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The One Big Beautiful Bill for U.S Business Tax The era of temporary tax relief is drawing to a close. The "One Big Beautiful Bill" (OBBBA) represents a significant and comprehens...
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Additional Criteria for Special Treatment of MSMEs in Malaysia With effect from the Year of Assessment (“YA”) 2024, the definition of a Small and Medium Enterprise (“SME”) und...
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A Quick Guide: How Hong Kong & Macau Residents Can Visit Taiwan Since February 20, 2023, Taiwan has reopened independent travel (FIT) for Hong Kong and Macau residents, including ...
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Guide to Start a Trading Business in Malaysia Malaysia continues to position itself as a strategic hub for trade and commerce within Southeast Asia, offering a business-friendly r...
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Early Access to Malaysia’s e-Duti Setem System Via Mytax Portal The Inland Revenue Board of Malaysia (“IRBM”) has announced the introduction of the Self-Assessment System for S...
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How to Secure Tax Certainty through Advance Pricing Arrangements in China (Part One) In the complex global business environment, cross-border related-party transactions have becom...
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Malaysia E-Invoice Updated as at 10 December 2025 The Inland Revenue Board of Malaysia has published the e-Invoice Guideline (Version 4.6) and e-Invoice Specific Guideline (Versio...
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The One Big Beautiful Bill for U.S. Individual Tax The era of temporary tax breaks is ending. The proposed One Big Beautiful Bill Act (OBBBA) marks a historic shift for U.S. taxpa...
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Residence Status for Individuals in Malaysia In Malaysia, an individual’s tax residence status is a key determinant of how income is taxed under the Income Tax Act 1967 (“the Ac...
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Individual Tax Rates in Malaysia Malaysia imposes income tax on individuals based on a structured rate system that reflects both a person’s level of income and their tax residenc...