As Malaysia has now implemented the MLI, Irene Yong of Shearn Delamore & Co. looks at the provisions that have been adopted, in particular changes to the concept of permanent establishment, and at how the new measures will affect taxpayers.
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This article was first published by Bloomberg INDG in the Bloomberg Daily Tax Report: International, the Transfer Pricing Report, and the Bloomberg Terminal on 7 September 2021.
Reproduced with permission from Copyright 2021. The Bureau of National Affairs, Inc. (800-372-1033) www.bloombergindustry.com.