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.

Decisions of the Disciplinary Committee of the MIA

Decisions of the Disciplinary Committee of the Malaysian Institute of Accountants (‘Institute’) against members pursuant to Rule 18(1) of the Malaysian Institute of Accountants (Disciplinary) Rules 2002

Transfer Pricing – Navigating a New Landscape

Although Malaysia isn’t a member of the Organisation for Economic Co-operation and Development (OECD), we are committed to supporting the international transfer pricing regime.

Integrated Reporting For SMEs and the Role of SMPs

Why integrated reporting (IR) is a win-win for small and medium enterprises (SMEs) and how accountants in SMPs can help move the needle on SME IR.