text_id int64 | chunk_id int64 | chunk_text string | R1_income tax int64 | R1_tax rate int64 | R1_income int64 | R1_deduction int64 | R1_return int64 | R1_corporate int64 | R2_treaty int64 | R2_mli int64 | R2_withholding int64 | R2_dta int64 | R2_double tax int64 | R3_budget int64 | R3_regulation int64 | R3_parliament int64 | R3_policy int64 | R3_decree int64 | R3_bill int64 | R4_pillar 2 int64 | R4_beps int64 | R4_implementation int64 | R4_effective tax int64 | R5_documentation int64 | R5_transfer pricing int64 | R5_local file int64 | R5_cbc int64 | R5_deadline int64 |
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0 | 0 | Malaysia updates its CRS lists, adding Armenia, Rwanda, Senegal, and Uganda as reportable jurisdictions while removing Antigua and Barbuda, bringing the total participating jurisdictions to 117. RF Report
The Inland Revenue Board of Malaysia released the updated lists of jurisdictions for the automatic exchange of fin... | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
0 | 1 | Following these changes, the total number of participating jurisdictions now stands at 117 as of 15 January 2026. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
0 | 2 | The Common Reporting Standard (CRS) was designed to promote tax transparency with respect to financial accounts held abroad. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
0 | 3 | Since the CRS was adopted in 2014, over seven years have passed, during which over 100 jurisdictions have implemented the CRS, and financial markets have continued to evolve, giving rise to new investment and payment practices. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
0 | 4 | The OECD, working together with G20 countries, has therefore conducted the first comprehensive review of the CRS in consultation with participating jurisdictions, financial institutions and other stakeholders. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1 | 0 | Corporate tax compliance now requires enhanced disclosure of foreign assets and cross-border transactions. | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2 | 0 | The government announced additional GST exemptions for small businesses with annual turnover below the threshold. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
3 | 0 | Capital gains tax calculations have been modified to account for indexation benefits under the updated rules. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4 | 0 | Tax authorities are increasing scrutiny on digital transactions to improve transparency and reduce evasion. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
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