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Tax Treatment of Intercompany Funding and Royalties in Malaysia

2026-02-20
Foreign investors operating in Malaysia often rely on shareholder funding and licensed intellectual property to support local subsidiaries. These arrangements create recurring cross-border payments that influence taxable income, withholding tax exposure, and long-term profit repatriation capacity.
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China Briefing

A Guide to Global Minimum Tax in Hong Kong – Understanding the Rules for MNEs (Part I)

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Hong Kong Pillar Two introduces the OECD’s 15 percent global minimum tax into Hong Kong law under the BEPS 2.0 framework, effective for fiscal years beginning on or after January 1, 2025.

India Briefing

Europe’s India Pivot: Ports, Missiles, and AI

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In the weeks following the conclusion of the India–European Union Free Trade Agreement (India–EU FTA) in January, a clear diplomatic pattern has emerged.

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Saudi Arabia’s Vision 2030 is reshaping the Kingdom’s economic landscape and real estate sits at the center of this transformation.

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ASEAN

Should Investors Consolidate Indonesia Operations Under a Holding Company?

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Foreign investors assess when a holding company improves control, tax efficiency, risk isolation, and exit readiness in Indonesia.

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China’s New International Land-Sea Corridor: Implications for Supply Chains and ASEAN Trade

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Europe’s India Pivot: Ports, Missiles, and AI

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Vietnam

Vietnam Briefing

Understanding Vietnam’s Tax Regulations for Overseas Digital Service Providers

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Middle East Briefing

Abu Dhabi's Art Customs Duties Waiver Program Boosts Global Collector Access and Trade Dynamics

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