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Pillar Two: Trusts & Foundations

Today’s Malaysian 2023 Revised Budget Stands by 2024 Global Minimum Tax

Malaysia issued its 2023 revised Budget today (4pm Malay time). The original October 2023 Budget included a commitment to introduce the Pillar Two GloBE Rules and a Qualified Domestic Minimum Top-Up Tax from 2024.

The revised Budget has been awaited for any further details of the implementation schedule.

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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