Malaysia’s Global Minimum Tax (GMT) regulations were gazetted in 2023, with the first filing obligation for in-scope multinational enterprise (MNE)* groups taking effect for financial years beginning on 1 January 2025.
*in-scope MNE, a MNE group has the group consolidated revenue from EUR750mil and above in at least two years of the last four preceding years of the tested year.

The Inland Revenue Board of Malaysia has provided the guidelines for the Global Minimum Tax (GMT) and the Domestic Top-up Tax (DTT) on September 2025 and February 2026, respectively.

Join our complimentary webinar to understand the concept of the BEPS Pillar Two – Global Minimum Tax and the compliance requirements in Malaysia.

Programme

  • High-level concept of the BEPS Pillar Two – Global Minimum Tax, the current status and challenges
  • Common misunderstandings about the Global Minimum Tax, and what Malaysia companies and in-scope Malaysia companies must know
  • What are the appropriate actions required now

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Speaker