GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
Malaysia · Administrative guidance
Malaysia updates foreign-capital-gains guidance
On 29 September 2026, Malaysia’s Inland Revenue Board issued revised guidance on foreign-capital-asset gains received in Malaysia, incorporating statutory extensions of conditional exemptions to 31 December 2030.
Malaysia · Administrative guidance
Malaysia clarifies stamp duty for service agreements
On 29 September 2026, Malaysia’s Inland Revenue Board issued guidance explaining how the Stamp Act 1949 and the Stamp Duty (Remission) Order 2021 apply to service agreements.
Malaysia · Enacted legislation
Malaysia widens its transfer-pricing MNE-group definition
On 27 August 2026, Malaysia published the Income Tax (Transfer Pricing) (Amendment) Rules 2026, retrospectively changing documentation and adjustment rules from year of assessment 2023.
Malaysia · Administrative guidance
Malaysia compares Schedules 7A and 7B investment allowances
On 29 September 2026, Malaysia’s Inland Revenue Board issued Practice Note 3/2026 comparing the statutory investment allowances for manufacturing and agriculture with those for approved service projects.