Malaysia implements Country-by-Country Reporting Requirements

Overview

Malaysia issued the Income Tax (Country-by-Country Reporting) Rules ("CbCR" Rules) on 23 December 2016, which came into effect on 1 January 2017. The CbCR Rules are in line with the OECD's recommendations contained in Action 13 of the Base Erosion Profit Shifting ("BEPS") initiative. 

Contact us

Aurobindo Ponniah

Tax Executive Director, PwC Malaysia

Tel: +60 (3) 2173 3771

Loo Juo Nan

Tax Senior Consultant, PwC Malaysia

Tel: +60 (3) 2173 1946

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