
CPD EVENTS
INTRODUCTION
As the Malaysian economy continues to grow steadily, businesses may be looking into restructuring its business to strengthen its growth or for preparation for initial public offerings in the future. Therefore, it is essential for businesses to be aware of the potential tax implications that may arise from a business restructuring exercise. In this webinar, we will highlight the various tax implications, i.e. corporate income tax, capital gains tax, real property gains tax and stamp duty implications, that may arise from some of the common methods of business restructuring as well as the foreign source income and dividend tax implications on profit repatriation.
COURSE OUTLINE
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Corporate tax implications under the Income Tax Act 1967.
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Real Property Companies and the Real Property Gains Tax implications under the Real Property Gains Tax Act 1976.
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Capital Gains Tax under the Income Tax Act 1967.
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Stamp duty implications for share transfers and business transfers under the Stamp Act 1949.
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Foreign source income implications under the Income Tax Act 1967.
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Dividend tax implications under the Income Tax Act 1967.