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
PRESENTER
Mr Thenesh Kannaa
The scope of withholding taxes is ever-evolving – both at the domestic level and international level. Ignorance is no excuse and it is imperative for any person managing the day-to-day payments and accounts of a business to understand their obligations under the withholding tax provisions, and the cost of non-compliance.
KEY TOPICS COVERED
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Overview of the scope and rates of withholding tax and Double Tax Agreements ("DTA")
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Payments for technical advice, assistance or services etc.
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Withholding tax on payments to compere, model, lecturer, speaker, sportsperson, artiste etc. – including case study with real life DTAs
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Expenses disallowed due to withholding tax noncompliance and its practical remedies
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Withholding tax for interest payments to non-residents
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Withholding tax for payments in respect of other gains or profits (section 4(f)) – the scope and its practical implications
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Permissibility of re-grossing of payments
Learning objectives
At the end of the workshop, participants will be able to:
- Understand the payments for which the withholding taxes obligations should be considered
- Understand the potential scope of the 2017 Budget Amendments
- Overview of the manner in which Double Tax Agreements limit the impact of the 2017 Budget Amendments
All our workshops are available via in-house training.
Audience
Tax agents, finance managers, senior finance executives