Malaysia implements Country-by-Country Reporting Requirements


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. 

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Aurobindo Ponniah
Tax Executive Director, PwC Malaysia
Tel: +60 (3) 2173 3771

Loo Juo Nan
Tax Senior Consultant
Tel: +60 (3) 2173 1946

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