DC222 BKAT5043 KUMP KL SELECTED ISSUES IN CORPORATE TAXATION

The course is designed to expose students to the tax incentives offered under Income Tax Act 1967 and Promotional of Investments Act 1986, besides analysing tax treatment and tax administration under the Labuan Business Activities Act 1990 and Petroleum Income Tax Act 1967. The course covers the specific provisions under the Income Tax Act 1967 for Takaful and insurance and Real Estate Investment Trust (REITS). The course will focus primarily on the tax issues unique to the corporation.