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Tax Espresso - April 2013

A snappy highlight

The Tax Espresso is our monthly newsletter covering the latest tax updates.

In our April 2013 issue, we cover the incentives that are available to an approved developer on the disposal or rental of buildings in the Tun Razak Exchange; incentives available to a Tun Razak Exchange Marquee status company such as accelerated capital allowance on prescribed renovation costs, industrial building allowance on a commercial building, deduction for relocation costs and additional deduction for rental payments; and other incentives that have been gazetted such as exemption of payment of income tax for a licensed financial institution on interest arising from a loan to a rescuing contractor or developer, exemption of stamp duty on the loan instrument executed by the rescuing contractor or developer, double deduction for expenses incurred in acquiring the loan and interest on that loan , deduction for investment made in a related company for commercialisation of research and development findings, freight charges that qualify for double deduction and deduction for expenses on issuance of retail debenture or retail sukuk.

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