BTC3153

Malaysian taxation law (6 points)

(BUS)

Leader: Ms Helen Anderson

Offered:
Not offered in 2003.

Synopsis: Topics include background to the Malaysian legal and taxation systems; income for businesses, individuals, companies, partnerships and trusts; deductions; capital allowances (the Malaysian equivalent of depreciation); personal reliefs; tax incentives; the limited capital gains tax; tax administration and tax avoidance.

Assessment: Assignment (1000 words): 10% + Examination (3 hours, open-book): 90%

Contact Hours: Two 1-hour lectures and one 1-hour tutorial per week