The Resource Malaysia's tax treatment of stock in trade : a proper reflection of taxpayer activity

Malaysia's tax treatment of stock in trade : a proper reflection of taxpayer activity

Label
Malaysia's tax treatment of stock in trade : a proper reflection of taxpayer activity
Title
Malaysia's tax treatment of stock in trade : a proper reflection of taxpayer activity
Creator
Subject
Language
eng
Summary
Stock in trade, as defined in section 2 of the Malaysian Income Tax Act, refers to goods for which a taxpayer has title; however, in some cases, the courts have held that goods held by a taxpayer, but for which the taxpayer has no legal right of ownership, still can be considered stock in trade
Citation source
In: Tax notes international. - Arlington. - Vol. 38 (2005),
http://library.link/vocab/creatorName
Kasipillai, J
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • inventory valuation methods
  • fair market value
  • intangibles
Label
Malaysia's tax treatment of stock in trade : a proper reflection of taxpayer activity
Instantiates
Publication
Label
Malaysia's tax treatment of stock in trade : a proper reflection of taxpayer activity
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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