ALL MALAYSIA TAX CASES (AMTC) 2020-2021
The All Malaysia Tax Cases (AMTC) 2020-2021 reports important revenue law cases decided in the High Court and the Court of Appeal of Malaysia in 2020 and 2021.
AMTC is the first of its kind in attempting to report all revenue cases decided in Malaysia, complemented by a complete yet concise case summary of each decision highlighting the legal principles involved, and the application of the legislation relevant to the issues in contention. Wherever applicable, cross-references are made to the corresponding appeal to the higher courts and its final decision. It includes a wide spectrum of tax law ranging from income tax, real property gains tax, investment incentives, stamp duty, Labuan tax, etc.
AMTC is a must for those in the tax and accounting field, legal practice as well as academics and students pursuing their education in accounting and tax, as it will help with research and enable the proper application and understanding of the legal issues that arise.
- Reports the full judgment, with a headnote summarising the facts, issues and decision of each case
- Subject index is provided with key terms to indicate the relevant question of fact or law of the case