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Guidelines on Taxation of Electronic Commerce

Guidelines on Taxation of Electronic Commerce

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GUIDELINES ON TAXATION OF ELECTRONIC COMMERCE
GUIDELINES ON TAXATION OF ELECTRONIC COMMERCE

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Published by: شمسو دين محمد روسلي on Jun 30, 2013
Copyright:Attribution Non-commercial

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10/27/2014

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IRB MALAYSIA
 –
E-COMMERCE GUIDELINES
GUIDELINES ON TAXATIONOFELECTRONIC COMMERCE
 
INLAND REVENUE BOARD OF MALAYSIA
 
TABLE OF CONTENTS
Page1. Introduction 12. Terminology 13. Scope of Charge 24. Scope of Tax Liability for Business 25. Treatment of Server and Website in Determining Derivation of e-Commerce Income 36. Examination of Business Models 56.1 A resident person having business operations in Malaysia sets up awebsite in Malaysia 56.2 A resident person having business operations in Malaysia sets up awebsite outside Malaysia 66.3 A resident company having business operations in Malaysia sets up awebsite and branch outside Malaysia 76.4 A resident person having business operations outside Malaysia setsup a website in Malaysia 86.5 A resident person having business operations outside Malaysia setsup a website outside Malaysia 96.6 A non-resident person having business operations in Malaysia setsup a website in Malaysia 106.7 A non-resident person having business operations in Malaysia setsup a website outside Malaysia 10
 
 6.8 A non-resident person having business operations outside Malaysiasets up a website in Malaysia 116.9 A non-resident company having business operations outsideMalaysia sets up a website outside Malaysia and branch in Malaysia 126.10 A resident company having business operations outside Malaysiasets up a website and branch in Malaysia 137. Withholding Tax on Royalty 138. Issues of Double Taxation and Tax Treaties 159. Summary
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