Malaysia Updates Guidance on Income Received from Abroad Including Tax Exemption for Dividends

The Inland Revenue Board of Malaysia (IRBM) has issued updated technical guidelines on the tax treatment of income received from abroad, which are dated 20 June 2024. The updated guidelines replace those issued in December 2022. The technical guidelines have been updated considering the Income Tax (Exemption) (No. 6) Order 2022 (Amendment) Order 2024 (Amendment Order), which was published in t…
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