Are you a corporate residence?!

A company is tax resident in Malaysia in a basis year (normally the financial year) if, at any time during the basis year, the management and control of its affairs are exercised in Malaysia.

In brief

At least one meeting of the Board of Directors is held in Malaysia concerning the management and control of the company.

Differences in the tax treatment of a resident and non-resident COMPANY are as follows:

Differences in the tax treatment of a resident and non-resident BODIES OF PERSON are as follows: