Malaysia: 《第五届CFO创新论坛》视角:马来西亚的商业环境

Last Updated: 16 November 2017
Article by Calvin Chan

TMF Group参加了10月份在马来西亚科伦坡举办的第五届CFO创新论坛 (CFO Innovation Forum),与众多首席财务官(CFO)和高级财务专业人士一同探讨了政策及法律法规变化对在马企业的影响。

论坛举办期间,TMF Group的客户服务总监Loke Chee Kien发表演讲,探讨了复杂财务问题与合规问题,重点突出了"2017金融复杂度指数"的调查结果。在这一调查中,就税务与会计复杂性而言,马来西亚在94个国家中排名59。

IHS MARKIT的高级主管兼亚洲首席经济学家Rajiv Biswas担任了论坛主题演讲人。 他在演讲中指出,尽管马来西亚在险峻的国际环境中展示了恢复力,但是也面临诸多来自外部的消极因素。其中,美国提议增加贸易关税、对其公民和企业进行税收减免并退出泛太平洋战略经济伙伴关系协定——所有这些因素都影响着马来西亚与美国的贸易关系。

中国的政策也会影响马来西亚——但这种影响更为积极。中国"一带一路"政策的目的是增进亚洲各国的经济联系,改善基础设施,促进跨境贸易。《东盟自由贸易协议》等协议增加了包括马来西亚在内的各成员国的竞争优势,消除了成员国之间的关税,改善了东盟国家的外商直接投资环境。

此外,马来西亚目前正处于数字商业上升时期,变革性技术正在挑战传统的商业模式,对成熟和新兴企业提出更高要求。

法律影响

CFO论坛的一个主要讨论热点是马来西亚的《2016公司法》,法律涉及了几项重大改变:

  • 最少股票持有人数量由2人减至1人
  • 最少常驻董事数量由2人减至1人
  • 取消法定资本
  • 私有企业无需进行年度股东大会。

以上以及其他放宽法律要求、减少合规压力的措施,产生了积极效果,使马来西亚更受青睐且成本更低,吸引意欲建立或扩张业务的企业前来。

尽管马来西亚已经采取了诸多积极措施,创设良好的投资环境,但对企业来说,尤其是初次进驻马来西亚的跨国企业,满足当地规定与报告要求仍是一个挑战。继在CFO论坛中分享的"金融复杂度"演讲之后,TMF Group针对在马从商的商品及服务税合规问题、如何遵守经济合作与发展组织(OECD)的通用报告准则(CRS)以及税基侵蚀和利润转移(BEPS)问题,进行了多项问询调查。

许多马来西亚企业也想了解TMF Group等商业服务提供商如何帮助它们在泰国、菲律宾、印度尼西亚和中东地区拓展业务。

论坛闭幕时,与会人员都在期待将于两天之后公布的2018年马来西亚预算。 讨论聚焦了进一步促进当地经济的预期方案。

随后公布的预算公告确认了以下举措:

  • 通过多种方案促进私人投资,其中将10亿马币用于发展五大经济走廊,将约110亿马币用于支持中小企业
  • 为了刺激国内消费,个人所得税率稍有削减
  • 马来西亚承诺自2018年起交换CRS信息,并支持税基侵蚀和利润转移方案
  • 支持发展数字经济,例如在2018-2020课税年为ICT设备提供资本津贴。为了把马来西亚打造为区域电子商务中心,将进口最低价值提升到800马币。

在后续的文章中,将会提供有关马来西亚2018年预算公告的完整概述。您可订阅我们的免费电子信息服务,直接接收信息。

第五届CFO创新论坛为到场人员提供了财政方面的宝贵观点,使他们更加了解快节奏的跨境商业环境中的商业挑战和机遇。

联系我们

TMF马来西亚隶属TMF Group并在全球80多个国家中拥有120个办事处,我们提供广泛的支持与服务,帮助客户实现国际商业目标。

如有问题,可随时向TMF Group团队 咨询

我们提供会计和税务、人力资源、工资支付和其他行政性服务,帮助全球客户提升运营效率。

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
 
Related Articles
 
Related Video
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Registration (you must scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions