PwC Alert - Archive

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2015

PwC Alert (Issue 124): Malaysian Private Entities Reporting Standards (MPERS)

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 adoption of the MPERS.

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PwC Alert (Issue 122): Foreign Account Tax Compliance Act (FATCA)

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

PwC Alert (Issue 115): Entertainment Redefined

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 from the year of assessment 2014.

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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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