共同申报准则（Common Reporting Standard，CRS）目前在金融服务领域和国际商务中是热门的课题。什么 是共同申报准则？为何它引起多方注意？它会产生什么影ࡺ

Ratings have existed for nearly 180 years! When the United States started expanding westward, so did the trading distance between merchants and their customers

Many large corporations have long used captives as an alternative to self-insurance to manage their insurance risks – more than 75% of Fortune 500 companies in the world own a captive today.

In 2016, the global economy grew at a moderate pace, with slower growth in most advanced and emerging economies.

The Global Incentives for Trading (GIFT) Programme is a scheme set up to attract international commodities traders to use Malaysia as their operational and trading base.

On 26 July 2023, the Federal Court allowed the appeal against the Court of Appeal's decision in Koperasi Sahabat Amanah Ikhtiar Bhd v RHB Investment Bank Bhd [2022] 6 MLJ 722...

The Federal Court case of PJD Regency Sdn Bhd v Tribunal Tuntutan Pembeli Rumah & Anor and other appeals (grounds of judgment dated 19.1.2021) dealt with the law concerning the Housing Development...

There has been a surge of activity in the captive space over the last couple of years. This has mainly been driven by the hardening third party insurance markets for both large and small organisations...

Here's a common situation – parties to a transaction submitted the relevant instrument for adjudication to the Stamp Duty Office of the Inland Revenue Board of Malaysia only to be taken by surprise when the instrument was assessed.

With the world continuing to suffer the effects of the Covid-19 pandemic, light is beginning to dawn with the advent of clinically proven vaccines, that will enable a return to ‘normality'.

Labuan IBFC and LIIA to host inaugural Asian Captive Conference 2017, aiming to raise awareness of the role of self-insurance in Asia.

2020 started in a promising way until the COVID-19 pandemic hit and the world essentially went into a lockdown. Businesses adapted and changed.

「CRS（共通報告基準）」と呼ばれるものが今、金融業界や国際的な業務に携わる人の間で話題となってい る。このCRSとは一体何で、何故注目

On 21 July 2023, the Inland Board of Revenue Malaysia ("IRBM") issued a Guideline addressing the basic concepts and implementation of the e-Invoice in Malaysia ("Guideline")...

The Collin's Dictionary defines the verb disgorge as: if something disgorges its contents, it empties them out. In the field of law, the term disgorgement has been used to mean the identification

Over the past few years, there have been significant changes to the global tax landscape as jurisdictions comply with international standards to reduce tax leakages.

The federal territory of Labuan was recently announced as one of the first territories in Malaysia to achieve ‘herd immunity' with 80 per cent of its adult population...

The Grant, which was originally made applicable to sukuk issued under the SC's SRI Sukuk Framework and bonds issued under the ASEAN Green, Social and Sustainability Bond Standards...

In the Kuala Lumpur High Court case of Ketua Pengarah Hasil Dalam Negeri v Tower Real Estate Investment Trust [2023] 2 MLRH 583 (this case hereinafter referred to as "Tower REIT") the Respondent...

There are circumstances where a bank may use its discretion to terminate contractual relationship with the customer and close the customer's account without disclosing any reasons for such termination.