By: Richard Thornton
- Published: Mar 2017
- ISBN: 9789670853284
The 7th Edition of Thornton’s Malaysian Tax Commentaries is an in-depth and up-to-date commentary on the Income Tax Act 1967, Promotion of Investments Act 1986 and Real Property Gains Tax Act 1976. It provides a valuable source of reference with the full text of the law presented side by side with detailed comments on the most important sections which is being expanded progressively to cover more sections and paragraphs.
This edition has been completely updated not only from the 2016 and 2017 Budgets but also from new public rulings, PU Orders and recent case reports as well as relevant overlapping GST and Company law and practice. Use of a contrasting 2 colours to differentiate between the provisions and commentaries, as well as a comprehensive index makes for easy reading and search. In addition, important parts of the Acts and commentaries have been highlighted by the use of special descriptive headings explaining the importance of a particular section and how it is related to other provisions.
– Fully detailed list of current public rulings issued by the DGIR.
– Full details and explanations of changes in the law including, for example: