This Alert examines the intricacies of tax treatments for borrowing costs. It takes a look at some of the principles to determine whether borrowing costs apart from interest are deductible for income tax purposes.
PwC Alert - Archive
2016
3 results
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This Alert discusses the recently introduced Diverted Profits Tax and its implications for companies that carry out business in the UK or own real property there, including Malaysian-based multinational companies. It highlights what companies that fall under the ambit of DPT should do to ensure that notification and...
This Alert gives an overview of MFRS 16 and highlights its expected impact on a company’s financial statements as well as discusses the transition to MFRS 16 when the standard becomes effective.
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2015
4 results
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This Alert discusses the key considerations in determining whether computer software qualifies as ‘plant’ with respect to CA claims.
This Alert discusses the Malaysian Private Entities Reporting Standards (“MPERS”), launched on 27 October 2015. It highlights some of the key differences with the Malaysian Financial Reporting Standards (“MFRS”) and the Private Entities Reporting Standards (“PERS”), and analyses the key principles upon first-time...
This Alert talks about MFRS 9, which will replace the existing MFRS 139 “Financial Instruments: Recognition and Measurement” from 1 January 2018.
This Alert talks about FATCA, a US law intended to detect and deter the evasion of US tax by US persons who hide money outside the US. It highlights which Foreign Financial Institutions (FFIs) fall under FATCA requirements and the Act’s impact on Malaysian financial institutions.
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2014
10 results
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This Alert looks at the new revenue standard, MFRS 15, its impact to you beyond accounting and how we can help.
This Alert looks at how the new revenue standard affects oil and gas companies and what could go wrong.
This Alert looks at how the new revenue standard affects property developers.
This Alert looks at the impact of the new revenue standard on entertainment and media companies and what could go wrong.
This Alert looks at the impact of the new revenue standard on automotive companies and what could go wrong.
Are you prepared for the new revenue standard? Read about how your telco will be impacted and what you can do to prepare for the impending change in this Alert.
This Alert talks about the delicate issue of tax avoidance under Section 140 of the Income Tax Act 1967. It discusses the decision of the Court of Appeal in a recent tax case and the questions on the parameter of legitimate tax planning.
This Alert talks about the redefinition of Entertainment for the purpose of tax deduction. It discusses the existing restriction placed by the law on the deductibility of entertainment expense which is often intertwined with the incidence of business promotion and the redefinition of Entertainment which takes effect...
This Alert talks about the recently introduced "tick the box" requirement in the income tax return form C, following the implementation of the Income Tax (Transfer Pricing) Rules 2012.
This Alert looks at how Malaysian family businesses can manage generational change over the next decade by understanding and managing the dynamics of a family business.
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PwC Alert is a digest of topical financial and business information for clients and business associates of PwC Malaysia. Whilst every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PwC Associates Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.
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