Question 4 (a) Bribery as they say is a norm in business. It is the lubricant that makes machine work. Not surprisingly many countries in the world accepted bribery as part of cost of doing business and except it as a business expenses. Required: (i) List two countries that accept bribery as tax deductible expense? (2 marks) (ii) What is the position of IRB Malaysia on bribery? (3 marks) (iii) Differentiate between Tax Avoidance and Tax Evasion. (5 marks) (b) What is the Rosette Principle and name the case that formed the principle? (c) The Sales and Service Tax was reintroduced back into the Malaysian tax system on 1 September 2018, replacing the repelled Goods and Service Tax. Required: (i) Define Sales Tax and Service Tax | (ii) What are the rates for respective taxes? (8 marks) (2 marks) [Total: 25 marks]