Malaysia legislation

Section 160

of AKTA KEWANGAN (NO. 2) 2023

Seksyen 160

Multinational Top-up Tax

Tax shall be charged for each Financial Year on a Constituent

Entity that is the Ultimate Parent Entity located in Malaysia of a Multinational Enterprise Group equal to the amount as calculated under Chapter 7 of this Part for a Financial Year.

Read in full context — AKTA KEWANGAN (NO. 2) 2023 →