Taxation and Ethics in Malaysia is a jurisprudence title that sheds light on the ethical considerations in taxation. The book delves deep into the fundamentals of taxation, starting with historical precedents and moving toward the present and future of taxation in Malaysia.

This book features a Forward by YAB Dato’ Seri Anwar Ibrahim, Prime Minister of Malaysia. You can read the Forward here.

Why You'll Love It
This book is authored by a legal officer from the Inland Revenue Board of Malaysia (IRBM) and a leading tax practitioner from the law firm Rosil Dahlan Saravan Partnership (RDS) representing the tax payers. The authors engaged in an academic discussion that explored both ends of the spectrum and have sought to find a balanced middle ground.

Key Features

• In-depth analyses of landmark tax cases on tax jurisprudence
• Perspectives from from the judiciary through case law, IRBM and taxpayers
• Analysis of the delicate balance between legislative intent and the interests of both taxpayers and the government
• Insights into the challenges of maintaining tax compliance, upholding ethical taxation, and fostering sustainable economic development and social equity

Who Should Read This
This book is highly relevant to:

• Practitioners, tax professionals, and accountants 
• Tax agents and IRBM officers
• Academicians
• Undergraduate and postgraduate students
• Policymakers
• In-house tax managers

Irsyad Tariq graduated with a Bachelor of Laws (LLB Hons) from Universiti Teknologi Mara (UiTM), Shah Alam. He is currently serving as a Revenue Counsel for the Inland Revenue Board of Malaysia. He has vast experience in tax litigation and is thoroughly involved in the drafting of Malaysia’s tax legislation. He is an avid writer and has been actively writing articles revolving around Malaysia’s tax landscape. He is the founder and author of "Tax Talk!", an online newsletter for the general public that discusses recent developments in taxation and tax cases Irsyad is recognised as a key individual in reporting Malaysia's current tax developments. 

S. Saravana Kumar is the Head of the Firm’s Tax, SST & Customs and has appeared in benchmark litigations with a sizeable volume of wins in tax disputes. He has been recognised as one of the leading lawyers by Asialaw Profiles and has been named one of the 40 leading lawyers under 40 in Asia by Asian Legal Business in 2018. He was also named as one of the 100 leading lawyers in Malaysia by Asia Business Law Journal.  

Legal 500 commented that ‘Saravana Kumar is an outstanding tax lawyer with an impeccable track record. His arguments and strategies are courageous and groundbreaking. He is not only knowledgeable and up to date but also humble and polite. Highly recommended tax lawyer.’ He was formerly an Adjunct Professor with Universiti Tenaga Nasional (UNITEN). He also chairs the Taxation & Customs Committee of LAWASIA.