Business Operations in Malaysia (Portfolio 7230)

  • Business Operations in Malaysia is intended to provide U.S. and other foreign businesses interested in conducting operations in Malaysia with an overview of the laws of Malaysia governing business activities from both the tax and general legal perspectives.


The Business Operations in Malaysia Portfolio begins with a general introduction to Malaysia and its governmental, financial, and economic institutions. This is followed by a consideration of the various forms of doing business in Malaysia, and the structure and regulation of foreign investment and trading. The legal framework of taxation in Malaysia as it applies to corporations and individuals, residents and nonresidents, is analyzed in this Portfolio.

The Worksheets include sample Articles of Association and selected tax forms for both resident and nonresident companies and individuals who carry on business in Malaysia. A list of the comprehensive double taxation agreements and related protocols and the applicable withholding rates under all treaties are also included.

Table of Contents

I. History of At-Risk Legislation
II. Overview of At-Risk Rules
III. Taxpayers Subject to the At-Risk Rules
IV. Activities to Which the At-Risk Rules Apply
V. Determining Separate Activities
VI. Determining the Amount at Risk
VII. Qualified Nonrecourse Financing
VIII. Effect of Transfer/Disposition of Activity on Amount at Risk
IX. At-Risk Limitation on Property-Based Tax Credits

Anand Raj
Partner, Tax & Revenue
Shearn Delamore & Co.
Irene Yong
Partner, Tax & Revenue Practice Group
Shearn Delamore & Co.
Pui Chi Foong
Senior Legal Assistant, Tax & Revenue Practice Group
Shearn Delamore & Co.
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