Dividend Taxation Advisory for Foreign Group Holding Structures  

Practical Compliance and Advisory Notes

• Malaysian subsidiaries must ensure timely and accurate issuance of dividend vouchers to group shareholders.

• Group finance teams should maintain clear dividend records for audit and tax review purposes.

• Professional advice is recommended to align Malaysian tax compliance with global tax governance policies, including BEPS and substance considerations  

针对外国集团控股结构的股息税务

实用合规及咨询须知

- 马来西亚子公司必须确保及时准确地向集团股东发放股息凭证。

- 集团财务团队应保存清晰的股息记录，以备审计和税务审查之用。

- 建议寻求专业建议，以使马来西亚的税务合规与全球税务治理政策保持一致，包括BEPS（税基侵蚀和利润转移）及实质性考量。