A Study of Malaysia's Taxation on Foreign Investors' Income

• Main Authors: Cheng, Shiuh-Feng, 鄭旭峰
• Other Authors: Lin, Suming
• Format: Others
• Language: zh-TW
• Published: 1996
• Online Access: http://ndltd.ncl.edu.tw/handle/56677069376869508278

碩士 === 國立臺灣大學 === 會計學研究所 === 84 === As we build Taiwan into an Asia-Pacific Regional Operations Center, many newly-developing countries in Asia-Pacific area are also devoted in economic development with great ambition. Malaysia is one of them. Not only its economy growing rate has caught up with four little dragons since 1988, but foreign direct investment amounts increase year by year. According to both R.O.C. and Malaysia official statistical data, the annual amount we invest in Malaysia exceeds several hundred million U. S. dollars in the 1990s. So it's important for our investors to acknowledge the investment environment in Malaysia. This study concentrates on Malaysia's taxation on foreign investors' income. According to this study, we find that we have to not only take advantage of tax factors but be devoted to improving the whole investment environment if we want to be more competitive with other countries. Besides, when our manufacturing companies go to Malaysia to set up subsidiaries, they can take advantage of many tax incentives to effectively decrease their income tax burden in Malaysia.