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By Datuk Naban, S. Saravana Kumar
On 19.5.2016, in the case of IQSB v Ketua Pengarah Hasil Dalam Negeri, the High Court held that telecommunication towers are "plant".
By Datuk Naban, Crystal Wong Wai Chin
In recent years, an increasing number of Malaysian and foreign companies have embraced arbitration as an alternative means for resolving their commercial disputes.
By Datuk Naban, S. Saravana Kumar
Lately, the Customs has been rejecting applications for special refund of sales tax made under Section 190 of the Goods and Services Tax Act 2014 ("GST Act").
By Datuk Naban, S. Saravana Kumar
Recently, the High Court in UC Sdn Bhd v Ketua Pengarah Kastam, Malaysia set aside the uplifting of customs value by including royalty payments by the Customs.
By Datuk Naban, S. Saravana Kumar
The rules governing transfer pricing are significant for both taxpayers and tax administrators. This determines the income expenses and taxable profits of associated enterprises in different tax jurisdictions.
By Datuk Naban, S. Saravana Kumar
The topic of tax avoidance is no stranger to controversy, having sparked lots of interest in both private and public discourse.
By Lim Heng Seng
The Federal Constitution of Malaya is the grundnorm of the Malaysian legal order, the ultimate norm against which the legality of all other norms (or laws) must be measured.
By Andrew Chiew, Jennifer James Ilango
Eng Tou 110, a dumb barge ("Barge"), was towed by tugboat Inai Teratai 86 ("the Tug") along Sungei Loba Satubah, Sarawak when the Barge collided with the river bridge under construction by the plaintiff.
By Adlin Majid, Nadiah Abd Majid, Lyssa Loh Lee Keen
Data users may make an application for the renewal of the certificate of registration no later than 90 days before the date of expiry of the certificate of registration.
By Adlin Majid
Our goal is to provide you with a working knowledge of the PDPA and tips on what organisations should do to comply.
By Lim Jian
While the average business may not have a billion-dollar-generating secret, it may not realise the value in their existing information.
By Datuk Naban, Jennifer James Ilango
The hype is over! The long-debated goods and services tax ("GST") was implemented on 1 April 2015 by virtue of the Goods and Services Tax Act 2014 [Act 762].
By Chng Keng Lung
The courts in Malaysia do not appear to have considered the subject of waiver with the same degree of distinction similar to what has been presented in the above.
By Rosli Dahlan, Fawza Sabila Faudzi
It has been said that Islamic law and the civil law exist as parallel systems in Malaysia. The proposition, while attractive, is grossly inaccurate in law.
By Andrew Chiew, Jennifer James Ilango
The court made it clear that its judgment should not be construed as applicable in a case of an act of terrorism.