Pillar Two Analysis:

Malaysia

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Malaysia Issues Guidelines for the Implementation of the Global Minimum Tax

In December 2024, the Malaysian Inland Revenue Board (MIRB) issued guidance on the interpretation and administration of the Pillar Two global minimum tax applicable from January 1, 2025.

English Translation of the Malaysian Enacted Global Minimum Tax Law

English Translation of the Malaysian Draft Global Minimum Tax Law

A Review of Malaysia’s Draft Pillar Two Law

Today, the Finance (No. 2) Bill, 2023 (the ‘draft law’) had its first reading before the Malaysian Parliament. This inserts a new Part XI into the Income Tax Act, 1967 to implement the GloBE rules.

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