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Deloitte malaysia - Board Global Minimum Tax








Board Global Minimum Tax




DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other.



On 14 March, the Organisation for Economic Co-operation and Development OECD released the long-awaited technical commentary to the Global Minimum Tax GMT rules following its issuance before Christmas last year.



They are extremely complex, and the challenge of implementation is further compounded by the ambitious deadline set by the OECD.








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Description: When can we expect this to be implemented?

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Views: 8645 Date: 28.01.2023 Favorited: 98 favorites
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DTTL does not provide services to clients.
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Please note that all salary figures are approximations based upon third party submissions to Indeed.
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There is also no reason for Malaysia to avoid the GMT implementation as the taxes that could have been collected here will then be ceded to other jurisdictions.

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    Kuala Lumpur office. In Malaysia, services are provided by Deloitte Malaysia and its affiliates. We have a long tradition of excellence stretching back to 1968 with the founding of KassimChan & Co. Today, Deloitte Malaysia has over 1,800 professionals, including more than 130 Partners and Directors, located in 8 offices across the country.
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    The average Deloitte salary ranges from approximately $46,428 per year for an Office Services Assistant to $415,131 per year for a Partner. The average Deloitte hourly pay ranges from approximately $28 per hour for an Audit Accountant to $150 per hour for a Front End Developer.
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    The OECD has a very ambitious timeline in GMT implementation. Income inclusion rule (IIR), being the main rule, is to be rolled out in 2023, while the backstop rule - Undertaxed Payments Rule (UTPR) - is targeted to be implemented the following year. All rules operate as “top-up” to a minimum tax of 15%. Malaysia will need to amend its.
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    The average Deloitte salary ranges from approximately $46,428 per year for an Office Services Assistant to $415,131 per year for a Partner. The average Deloitte hourly pay ranges from approximately $28 per hour for an Audit Accountant to $150 per hour for a Front End Developer.
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