Withholding tax on payments to non-residents - Workshop 2017

My Offerings



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

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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.


  • Overview of the scope and rates of withholding tax and Double Tax Agreements ("DTA")

  • Payments for technical advice, assistance or services etc.

  • Withholding tax on payments to compere, model, lecturer, speaker, sportsperson, artiste etc. – including case study with real life DTAs

  • Expenses disallowed due to withholding tax noncompliance and its practical remedies

  • Withholding tax for interest payments to non-residents

  • Withholding tax for payments in respect of other gains or profits (section 4(f)) – the scope and its practical implications

  • 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.


Tax agents, finance managers, senior finance executives



1 day