In Malaysia, the compensation paid to company directors can generally be categorised into two main types which are director fees and director remuneration. While both forms of compensation are paid to directors for their services, they differ in terms of nature, approval process, and taxation. Understanding these differences is crucial for compliance with the Companies Act 2016 and the Income Tax Act 1967.

Company directors play an important role in overseeing and operating a company. They hold the responsibility of making important decisions that affect the company and its shareholders. Hence, it is vital for directors to adhere to legal and ethical standards while prioritising the company’s best interests. Understanding their duties and obligations helps directors to execute their roles effectively and minimising legal liabilities.

自2025年1月1日起，香港将对全球合并年收入超过7.5亿欧元（约合人民币58亿元）的跨国企业集团实施15%的全球最低税制度。跨境企业需前瞻性评估税务合规成本，并适时调整集团架构。香港立法会于2025年5月28日审议通过《2024年税务（修订）（跨国企业集团的最低税）条例草案》，标志着香港依据经济合作与发展组织（OECD）税基侵蚀与利润转移（BEPS）2.0方案，正式启动全球最低税及香港最低补足税的立法程序。

Companies registered in U.S. states are registered as foreign company in addition to domestic company. In the corporate world, “domestic" refers to the state in which the company is formed, and “foreign" refers to every other state. For example, a company formed in New York is a “domestic" company in New York and is “foreign" in every other state.