Withholding tax on payments to non-residents - Workshop 2017

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

• 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.

Audience

Tax agents, finance managers, senior finance executives