Opening a foreign branch office in China requires careful planning and compliance with a range of legal requirements.

Double Taxation Agreements[1] (DTAs) have become increasingly important in regulating taxation matters when cross-border businesses are involved. DTAs safeguard taxpayers...

The Taxpayer has been in the business of manufacturing, assembling, and trading plastic injection-moulded products since 1993.

Transfer pricing refers to the price of transfers and transactions entered into between related parties or subsidiaries. Transfer pricing generally refers to intercompany...

纳闽岛公司是按照《1990年纳闽岛公司法案》（LCA 1990）注册的公司。依此法注册的公司允许在纳闽岛境内、从纳闽岛或通过纳闽岛开展业务 ...

Recently, Evrol Mariette Peters JC of the Johor Bahru High Court has in the case of Seaport Worldwide Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2020] 8 AMR 88 ("Seaport")...

Labuan is a financial centre located in Malaysia. The following article discusses its role and features, including tax and trusts regimes.

The impact of the Goods & Services Tax on property transactions and other related issues.

Labuan International Business and Financial Centre (Labuan IBFC) provides a wide spectrum of financial products and services for corporations and individuals, both in the conventional and Islamic space.

The goal is to increase total taxes paid by global businesses, regardless of their location, legal structure, or industry.

The Netting of Financial Agreements Act 20151 came into force on 30 March 2015.

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.

On 17 May 2022, the Kuala Lumpur High Court (KLHC) dismissed the Director General of Inland Revenue's (DGIR) appeal in Sandakan Edible Oils. This was a landmark decision which vindicated the tax...

A Labuan company is a company incorporated or registered under the Labuan Companies Act 1990 (LCA 1990).

Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021 [P.U.(A) 353/2021] ("P.U.(A) 353/2021"); and ...

Recent global events from the release of the Panama Papers to a series of high-profile inversions have given international tax regulators both rhetorical ammunition and public support to execute a global crackdown on multinational tax planning.

The Common Reporting Standard (CRS) is currently the hot topic amongst those in the financial services industry and international business.

Sabah, better known as "The Land Below The Wind" is strategically located on the island of Borneo with its top-tier tourist destinations and attractions lying below the typhoon belt of East Asia.

The Inland Revenue Board of Malaysia ("IRB") actively conducts tax investigations or "raids" on taxpayers.

On 18 October 2024, Malaysia's Budget 2025 ("Budget") proposals were unveiled. Focused on revitalising the economy and fostering transformative growth...