-
Audit approach
Designing a tailored audit programme customised for your business, we will combine the collective skill and experience of assurance professionals around the world to deliver an audit that is efficient and provides assurance to your key stakeholders.
-
Audit methodology
We have adopted Grant Thornton International's Horizon audit approach and Voyager software, a revolutionary paperless audit designed to achieve a consistent standard of audit service.
-
MFRS
At Grant Thornton, our MFRS advisers can help you navigate the complexity of financial reporting.
-
Our local experts
Our local experts
-
Tax advisory & compliance
Our teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
-
Corporate & individual tax
Our teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
-
International tax & Global mobility services
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
-
Indirect tax
Our indirect tax specialists help clients in effective planning; assist to bring clarity to the legislation; assist and advise in audits or investigations. It is important for all entities, whether or not required to register for Sales Tax or Service Tax to analyse the impact of the taxes on their business operations, their revenues and expenses, and their customers and suppliers.
-
Tax audit & investigation
Tax audit and investigation
-
Transfer pricing
Transfer pricing
-
M&A, Restructuring & Forensics
Forensic
-
Corporate finance
Whether you are raising capital, disposing of a business or seeking a wider market for your company's shares on a stock market, we are ready to help make it a successful and stress-free experience for you.
-
Business risk services
We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
-
Recovery and reorganisation
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
Tax Alert March 2nd Issue 2018
29 Mar 2018Issuance of Practice Note No. 1/2018 by the Inland Revenue Board of Malaysia
Tax Treatment on Digital Advertising Provided by a Non-Resident
The Inland Revenue Board of Malaysia has issued Practice Note No. 1/2018 to provide guidance on withholding tax on income from digital advertising provided by a non-resident.
The practice note highlighted that the tax treatment on payments to non-residents in relation to digital advertising is dependent on the facts of each particular case, i.e. in situations where the non-resident has no permanent establishment (PE) or there is no business presence in Malaysia, and in situation where the non-resident has a PE or a business presence in Malaysia.
The practice note also provided the main criteria that determine whether withholding tax under Section 109 or 109B of the Income Tax Act, 1967 applies.
Kindly click here [ 9 kb ] to read the full content of the said practice note.
Contact us
For enquiries or any further information included in this Tax Alert, please get in touch with your local Grant Thornton Malaysia team in our offices.