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TECHNICAL
108 posts
Who Bears the Taxes in the Digital Arena?
The world is in a predicament on how to tax services provided over the Internet. This becomes even more difficult when the service providers do not have any physical presence within the country. The money flows cannot be stopped as banking systems are transnational and any stoppage would hamper the wider trade flows which will have an impact on the economy.
Comparing Negative Interest Rates Policy & Mudarabah Investment Deposits
Heavyweight economies such as Sweden, Denmark, Switzerland, Japan, and EU (via the European Central Bank) initially introduced negative interest rate policies in order to stimulate their economies through money lending activities and to attract more local and international borrowers.
Comparison between MPSAS, MFRS and MPERS: Intangible Assets
This article analyses the accounting treatment for intangible assets under Malaysian Public Sector Accounting Standard (MPSAS) 31, Malaysian Financial Reporting Standard (MFRS) 138 and Section 18 of Malaysian Private Entities Reporting Standard (MPERS).
