ArticleMalaysia Budget 2026: The Rakyat's BudgetPrime Minister Anwar Ibrahim recently announced the Malaysia Budget 2026 on 10 October 2025 (the 2026 Budget)...MalaysiaTaxAlvarez & Marsal
ArticleThe Tax Treatment Of Local And Foreign Employee Share Option Schemes In MalaysiaEmployees are an important asset to companies and thus, making them feel valued is imperative to enhance employee retention effortsMalaysiaTaxAzmi & Associates
ArticleMalaysia's Forest City Single Family Office Incentive SchemeMalaysia has taken a significant step toward positioning Forest City, Johor, as a regional hub for wealth management with the introduction of the Single Family Office (SFO) Incentive Scheme...MalaysiaTaxAlvarez & Marsal
ArticleCapital Gains Tax In MalaysiaCapital Gains Tax ("CGT") has been introduced in Malaysia through the Budget 2024, marking a significant shift in the country's tax landscape.MalaysiaTaxAzmi & Associates
ArticleAdvance Ruling By Director General Of Inland Revenue Not Amenable To Judicial ReviewOn 29 June 2020, the Federal Court in IBM Malaysia Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (01(f)-37-11/2019(W)) dismissed the taxpayer's appeal against the decision made by the Director General of Inland Revenue ...MalaysiaTaxSKRINE
ArticleConstitutional And Legal Framework For Sarawak, Malaysia: What Foreign Investors Need To Know?Sarawak or better known as the ‘The Land of the Hornbills' is one of the jewels of Southeast Asia, known for its beautiful cities, multicultural ethnic population and its vast rainforests which makes it a popular tourist destination in Malaysia. MalaysiaGovernment, Public SectorAzmi & Associates
ArticleTax Espresso - December 2015According to the Media Release issued by the Inland Revenue Board (IRB) on 17 November 2015, delegates at the CATA conference have had serious discussions on ways to overcome various BEPS issues, especially on TP and treaty abuse. MalaysiaTaxDeloitte
ArticleTax Espresso - February 2016On 28 January 2016, the Minister of Finance announced the recalibration of the 2016 Budget given the current economic climate. Among the measures that have been proposed are:MalaysiaTaxDeloitte
ArticleDiscerning The Judicial Trend In Recent Tax Avoidance CasesThe topic of tax avoidance is no stranger to controversy, having sparked lots of interest in both private and public discourse. MalaysiaTaxLee Hishammuddin Allen & Gledhill
ArticleLegal Updates On The Solar Energy Industry In MalaysiaIn an effort to pave the way towards a more sustainable and green future, the Government of Malaysia ("Government") in 2018 announced a target for the country to increase renewable energy in its...MalaysiaEnergy and Natural ResourcesAzmi & Associates
Article[TAX] Special Alert: TPR 2023 – For Better Or For Worse?On 29 May 2023, the Income Tax (Transfer Pricing) Rules 2023 ("TPR23") was gazetted. TPR23 takes effect from the year of assessment ("YA") 2023[1] and replaces its decade-old predecessor...MalaysiaTaxLee Hishammuddin Allen & Gledhill
Article[TAX, CUSTOMS & TRADE] Special Alert: Navigating Capital Gains Tax: Roadmap To A New Tax LandscapeWith the gazetting of the Finance (No. 2) Act 2023 on 29.12.2023, capital gains tax ("CGT") was introduced into the Malaysian tax regime. In this alert, we summarise the essential elements andMalaysiaTaxLee Hishammuddin Allen & Gledhill
ArticleLabuan IBFC Sectors & Offerings: FAQsLabuan company can open foreign accounts with any banks in Labuan or outside Labuan. However, the account name must be the Labuan company name.MalaysiaTaxLabuan IBFC Inc
Article[TAX] Special Alert: Budget 2024: Special Legal InsightsOn 13.10.2023, the Malaysia's Budget 2024, themed "MADANI Economy: Empowering the People", was tabled by the Prime Minister and Finance Minister.GlobalTaxLee Hishammuddin Allen & Gledhill