Browsing Tag

May June 2023

10 posts

Data Intelligence and Analytics Conference for Public Sector 2023: Data Innovation for Service Excellence

The Government is a large organisation and among its many purposes are to provide public goods and services and represent the interests of the people.
  • June 7, 2023
  • 11 views

Malaysia Tax Conference 2023: Collaborating for a Sustainable Tomorrow

As a regulator and developer of the accountancy profession, the Malaysian Institute of Accountants (MIA) strongly advocates for tax governance and ESG matters to enable sustainable business and nation building.
  • June 6, 2023
  • 26 views

Understanding Arm’s Length Interest Deduction

Many multinational enterprises (MNEs) frequently rely on external borrowings to support their operations.
  • May 30, 2023
  • 84 views

Transfer Pricing Recharacterisation – Exploring the unexplored aspects

It is always debated as whether the tax authorities in the garb of transfer pricing can obligate taxpayers to maximise their local profitability in hindsight…
  • May 24, 2023
  • 178 views

Raising Suspicious Transaction Reports (STRs) Under AMLA

What RIs (Reporting Institutions) need to know about STRs
  • May 17, 2023
  • 346 views

MIA Digital Economy and Reporting Insights (January – March 2023)

The MIA Digital Economy and Reporting Insights provides quarterly updates on the areas of digital economy, tax and reporting. The Insight highlights contents and initiatives that are of high value to members.
  • May 15, 2023
  • 130 views

The Pursuit of Continuous Audit Quality Improvement: QAP Stories from KS Chia & Associates and Steven Lim & Associates

The past few years are a testament that the world demands agility to adapt to unprecedented changes.
  • May 11, 2023
  • 355 views

Enhancing Quality Assessment Programme for SMPs

A Commitment to Continuous Improvement to Elevate Audit Quality of SMPs
  • May 9, 2023
  • 300 views

Facilitating SDGs with Islamic Finance (Part 3) Mobilising Islamic Fintech in Malaysia

In its “call to action” published in August 2022, IFAC asked professional accountancy organisations (PAOs) and stakeholders to identify how Islamic financial instruments have been used to advance Sustainable Development Goals (SDGs).
  • May 5, 2023
  • 276 views

Transfer Pricing Characterisation – Why does it matter? (Republished)

The risk-reward theory in economics states that higher the risk, higher the return. This principle of economics is also used in transfer pricing (TP) to determine the arm’s length compensation of the transacting parties.
  • May 3, 2023
  • 156 views