Dec 2024 Print SGD164.81 9786297700298 (All prices are inclusive of GST where applicable)

All Malaysia Tax Cases 2023 (AMTC 2023) reports 44 significant and recent revenue law cases decided by the Special Commissioners of Income Tax (SCIT), the High Court, the Court of Appeal and the Federal Court of Malaysia.

Each judgment reported is complemented by a concise case summary highlighting the facts and issues, the legal principles involved, the application of the legislation relevant to the issues in contention, and the decision.

Cross-references are made to the reported corresponding cases between the SCIT and the higher appeals. AMTC 2023 includes a wide spectrum of tax laws ranging from income tax, real property gains tax, goods and services tax, and stamp duty.

AMTC 2023 is a must-have case reference for professionals in the tax and accounting field, legal practitioners and tax litigators, policy makers, as well as academics and students pursuing their education in accounting and taxation.

This report should assist with research and enable the proper application and understanding of the current legal tax issues that arise in Malaysia.

Key features

• Reports the full judgment as delivered by the SCIT, the High Court, the Court of Appeal and the Federal Court.
• Each case reported comes with a concise headnote summarising the facts, the issues, and the decision.
• Subject Index is provided, with key terms to indicate the relevant question of fact or law of the case.