Interpretation on withholding tax revisited: the case of the inland revenue board of Malaysia

• المؤلف الرئيسي: Hazlina, Hussain
• التنسيق: أطروحة
• اللغة: English; English; English
• منشور في: 2020
• الموضوعات: HF5549-5549.5 Personnel Management. Employment; HJ4771.6 Income Tax. Tax Returns.
• الوصول للمادة أونلاين: https://etd.uum.edu.my/9035/1/s96217_01.pdf; https://etd.uum.edu.my/9035/2/s96217_02.pdf; https://etd.uum.edu.my/9035/3/s96217_references.docx; https://etd.uum.edu.my/9035/

The interpretation of the withholding tax (WHT) law has been disputed since the introduction of the law as seen from the legal battle between the taxpayers and the Inland Revenue Board (IRB) and the divergent court decisions on the interpretation of the WHT law. More research on the interpretation s...