Publications

Double Taxation Agreement (DTA) or double tax treaty is an agreement or a contract drawn up between two states which are designed to: (i)...

22 September 2021 Recently, in KEM v Pemungut Duti Setem, UTC Johor Bahru[1], the Court of Appeal ruled in favour of the taxpayer where...

WMSB v Ketua Pengarah Kastam & Anor 15 September 2021 On 6 September 2021, the High Court allowed the application for judicial review by...

3 September 2021 Customs audits by the Royal Malaysia Customs Department (the Customs) are a common compliance mechanism to ensure that...

23 August 2021 Intra-Group Service Arrangements (IGSAs) are common amongst multinational corporations (MNCs) in order to, amongst others,...

August 12, 2021 Industrial building allowance (IBA) is a form of tax relief available to a taxpayer who has in a year of assessment (YA)...