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DTA, selling know-how, :check:PE - Coggle Diagram
DTA
PE
Premise test
- place of bs
- branch
- office
- workshop
- place of extraction of natural resource
- bldg site
- farm / plantation
- place of extraction of timber / forest produce
Activity test
- supervisory actv, related to construction, installation / assembly project (CIA), >6 mths
- substantial equipment used / installed
Agency test
- authority to habitually conclude contracts
- habitually maintain stk of goods
- regularly fill orders on his behalf
exclude:
- facilities used for storage, display / delivery of goods
- maintenance of stk for storage, display, delivery / processing for another enterprise
- maintenance of fixed place for pr / collecting info / preparatory or auxiliary
:red_cross:PE
- independent agent
- dependent agetn transmit order from Msia to foreign principal for approval & conclusion of contract
- subsi co
- sales assistance give after sales service
- scientific research centre
-
conflict btwn DTA & domestic law, DTA applies
Principles of PE on bs pft
- taxable attributable to tht PE
sell directly to cust in Msia, :red_cross:taxable
Foreign enterprise in Msia
- PE :red_cross:exist, :red_cross:taxes, except WHT
WHT
- lower rate, or
- given complete exemption
TP issue
- Msian guideline take precedence
- only given once
- made in writing, claimed within 2 yrs after end of tht YA
- excess :red_cross:c/f, :red_cross:refund, permanent loss
- claimed by resident person in country of residence
- bilateral tax credit :red_cross:>Msian tax payable on foreign inc
selling know-how, :check:PE