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Showing 111 - 120 of 133 for "Malaysia" with applied filters

News & Analysis

Landmark Decision on Personal Data Protection in Malaysia

31 January 2022 by Shearn Delamore & Co

In a landmark decision, the High Court of Malaya at Kuala Lumpur declared that the Director General of Inland Revenue (“DGIR”) cannot use the provisions of the Income Tax Act 1967 (“ITA”) to override the protections offered under the Personal Data Protection Act 2010 (“PDPA”) to undertake a fishing expedition for the personal data of customers held by a company running a business as a data user.

News & Analysis

Agro-Mod Industries Sdn Bhd v Goods and Services; Tax Appeal Tribunal and Director General of Customs

31 January 2022 by Shearn Delamore & Co

Recently, the Court of Appeal ruled in Agro-Mod Industries Sdn Bhd v Goods and Services Tax Appeal Tribunal and Director General of Customsiii on the issue of whether the goods and services tax (“GST”) was chargeable on the sale of agricultural land under a contract entered into before GST was implemented with effect from 1 April 2015 (“Effective Date”).
News & Analysis
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World Tax 2022 is now live

28 September 2021 by Jon Moore

Our most comprehensive edition yet with more rankings, firms, jurisdictions and profiles
News & Analysis

Deloitte Asia Pacific Regional Profile (Tax Controversy)

06 September 2021 by Jon Moore

Deloitte Asia Pacific Regional Profile (Tax Controversy)
News & Analysis

Deloitte Asia Pacific Regional Profile (Indirect Tax)

06 September 2021 by Jon Moore

Deloitte Asia Pacific Regional Profile (Indirect Tax)
News & Analysis

Malaysia: Tax Highlights of Malaysia’s Budget 2021

13 July 2021 by Shearn Delamore & Co

On 6 November 2020, the Malaysian Minister of Finance, Tengku Datuk Seri Zafrul Tengku Abdul Aziz, unveiled the Malaysian Budget 2021 (“Budget”).

News & Analysis

Malaysia: Deductibility of Expenses Incurred by a Business in its Restructuring or Retrenchment Exercise

13 July 2021 by Shearn Delamore & Co

Faced with the current Covid-19 pandemic and the consequential economic ramifications, it is inevitable that affected businesses are put under increasing financial strain.
News & Analysis

Malaysia: Flextronics Shah Alam Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2018] 7 CLJ 487, High Court of Malaya in Shah Alam ― the existence of a domestic remedy does not act as a bar to an application for leave for judicial review

13 July 2021 by Shearn Delamore & Co

The longstanding position of the Inland Revenue Board of Malaysia (“IRB”) in regard to judicial review applications to challenge tax assessments raised by them is that the appeal procedure under section 99 of the Income Tax Act 1967 (“ITA”) is sufficient to address taxpayers’ complaints.
News & Analysis

Malaysia: Landmark Decision By Federal Court Confirming that Local Authorities Cannot Tax New Holdings by way of Amendments to a Valuation List

13 July 2021 by Shearn Delamore & Co

In 2018, Majlis Daerah Hulu Selangor (“Local Authority”) purportedly amended a 1996 Valuation List pursuant to Section 144 of the Local Government Act 1976 (“LGA”)

News & Analysis
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World Tax 2021 is now live

28 September 2020 by Jon Moore

Our most comprehensive edition yet with more rankings, firms, jurisdictions and profiles
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