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Mohd Arief Emran Arifin Baker McKenzie

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Case Law Update: Goods and Services Tax Act 2014 - Special Refund of Sales Tax for Goods Held on Hand

Malaysia - October 27 2017 By way of background, the goods and services tax (GST) regime in Malaysia was implemented on 1 April 2015. Prior to the implementation of GST, Royal...

Adeline Wong.


Malaysia: Insolvency Act 1967 Comes into Force

Malaysia - October 10 2017 After receiving the Royal Assent on 10 May 2017, the Bankruptcy (Amendment) Bill 2016 (Bill) has finally come into force in Malaysia on 6 October 2017...

Kherk Ying Chew.


Stamp Duty Remission - Negative Pledges in Loan Documentation

Malaysia - March 28 2017 Negative pledges have become commonplace in modern loan documentation, especially in facility agreements between banks and companies. Generally...

Adeline Wong.


Changes to Bankruptcy Law in Malaysia

Malaysia - November 28 2016 On 21 November 2016, the Bankruptcy (Amendment) Bill 2016 (Bill) was tabled in Parliament. The Bill will rename the Bankruptcy Act 1967 to the...

Kherk Ying Chew.


Imposition of withholding taxes in the context of the digital economy

Malaysia - November 30 2015 Like many other jurisdictions, Malaysia imposes withholding taxes on certain types of payments made to non-residents by residents. In Malaysia, the...

Kellie Allison Yap, Jason Liang, Kae Jeen Wong, Adeline Wong.