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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

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

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: 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

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

Deloitte - Asia-Pacific regional indirect tax interview (ii)

13 July 2020 by Wong Meng Yew

Wong Meng Yew answers questions about recent indirect tax developments in the Asia-Pacific region
News & Analysis

New Regional Legal Network, DNA, formed by Shearn Delamore & Co., Drew & Napier and Makarim & Taira S

13 March 2020 by Shearn Delamore & Co - Malaysia

Shearn Delamore & Co formed an alliance with Drew & Napier LLC from Singapore and Makarim & Taira S. from Indonesia to launch a blue chip regional legal network named Drew Network Asia (DNA).

News & Analysis

Forging a robust tax system with a common law tradition

25 September 2019 by Irene Yong

Irene Yong, a partner with Shearn & Delamore & Co, discusses developments in the Malaysian tax space
News & Analysis

Forging a robust tax system with a common law tradition

07 December 2018 by Irene Yong

Irene Yong from Shearn Delamore & Co provides overview of the structure of Malaysia’s tax system, covering the country’s recent developments in legislation
News & Analysis

Tax & Revenue: Lam Ah Company Sdn Bhd v Ketua Pengarah Kastam Dan Eksais Civil Appeal No. P-01(A)-558-09/2021

17 August 2022 by Shearn Delamore & Co - Malaysia

In this article, Analise Cheong reviews the recent Court of Appeal decision in the case of Lam Ah Company Sdn Bhd v Ketua Pengarah Kastam Dan Eksais Civil Appeal No. P-01(A)-558-09/2021.
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