Malaysia: Country-by-country reporting update | KPMG Global
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Malaysia: Country-by-country reporting update

Malaysia: Country-by-country reporting update

The tax authority in Malaysia in late December 2017 released an amendment to the country-by-country (CbC) rules.


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Among the changes, the amended CbC rules include revised measures concerning entities having cross-border transactions with other constituent entities and also defining “constituent entities” to include: 

  • The ultimate holding entity
  • A constituent entity
  • A surrogate holding entity
  • A permanent establishment in Malaysia

In addition, CbC regulations were published in late December for entities in the Labuan federal region. The new CbC regulations apply to Labuan entities regulated under the Labuan Business Activity Tax Act 1990.


Read a January 2018 report [PDF 444 KB] prepared by the KPMG member firm in Malaysia

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