All Malaysian Tax Cases 2017 | Sweet & Maxwell
All Malaysian Tax Cases 2017 | Sweet & Maxwell
Author | Choong Kwai Fatt |
Publication Date | Dec 2018 |
ISBN | 9789672187547 |
Format | Hardcover |
Publisher | Sweet & Maxwell |
The All Malaysia Tax Cases (AMTC) 2017 compiles legal cases related to revenue laws in Malaysia, starting from the Special Commissioners of Income Tax to the Federal Court. It is the first publication of its kind, aiming to cover all revenue-related cases in Malaysia. Each case is summarized concisely, outlining the legal principles and relevant legislation. The publication also provides cross-references to higher court appeals and their final decisions. AMTC covers a broad spectrum of tax laws, including income tax, real property gains tax, investment incentives, stamp duty, and Labuan tax.
This resource is essential for professionals in tax, accounting, and legal fields, as well as academics and students studying accounting and tax. It aids research and facilitates the proper understanding and application of legal issues. The intended readers include tax practitioners, tax agents, legal counselors, financial consultants, academics, and students.
Key Features of AMTC include clear headnotes summarizing each case, parallel citations where available, cross-referencing between related cases, and case annotations for in-depth analysis.
About The Author
Choong Kwai Fatt, Ph.D., is a distinguished tax specialist and advocate in Malaysia, practicing law at the esteemed firm "Kwai Fatt & Associates." His expertise lies in the fields of income tax, goods and services tax (GST), and company law.
With an extensive academic background, Dr. Choong served as an associate professor at the University of Malaya for 19 years. He has a remarkable publication record, having authored 6 books on company law and 60 books on Malaysian taxation, including 10 focusing specifically on the Goods and Services Tax (GST). Dr. Choong's influential research has been cited in numerous tax cases heard before the High Court and the Special Commissioners of Income Tax, attesting to his significant contributions to the legal and academic spheres of taxation in Malaysia.