Malaysia hosted the Workshop on The Implementation of Pillar Two 9 – 11 April 2023, Malaysian Tax Academy Malaysia

Country Correspondent: Dr Esther A.P. Koisin Article by Khif Faiz Mohamad, Department of International Taxation, IRBM

The issue of the implementation of Pillar Two remains an important topic for discussion amongst tax administrations. On 9 – 11 April 2023, Malaysia hosted a workshop discussing this topic for ATAIC members. This workshop also brought together members from international organisations namely the Commonwealth Association of Tax Administrators (CATA), Inter-American Center of Tax Administrations (CIAT), International Bureau of Fiscal Documentation (IBFD), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD) and Study Group on Asia-Pacific Tax Administration and Research (SGATAR) to provide their perspective and development on the implementation of Pillar Two. The on-site workshop was attended by ATAIC representatives from Kuwait, Maldives, Palestine, Qatar, Saudi Arabia, Türkiye and Malaysia. Participants shared the progress of the implementation of Pillar Two and the administrative structure in their respective jurisdiction. CATA was represented by Ms Mrinalini Kaur Sapra, Director of TPL-III, Department of Revenue, Ministry of Finance, India.

Malaysia, as a member of CATA, places great importance in sharing experience and fully support the CATA Strategic Priorities on Capacity Building for 2022 – 2025