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Publications
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...
Feb 21, 2023
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...
Nov 15, 2022
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...
Oct 14, 2022
Can The Inland Revenue Board Appoint A Person As Its Agent?
The Director General of Inland Revenue has the authority to appoint a person to pay taxes on behalf of another taxpayer. This alert...
Sep 6, 2022
Judicial Review: Taxpayer Successfully Challenged Minister’s Refusal To Grant Tax Incentives
Recently, the High Court allowed the application for judicial review by BHP (a company) to quash the Minister of Finance’s (Minister)...
Aug 29, 2022
High Court Rules Agreement For The Installation Of Gas Compressor Is Subject To RM 10 Stamp Duty
Recently, the High Court ruled that the Collector of Stamp Duties has no basis to subject an agreement for the installation of a gas...
Aug 17, 2022
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