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TaXavvy Issue 11/2019
In this special issue:
Guidelines on the Earnings Stripping Rules (“ESR”)
TaXavvy 9-2019 had commented on the Income Tax (Restriction on Deductibility of Interest) Rules 2019 (“ESR Rules”) which was gazetted on 28 June 2019.
Subsequent to this, the Restriction on Deductibility of Interest Guidelines [section 140C, Income Tax 1967] (“the ESR Guideline”) has been issued by the Inland Revenue Board on 5 July 2019 to provide guidance on the ESR Rules.
This issue of the TaXavvy summarises the key points and clarification provided in the ESR Guideline.
TaXavvy is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd. While 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. PricewaterhouseCoopers Taxation Services 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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For earlier issues of TaXavvy, click here.
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