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Publications & News
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Environmental, Social and Governance Agenda Amongst PLCs
ESG encapsulates a powerful trinity of principles that have evolved from being a mere corporate buzzword into a business framework which...
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Court Of Appeal Rules That Low-Cost Exemption Payment Is Not Tax Deductible
Recently, the Court of Appeal in Ketua Pengarah Hasil Dalam Negeri Malaysia v Ehsan Armada Sdn Bhd [2024] 2 MLJ 494 disallowed the...
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Amendments To The Capital Gains Tax Provisions Via The Income Tax (Amendment) Act 2024
Following the implementation of the capital gains tax with effect from 1 March 2024, the Income Tax (Amendment) Act 2024 (the Amendment...
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Leave Application To Commence Derivate Actions Explained By The Federal Court
Derivative action is an action commenced on behalf of a company, especially in cases of “fraud on the minority” and “wrongdoers in...
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High Court Makes GST Ruling On Non-Reviewable Contract
Recently, the High Court ruled in favour of the taxpayer in Konsortium CMC Engineering Sdn Bhd – Colas Rail SA – Uni-way Sdn Bhd v Ketua...
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Contemporaneous Documentary Evidence In The Face Of Conflicting Oral Evidence
In the complex world of legal disputes, where truth is often obscured by the fog of conflicting narratives, one might overlook the humble...
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Common Corporate Exercises By Listed Companies
Companies often embark on a spectrum of corporate exercises designed to bolster their market standing, drive shareholder value and adapt...
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Elevated Standard Of Conduct For Capital Market Intermediaries
On 29 March 2024, the Securities Commission Malaysia (SC) issued the revised Guidelines on Conduct for Capital Market Intermediaries...
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Reinsurance Contracts: Reconciling “The Claims Co-Operation Clause” And “Follow The Settlement Clause”
Reinsurance is essentially insurance that a reinsurance company (reinsurer) undertakes to assume the risks of another insurance company...
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Can A Company Be Wound-Up Based On Adjudicated Decision Under The CIPAA 2012?
Once a valid and enforceable judgment has been obtained by one party against another, a winding-up court will not revisit the judgment to...
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Multi-Tiered Dispute Resolution Clauses – Potholes or Prudence
Multi-tiered dispute resolution clauses have become a ubiquitous feature in commercial contracts, offering parties an alternative avenue...
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The Liability Of Private Hospitals In Medical Negligence Cases
In medical negligence cases, once negligence by the doctor has been established, the dispute then focuses on who should pay the damages,...
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Sexual Harassment In The Workplace: Implications And Ways To Address It
The topic of sexual harassment in the workplace is still a prevalent topic to date. Research has shown that chronic stress caused by...
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Court of Appeal Affirms Taxpayer’s Leave To Challenge Section 44(6) Tax Exemption Revocation
The Court of Appeal unanimously dismissed the appeal by the Director General of Inland Revenue (DGIR) to challenge the granting of leave...
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From Tweets To Torts: Defamation In The Age Of Social Media
We do not often consider the impact of our words, at least not in the strictly legal sense. Yet, across centuries and cultures, the value...
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High Court Rules Revenue Interpretation Of Tax Exemption Under Paragraph 33A Is Flawed
Recently, the High Court in Notable Vision Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2024] MLJ 173 held that the taxpayer was entitled...
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The Future Of Corporate Dynamics: Exploring Nominee And Anonymous Shareholders
In today's corporate landscape, the roles of nominee shareholders and anonymous shareholders are undeniably significant. While both...
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High Court Rules Independent Director’s Fees Are Not Employment Income
Recently, the High Court in OCP v Ketua Pengarah Hasil Dalam Negeri [2024] MLJU 385 ruled in favour of the taxpayer, where it was held...
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Shielding Defamation: Absolute Privilege In The Courtroom
In the realm of legal proceedings, a powerful shield known as absolute privilege stands guard, providing robust protection to statements...
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Country Garden Pacificview Case: Dispute Over Refund Upon Cancellation Of SPA
When a developer fails to deliver vacant possession within the stipulated time as stated in the sale and purchase agreement (SPA), the...
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