A goods and services tax

Journal
Kasipillai, J.; Baldry, J.
Malaysia
Asia-Pacific Tax Bulletin 2005 (Volume 11), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Pursuant to the announcement by the Malaysian government to introduce VAT in 2007, the authors examine the current sales tax and service tax regimes and how best to replace them with a broad based VAT.