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Following Malaysia’s participation in the Forum of Harmful Tax Practices, Malaysia has enacted a major tax reform in the Labuan tax regime. 

Since 1 January 2019, numerous changes have been made to the Labuan tax regime (e.g. introduction of substance requirements for Labuan entities, the abolition of the election to pay tax at a fixed amount of RM20,000, etc.).

Nicholas Crist, Executive Director – Corporate Tax, wrote this article to provide his insights and analyses, which was published in the Tax Guardian, the official journal of the Chartered Tax Institute of Malaysia. Download from the link provided below: