 – Debt vs. Equity Funding – Which is more Tax Efficient? (2 hours)
  • DTX05 – Payment to Non-Residents: Do We Need to Withhold Tax? (2 hours)
  • DTX06 – High Net Worth Individuals: What Do the Tax Authorities Look Out for (2 hours)
  • DTX07 – Related Party Transactions: How to Mitigate Transfer Pricing Risk (2 hours)
  • DTX08 – Sale of Real Property – Income Tax or Real Property Gains Tax? (2 hours)
  • DTX09 – Evolution of the Labuan Tax Regime: Are Labuan Structures Still Tax Efficient? (2 hours)