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Assignment of Employees to Overseas – Tax and Related Assignment Issues

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5 September 2017, 8:30AM - 5:30PM, MT


Date: 5 September 2017
Time: 8.30am to 5.30pm
Venue: One World Hotel, Bandar Utama, Petaling Jaya, Selangor.

Workshop Objective  

Current globalization and the transfer of skill and talent across the world require more and more organization sending their employees for overseas assignment.  In this respect, both the host and home country employers are required to have a better understanding of mobilization policies and how to manage issues relating to overseas assignment.

For employees on overseas assignment, tax can be a major consideration for the organizations and managing the employees’ personal tax related issues can be pressing.  In addition, Tax Authorities have taken an increasing interest in the mobilization of people to work in their respective countries.  It is therefore becomes vital to understand and take into account the tax considerations when planning any overseas assignments.

This workshop will assist and facilitate you in your efforts to manage the tax and related assignment issues of overseas assignment.  Our two experienced speakers will cover the following topics:

Malaysian Personal Tax Issues While on Overseas Assignment 
• Is employment income paid from Malaysia still subject to Malaysian tax while on overseas assignment?
• Has the company considered the employer’s tax obligation in both Malaysia and overseas?
• Is the employee still required to continue to file his Malaysian personal tax return?
• Can the employee still qualify as a tax resident and how does he maintain the tax residence status?
• What is the difference on tax treatment between a resident and a non-tax resident?
• Criteria on claiming foreign tax credit relief.
• Why is it important to determine whether duties performed outside Malaysia are incidental to the exercise of employment in Malaysia? 
• What are the factors to be addressed in deciding “incidental to the exercise of employment in Malaysia”?

Host Country Personal Tax Issues
• Is there any tax obligation for the employee to file his tax return in the host country?
• Could double taxation be avoided?

Compensation and Payroll Administration Issues
• Should the payroll remain in Malaysia? Any difference if it does not?

Tax Reimbursement Methods
• Will the overseas assignment increase the tax burden of the employee and how does one manage it?
• Does implementation of tax reimbursement policy benefit the employer and employee?
• What are the pros and cons of the different types of tax reimbursement method?
• What is the mechanism to administer the respective tax reimbursement methods?

More information on the workshop is available here



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8.30am - 9.00am
Breakfast and Registration

9.00am - 10.30am
Malaysian personal tax issues

10.30am - 10.45am
Tea break

10.45am - 12.30pm
Malaysian personal tax issues(cont’d)
Host country personal tax issues

12.30pm - 2.00pm

2.00pm - 3.30pm
Compensation and payroll badministrative issues
Tax reimbursement methods

3.30pm - 3.45pm
Tea break

3.45pm - 5.00pm
Tax reimbursement methods (cont’d)

5.00pm - 5.15pm
Questions and Answers


1. Fong Chooi Lian
Director of Global Mobility Services(“GMS”) Practice, Malaysia

2. May Leong Soo Hoon
Associate Director of GMS Practice, Malaysia


- RM1,060 per participant (inclusive of 6% GST). (10% discount is given for registration of two or more participants and KPMG Alumni members)
- You may also contact Ms Carmen Yong or Ms Katherine Subramaniam at 03-7721 7117 or 03-7721 7348 for further enquiries.