Seksyen 159

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.

Multinational Top-up Tax