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TaXavvy Issue 35/2020
In this issue:
IRB’s FAQ on international tax issues due to COVID-19 travel restrictions
Travel restrictions imposed by governments around the world to contain the COVID-19 pandemic have raised various tax concerns. The IRB has issued the FAQ to provide guidance on the following tax issues arising from employees being stranded either in Malaysia or outside of Malaysia from a Malaysian tax standpoint:
- Individual tax residence
- Cross border employment income
- Corporate tax residence
- Permanent establishment
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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