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Publications & News
COA upholds leave granted to Petronas unit to start judicial review against IRB
4 April 2023 PUTRAJAYA (April 4): A three-member Court of Appeal (COA) bench has upheld the High Court’s decision in granting leave to...
Pricing Adjustments Made To Median Pricing
Recently, the High Court dismissed the Director General of Inland Revenue’s (DGIR) appeal in a transfer pricing appeal. The key issue in...
Legal Insight Vol.9/Q1/2023
RDS is pleased to publish RDS Legal Insight Q1 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...
The Wiramuda Case – Landmark Federal Court Ruling That Compensation Is Not Taxable
Recently, the Federal Court led by the Chief Justice unanimously ruled in favour of the taxpayer by ruling that Section 4C of the Income...
RDS Legal Insight Vol.9/Q1/2023
RDS is pleased to publish RDS Legal Insight Q1 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...
UK Supreme Court’s Ruling In The NCL Investments Ltd Case
Recently, the United Kingdom Supreme Court in NCL Investments Ltd v Revenue and Customs Commissioners [2022] 1 WLR 1829 dealt with the...
Transfer Pricing In The Software Industry: The Oracle India Case And Its Impact
Oracle India Pvt. Ltd. (Oracle India) v Deputy Commissioner of Income Tax W.P. (C) 7828/2010 is a transfer pricing dispute which...
Transfer Pricing Treatment Of Intangibles
The “unique and valuable” nature of intangibles makes it challenging to conduct a valuation due to the absence of comparables. This alert...
Former judge honoured for ‘unflinching commitment’
16 December 2022 KUALA LUMPUR: Former High Court and Court of Appeal judge Datuk Seri Hishamudin Yunus was honoured on Wednesday for his...
Tuanku Muhriz: Judicial Appointments Commission Act should be incorporated into Federal Constitution
16 December 2022 KUALA LUMPUR (Dec 13) : The Yang di-Pertuan Besar of Negeri Sembilan, Tuanku Muhriz Tuanku Munawir, has proposed that...
Compensation for forcefully acquired properties should not be subject to income tax, rules ad by IRB
12 December 2022 PUTRAJAYA (Dec 12): In a landmark judgement, the Federal Court last Friday (Dec 9) ruled that the compensation obtained...
Muhibbah Engineering gets nod to challenge tax assessments imposed by IRB
2 December 2022 PUTRAJAYA (Dec 2): Listed construction firm Muhibbah Engineering (M) Bhd on Thursday (Dec 1) succeeded in obtaining leave...
What Multinational Enterprises Should Know About BEPS 2.0
The OECD has updated BEPS 2.0 to address tax challenges arising from the digital economy and to introduce a global minimum tax to be...
Tax Deductibility Of Forest Expenditure & Forest Allowance
In this alert, our pupil, Tan Jia Hua from the firm’s Tax, SST and Customs Practice, discusses the deductibility of various expenses...
Barakah Offshore withdraws appeal against Petronas in RM1 bil suit over licence suspension
29 September 2022 PUTRAJAYA (Sept 29): Barakah Offshore Petroleum Bhd and its subsidiary have withdrawn their appeal against the High...
Barakah withdraws appeal in RM1bil suit against Petronas
29 September 2022 KUALA LUMPUR: Barakah Offshore Petroleum Bhd (Barakah) and its subsidiary PBJV Group Sdn Bhd (PBJV) today withdrew...
JC Ros Mawar recuses herself from another 1MDB suit
23 September 2022 KUALA LUMPUR (Sept 23): Judicial Commissioner Roz Mawar Rozain on Friday (Sept 23) recused herself from hearing another...
Legal Insight - Vol.7/Q2/22
This 7th edition of RDS Legal Insight magazine features 5 articles written by our colleagues: 1. Production Of Bankers’ Books Under The...
Seeking to protect seats-
Seeking to protect seats, Penang assemblymen argue in court that anti-hopping law violates constitutional freedom 14 September 2022...
Penang High Court to deliver party hopping case decision on Oct 6
14 September 2022 GEORGE TOWN: The High Court has set Oct 6 for its decision on amending the originating summons (OS) for four Penang...
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