Latest tax implications and audit issues on cross border transactions: What's new in 2026 - Live webinar (22-Sep-2026)

LHDNM agreed webinar

HRD Corp Claimable Course (T&C applies*)
Download flyer and registration form

Webinar sessions:
Session 1: 9:00am 12:00pm;
Session 2: 2:00pm 5:00pm

Organisations dealing with cross border transactions tend to overlook the section on withholding tax. The responsibility and accountability of withholding tax deductions rest with companies making payments to non-residents. This webinar aims to share the latest implications in 2026 arising on all payments subject to withholding tax and how to mitigate them besides being tax compliant. Further, this course will also uncover practical strategies with illustrated practical examples on the applicability of withholding tax and the critical issues that should be taken into consideration when entering into agreements with non-residents.

You will also learn how double tax agreement (DTA) provisions can help mitigate this tax risk. The effectiveness of using DTA in cross border assignments and its implications in respect of withholding tax, corporate tax and individual tax obligations will also be shared.

Key topics covered:

• What is withholding tax?
• Incomes derived by non-residents that are subject to withholding tax
  - Special classes of income (Section 4A of the Income Tax Act, 1967) on services performed in or outside Malaysia and rental of moveable property
  - Income from contract payments on projects carried in Malaysia
  - Interest & royalty
  - Entertainment income
  - Other income (Section 4f of the Income Tax Act, 1967)
• Service Fee vs Contract Payments, etc
• Tax planning and exemptions available on withholding tax
• Compliance issues and penalties
• Practical issues faced by taxpayers
• Inbound and Outbound investments
• What is DTA?
•  Concept of Permanent Establishment Corporate and Individual tax issues
• Purposes of other relevant articles in DTA
• Business Income vs Non-Business Income
• Reliefs available under DTA
• Malaysias ratification on MLI (Multilateral Instrument) Convention to implement tax treaty related measures to prevent Base Erosion Profit Shifting (BEPS)
• Foreign Sourced Income (FSI)
• Case laws and latest developments on withholding tax and updates on existing and new DTAs (including other changes from Budget 2026) and Public Rulings, where applicable will also be covered
• Possible tax audit issues

Presenter:

Sivaram Nagappan

Sivaram Nagappan has more than 30 years of tax experience and is currently with Deloitte Malaysia. Prior to Deloitte, he headed the tax department of a Group of Malaysian listed companies and also served with 2 other Big Four accounting firms where he gained extensive experience from servicing clients which included large local corporations and multinationals in a wide spectrum of industries. His involvement in tax engagements with local and foreign companies encompassed various aspects of tax planning strategies/schemes, restructuring of companies, mergers and acquisitions, cross border transactions, repatriation of profits, investment incentives, remuneration packages, tax audit and tax investigation.

He has presented seminars, workshops and trainings for regulatory bodies and organisations both locally and overseas. His passion for knowledge sharing also extends to conducting lectures in taxation papers for professional examinations in various colleges, institutes, and local universities.