Exxon Chemical (Malaysia) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
| Jurisdiction | Malaysia |
| Judgment Date | 2005 |
| Date | 2005 |
| Year | 2005 |
| Court | Court of Appeal (Malaysia) |
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2 firm's commentaries
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[TAX] Special Alert: Income Tax (Transfer Pricing) Rules 2023: A Knee Jerk Response?
...OECD Guidelines 14. Paragraph 3.62, OECD Guidelines 15. Paragraph 3.62, OECD Guidelines 16. Exxon Chemical (Malaysia) Sdn Bhd v KPHDN [2005] 4 CLJ 810 17. Income Tax (Transfer Pricing) Rules 2012 (PU(A) The content of this article is intended to provide a general guide to the subject matter......
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IRB Must Consider All Relevant Matters In Making Decisions
...the principle of interpretation of taxation legislation, following Exxon Chemical (Malaysia) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2005] 6 AMR 773. It therefore follows that 'sale of vacant lots' should include 'sale of leasehold interest in vacant Provisions of the National Land Cod......