Feb 21, 2023Transfer Pricing Treatment Of IntangiblesThe “unique and valuable” nature of intangibles makes it challenging to conduct a valuation due to the absence of comparables. This alert...
Nov 15, 2022What Multinational Enterprises Should Know About BEPS 2.0The OECD has updated BEPS 2.0 to address tax challenges arising from the digital economy and to introduce a global minimum tax to be...
Oct 14, 2022Tax Deductibility Of Forest Expenditure & Forest AllowanceIn this alert, our pupil, Tan Jia Hua from the firm’s Tax, SST and Customs Practice, discusses the deductibility of various expenses...
Sep 6, 2022Can 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...
Aug 29, 2022Judicial 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 17, 2022High Court Rules Agreement For The Installation Of Gas Compressor Is Subject To RM 10 Stamp DutyRecently, the High Court ruled that the Collector of Stamp Duties has no basis to subject an agreement for the installation of a gas...