The All Malaysia Tax Cases (AMTC) 2022 reports revenue law cases decided in Malaysia commencing from the Special Commissioners of Income Tax up to the High Court and the Court of Appeal.

 

It is the first of its kind in attempting to report almost all revenue cases decided in Malaysia, complemented by a complete yet concise case summary of each decision highlighting the legal principles involved, and the application of the legislation relevant to the issues in contention.

 

Wherever applicable, cross-references are made to the corresponding appeal to the higher courts and its final decision. It reports a wide spectrum of tax law ranging from income tax, real property gains tax, investment incentives, stamp duty, Labuan tax, etc.

 

AMTC is a must-have for those in the tax and accounting field, legal practice as well as academics and students pursuing their education in accounting and tax, as it will help with research and enable the proper application and understanding of the legal issues that arise.

 

 

• Reports the full judgment, with a headnote summarising the facts, issues and decision of each case

 

• Cross-references are provided to link decisions at the Sepcial Commissioners and court levels

 

• Subject index is provided with key terms to indicate the relevant question of fact or law of the case