rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Lifting the corporate veil
    sub title: director's liability on company's tax debts
  name:
    name part: Surani Che Ismail
    role:
      role term: creator
    role:
      role term: author
  name:
    name part: Wan Mohd Zulhafiz Wan Zahari
    role:
      role term: degree supervisor
  name:
    name part: International Islamic University Malaysia
    name part: Department of Civil Law
  type of resource: text
  genre: theses
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    date issued: 2022
    issuance: monographic
  language:
    language term: eng
  language: languageTerm
  physical description:
    form: print
    extent: xviii, 119 leaves ; 30 cm.
  abstract: The company’s law doctrine of separate legal entity and limited liability generally exempting the directors from being liable for their company’s debts. However, the corporate veil has to be lifted to find the alter ego behind the lifeless company, and making the directors liable for the company’s tax debts. This study examines the application of section 75 and section 75A of the Malaysian Income Tax Act 1967 in making directors jointly and severally liable for the taxes and debts of their companies while comparing to legislative provisions and best practices in another jurisdictions, particularly in Canada and Australia. It also investigates the existing application of the Malaysian tax law and the director’s duties in the Companies Act 2016, with similar comparison to Canadian and Australian company laws and tax laws regarding the director duties and imposition of liability on directors for corporations tax debts. This study utilizes a mixed qualitative approach comprising of two methodologies; firstly, library research of the existing laws, articles, books, journals, reports, studies and other information pertaining to tax law on director’s duties and personal liability for company’s tax debts and also tax law of Canada and Australia. This data constitutes the primary data for this research. Secondly, the data on implementation of legal actions against the directors in Malaysia for the company’s tax debts are requested and collected from Jabatan Pungutan Hasil and Jabatan Teknologi Maklumat of the Inland Revenue Board of Malaysia (IRBM) headquarters in Cyberjaya as secondary data to support the theory of efficiency of this law in Malaysia.
  target audience: specialized
  note: by Surani binti Che Ismail
  note: Abstracts in English and Arabic.
  note: "A dissertation submitted in partial fulfilment of the requirements for the degree of Master in Comparative Laws." --On title page.
  note: Thesis (MCL)--International Islamic University Malaysia, 2022.
  note: Includes bibliographical references (leaves 116-118).
  subject:
    geographic code: a-my---
  identifier: http://studentrepo.iium.edu.my/handle/123456789/11487
  record info:
    record content source: UIAM
    record creation date: 230718
    language of cataloging:
      language term: eng