你的意识是说你的employment contract是在印度，来马来西亚工作纯粹是被seconded过来。
那我觉得你需要证明你是
a) 被 transferred temporarily by the employer to perform duties in Malaysia; and
b) after the completion of your temporary duties in Malaysia, you would returns to the same employer to continue your employment.
还有, “incidental" has not been defined in the ITA. Therefore, the meaning of the word incidental has to be referred to case laws. Incidental duties may be considered as duties that are connected to the duties of the main employment and which constitutes a necessary part of an employment. Incidental duties are exercised not to serve any independent purpose but to fulfill the purpose of the main employment.
以下可以供你参考： Some of the factors and circumstances to be considered collectively in determining whether the duties of employees on overseas secondment are incidental to the exercise of the employment in Malaysia.
1) Exercise of the employment in Malaysia？ Ascertain whether:
i) an employer-employee relationship exists; and
ii) the employee exercised his employment (performed services) with the employer in Malaysia prior to being seconded overseas.
2) Nature of overseas duties
If the duties performed outside Malaysia are connected with or are part and parcel of the employee’s regular duties in Malaysia, then the overseas duties are considered incidental to the employment exercised in Malaysia.
3) Purpose of overseas duties
The duties in Malaysia and outside Malaysia can be the same or not but if both the duties are carried out within the same employer-employee relationship and to further the purpose of the employer in Malaysia, then the overseas duties are considered incidental to the exercise of the employment in Malaysia.
4) Temporary nature of overseas duties
If after the completion of the overseas duties, the employee resumes work with his employer in Malaysia, these overseas duties would be considered temporary in nature and incidental to the main employment. The amount of time spent or the quantum of duties performed overseas is not a decisive factor in determining that the overseas duties are incidental to the employment exercised in Malaysia.
Although the employee does not return to work for the employer in Malaysia due to some specific reasons, the overseas duties are still considered temporary.
5) Place from where the duties are directed and controlled
As long as the direction and control lies with the employer in Malaysia, the overseas duties will be considered incidental to the employment in Malaysia although the directions are given infrequently or the control is through directions from the employer in Malaysia to the employee outside Malaysia. Control means setting standards, measuring actual performance and taking corrective action based on the reports received.
6) Payment for services performed If a company in Malaysia that enjoys the benefits from the overseas duties bears the cost of the employee’s remuneration during the overseas secondment, the overseas duties are considered incidental to the exercise of employment in Malaysia.
7) Commercial reality If an employer in Malaysia bears the risk and directly enjoys the economic benefits from the performance of the employee’s overseas duties then the duties performed overseas would be considered incidental to the exercise of his employment in Malaysia. The risk borne and the benefits received which are related to the work done in Malaysia and overseas has to be viewed from the perspective of commercial rationale.
把他的舉例相反，就可以符合了。
比如印度國家（當作他們的law和我們一樣）。
他們聘請，在那兒工作。過後被派來馬來西亞工作，工作性質一樣，工作關係和印度一樣（incidental to India employment),那不是我還是要在那兒中tax。這樣在這裡不用了，因為不是這裡的收入。 （上面有假設印度的law系統和我們一樣）
jack_2 发表于 22-8-2011 07:19 AM  | 
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