Malaysia legislation
Section 159
Section 159
Notwithstanding section 160 and Chapter 4 of this
Part, an income tax to be known as Domestic Top-up Tax shall be charged for each Financial Year on a Low-Taxed
Constituent Entity located in Malaysia of a Multinational
Enterprise Group in an amount equal to the Multinational
Top-up Tax of a Constituent Entity as calculated under
Chapter 7 of this Part for a Financial Year and for that purpose the provisions of this Part shall apply accordingly with any necessary modifications to determine liability to and to administer Domestic Top-up Tax.
Act 851