Withholding tax and cross border transactions - Workshop 2019

Description

LHDNM AGREED WORKSHOP

For REP’s, Member staff and Group (3+) registrations, complete & email registration form to cpd.malaysia@cpaaustralia.com.au

Download brochure & registration form

• Save 10% when you register online at least 1 month prior to the workshop date.
• Save 5% when you register via manual form at least 1 month prior to the workshop date.

Presenter(s):
Mr Chow Chee Yen

This workshop covers the practical issues and developments in relation to withholding tax which is crucial to ensuring proper compliance with the Income Tax Act.

Key topics covered:

• Purpose and objectives of withholding tax
• Payments that are subject to withholding tax
• Penalties for non-compliance
• Public Ruling 11/2018–withholding tax on special classes of income (S109B withholding tax)
• Public Ruling 6/2017–withholding tax on income of a non-resident public entertainer (S109A withholding tax)
• S109B versus S107A withholding tax
• S109A versus S109B withholding tax
• Public Ruling 1/2010–withholding tax on other gains or profits (S109F withholding tax)
• S109B versus S109F withholding tax
• Practical issues in relation to withholding tax
• Impact of Double Tax Agreements on withholding tax
• Withholding tax and service tax on imported services
• Income Tax (Exemption) (No. 9) Order 2017
• Practice Note 3: Clarifications on effective date of Income Tax (Exemption)(No. 9) Order 2017
• Practice Note 1/2018: Tax treatment on digital advertising provided by a non-resident

Learning objectives

• Get the latest developments on withholding tax
• Know the types of payments subject to withholding tax
• Learn how and when payment to non-residents are subject to withholding tax
• Know what the penalties are for non-compliance

All our workshops are available via in-house training.

Audience

Finance directors and managers, Chief financial controllers and financial controllers, accountants, auditors, tax managers and consultants, company secretary and business advisors