Tag: Guidelines On Taxation of Electronic Commerce

  • Guidelines On Taxation of Electronic Commerce

    In early 2013, the Inland Revenue Board (IRB) of Malaysia’s issued a guideline on how income derived from e-commerce is to be taxed. This guideline seeks to provide some guidance on basic tax issues and income tax treatment in respect of electronic commerce (e-commerce) transactions. Notably, the IRB stated that a server / website itself…