Double Taxation Agreements1 (DTAs) have become increasingly important in regulating taxation matters when cross-border businesses are involved. DTAs safeguard taxpayers by preventing...

Lately, the Customs has been rejecting applications for special refund of sales tax made under Section 190 of the Goods and Services Tax Act 2014 ("GST Act").

In cases of forced resignation and constructive dismissal, the facts of an employees' dismissal are in dispute. In view of this, the burden is on the employee to prove on a balance...

The Ministry of Energy Transition and Water Transformation recently introduced the Low Carbon Energy Generation Programme ("Programme") with a total quota allocation of 400MW.

Installation of a software without a valid license is a copyright infringement. In Malaysia, section 13 of the Copyright Act 1987 makes this clear by conferring exclusive rights to software developers...

In the fast-paced world of IT, Service Level Agreements ("SLA") play a crucial role in fostering successful partnerships between customers and IT vendors. Think of SLAs as a roadmap that provides...

In our previous article, we discussed measures a company should consider taking in response to a data breach.1 In this article, we will expand the discourse to the potential liabilities a company...

On 24.2.2023, the Unity Government re-tabled the long-awaited Budget 2023 ("Budget"). Beneficiaries include the EV and agriculture industries, MSMEs...

The gig economy involves the exchange of labour and resources, typically on digital platforms which connect freelancers with customers to provide short-term services or asset-sharing.

The rules governing transfer pricing are significant for both taxpayers and tax administrators. This determines the income expenses and taxable profits of associated enterprises in different tax jurisdictions.

The three RMOs were Luno Malaysia Sdn Bhd, SINEGY Technologies (M) Sdn Bhd and Tokenize Technology (M) Sdn Bhd.

The cost of an arbitration, which includes the fees of an arbitrator, is usually negotiated and agreed upon between parties and the arbitral tribunal before or at the start of the proceedings.

The English High Court ruled in favour of Lidl, a German bargain supermarket, in a trademark action against Tesco over the use of a yellow circle on a square blue backdrop.

Lakefront Residence Sdn Bhd v Tribunal Tuntutan Pembeli Rumah & Anor (and 3 Other Appeals) [2023] MLJU 2352...

In an arbitration, jurisdictional challenges are commonly raised when a party contends that a particular claim does not fall within the scope of an arbitration agreement.

A government backbencher, Syahredzan Johan, has raised concerns about the lengthy patent and trademark application process at the Intellectual Property Corporation of Malaysia (MyIPO).

Societal shifts in values have persuaded businesses to demonstrate their ESG contributions and reduce the environmental and social harm they may cause...

Only last year, it was reported that 51% of Malaysia's workforce experienced work-related stress[1]. Mental health is a crucial topic to be discussed, as it is paramount...

Section 109 of the Income Tax Act 1967 (ITA) imposes withholding tax on royalties paid to non-residents. However, certain royalties are not taxable under various ...