On 29 June 2015, the Income Tax (Deduction for Consultation and Training Costs for the Implementation of Flexible Work Arrangements) Rules 2015 (P.U. (A) 134) was published in the Official Gazette. The rules provide a double deduction incentive for the costs of implementing flexible work arrangements, such as flextime, telecommuting, permanent part-time, etc. Eligible costs include consultation fees and employee training costs for the implementation of such arrangements. In order to obtain the incentives, taxpayers must obtain certification from Talent Corporation Malaysia Berhad, an agency established under the Prime Minister’s Department to support Malaysia's workforce needs. The double deduction is...