Coherent Identifier About this item: 20.500.12592/wttz0w


1 December 2022


The IRB decided to update the guidelines in response to the evolvement of the e-commerce sector and the development of new business models (IRB, 2019, Ernst & Young, 2019). [...] The wider the scope and extent of the business operations in Malaysia, the greater the likelihood that the income of those operations is subject to taxation in Malaysia (IRB 2019, Ernst & Young, 2019). [...] The Two-Pillar Solution was the outcome of intensive work carried out under the BEPS Action 1 “Addressing the tax challenges arising from the digital economy”, and builds upon the 12 Strengthening the Digital Trade Ecosystem: The Next Frontier for Malaysia . [...] MCMC is the regulator of the Communications and Multimedia industry based on the powers provided for in the Malaysian Communications and Multimedia Commission Act 1998 (MCMC 98) and the Communications and Multimedia Act 1998 (CMA98). [...] Transparency in Introduction of Taxes in the Digital Economy As one of the biggest concerns in Malaysia is the planning and introduction of new forms of taxes for the digital economy and digital trade activities, it is important that impact assessments of such measures take into account feedback and input from the stakeholders affected.



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