Abstract
The Malaysian Inland Revenue Board released its first set of Guidelines on Taxation of Electronic Commerce on 11 March 2013. In this article, the authors critically analyse the guidelines and discuss how they compare against OECD guidance on the relevant issues.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.