RDS is pleased to publish RDS Legal Insight Q1 of 2024. This quarterly magazine features the following articles by our colleagues: 1)...

Section 140A of the Income Tax Act 1967 (ITA) provides that transactions with an associated person must be determined and applied at...

Section 245 of the Companies Act 2016 (CA 2016) provides for a company and for its directors and manager to keep and maintain accounting...

In the realm of investments and financial transactions, what meets the eye may not be the legal reality. The Court of Appeal has recently...

The present information age is characterised by the abundance of information and minimal restrictions on access and control thereof. The...

A caveat may be entered by the Registrar on the register document of land title to prohibit the enforcement of registration, endorsement,...

Recently, the Court of Appeal unanimously allowed the taxpayer’s appeal in relation to a RM 28 million sales tax dispute. This case which...

The doctrine of kompetenz-kompetenz is reflected in Section 18 of the Arbitration Act 2005[1], in which the arbitral tribunal may rule on...

Recently, the Court of Appeal affirmed the decision of the High Court which allowed the taxpayer’s appeal to deduct the Bumiputera...

In Ssangyong Engineering & Construction Co Ltd v Oxley Rising Sdn Bhd and Another [2023] MLJU 404, the High Court set aside an...

Embarking on the complex journey of land ownership in Malaysia reveals a tapestry woven with historical, ethnic and legal intricacies....

Recently, the Special Commissioners of Income Tax (SCIT) ruled in favour of the taxpayer in ruling that the gains arising from the...

Recently, the High Court dismissed an interim injunction application by a pharmaceutical company (Borrower) to restrain its receivers and...

A striking out order (Order) is often described to be a draconian order. In this regard, the UK Supreme Court in the case of Summers v...

In Petronas Carigali Sdn Bhd (PCSB) v Pemungut Duti Setem [2023] 6 AMR 427, the High Court ruled in favour of the taxpayer where the...

On 8 January 2024, the Securities Commission (SC) announced that the Advisory Committee on Sustainability Reporting (ACSR) will be...

RDS Partnership congratulates Johor Plantations Group Berhad (JPG) on its venture with Fuji Oil Asia Pte. Ltd. (Fuji Oil), a subsidiary...

During the Budget 2024 Speech, the Minister of Finance announced the introduction of capital gains tax (CGT) in Malaysia with the view of...

Recently, RDS successfully represented the largest electricity provider in Malaysia in striking out a claim for alleged trespass over...

On 5 October 2022, the Dewan Rakyat passed the Environmental Quality (Amendment) Bill 2022 (2022 Bill) which, increases  the penalties...