Nur Ashikin Ishak; Mohd Rizal Palil; Siti Fatimah Abdul … - In: Global business and finance review 29 (2024) 6, pp. 1-16
Purpose: This study aims to propose a potential tax model for taxing e-commerce transactions in Malaysia. Design … interviewing key policymakers, tax authorities, and tax practitioner representatives. Findings: The findings revealed that the … Malaysian government should deploy the Payment Service Providers (PSP) Tax Model to tax e-commerce transactions effectively …