<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Malaysia Master Tax Guide</title>
  </titleInfo>
  <name type="personal">
    <namePart/>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">my</placeTerm>
    </place>
    <dateIssued encoding="marc">2025</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>1388 pages : colour illustrations ; 23 cm</extent>
  </physicalDescription>
  <abstract>The Malaysia Master Tax Guide 2025 provides a comprehensive explanation of Malaysia's tax laws and practices, including updates from the 2025 Budget. Notable changes for the 2025 Year of Assessment involve adjustments to personal and corporate tax rates, new reliefs, and the implementation of a capital gains tax and Global Anti-Base Erosion rules.</abstract>
  <targetAudience authority="marctarget">general</targetAudience>
  <note type="statement of responsibility">K. Sandra Segaran</note>
  <classification authority="ddc">346 SAN</classification>
  <identifier type="isbn">9789672875383</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">MBIP</recordContentSource>
    <recordCreationDate encoding="marc">260107</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260107150559.0</recordChangeDate>
    <recordIdentifier source="MBIP">1007407</recordIdentifier>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
    </languageOfCataloging>
  </recordInfo>
</mods>
