Implementation Timeline of GMT in Malaysia
A - MAIN REFERENCE MATERIALS
- Model GloBE Rules (Published 20/12/2021)
- Commentary to the GloBE Rules :
- First Edition (Published 14/03/2022)
- Consolidated Commentary (2023) (Published 25/04/2024)
- Consolidated Commentary to Model GloBE Rules (Published 09/05/2025)
- Agreed Administrative Guidance (AAG):
- Safe Harbours and Penalty Relief (Published 20/12/2022)
- AAG published on 02/02/2023
- AAG published on 17/07/2023
- AAG published on 18/12/2023
- AAG published on 17/06/2024
- AAG published on 15/01/2025 (Article 8)
- AAG published on 15/01/2025 (Article 9)
- AAG published on 05/01/2026 (Side-by-Side Package)New!
- Guidance on the GloBE Information Return (GIR):
B - SUPPLEMENTARY REFERENCE MATERIALS
FOR RELATED GMT ISSUES, PLEASE CONTACT US :