Malaysia legislation
Section 14
Seksyen 14
Seksyen 60E Akta ibu adalah dipinda—
(a)
dengan memotong subseksyen (5);
(b)
dalam subseksyen (6) dengan memotong perkataan "or income exempt under subsection (5)"; dan
(c)
dalam subseksyen (7)—
(i)
dengan menggantikan takrif "approved operational headquarters company" dengan takrif yang berikut:
"approved operational headquarters company" means a company—
(a)
which carries on a business in Malaysia of providing qualifying services to its offices outside Malaysia or to its related companies outside Malaysia; and
(b)
which is approved by the Minister for the purposes of this section;";
(ii)
dengan memotong takrif "foreign company"; dan
(iii)
dalam subperenggan (a)(iii) takrif "qualifying services" dengan menggantikan perkataan "and components" dengan perkataan ",components and finished products".