On 8 April 2019, the Malaysian Parliament reportedly approved the Service Tax (Amendment) Bill 2019, which provides for the taxation of digital services at a rate of 6%. This was proposed as part of the Budget for 2019 and includes the introduction of service tax registration and payment requirements from 1 January 2020 for foreign service providers making supplies to Malaysian consumers (B2C). For this purpose, foreign service providers include persons outside Malaysia providing digital service to Malaysian consumers, as well as persons outside Malaysia operation an online platform for the provision of such services. Digital service is defined as...