Tax Planning on Business Income
Author: CHOONG Kwai Fatt
Pub Date: 2004
Publisher: S&M
ISBN / ISSN: 978-983-2631-28-6
Binding: Soft cover
Price: RM 120.00
Taxation has a significant impact on the profitability of a business. In a competitive business environment, efficient tax planning can be rewarding. Tax Planning on Business Income is the most authoritative text in relation to this subject. The text is supported with statutory authorities, Malaysian case law references and tax practices.
This book covers the tax planning on:
- Capital gains which are tax free
- Deduction and double deduction of expenses
- Revenue expenses such as rental, interest expense, bad debts, repairs, provident fund contributions
- Social responsibility expenses
- Avoidance of the statutory prohibition of the deduction of certain expenses
- Donations
- Compensation receipts in relation to cancellation of contracts and termination of business alliance or partnership agreements as well as insurance recoveries
Business owners, tax practitioners and consultants needing to gain insight into and guidance in the tax planning arena will find this book an indispensable source of reference.
Readership
Business owners, tax practitioners, consultants
Jurisdiction
Malaysia
