by DNH (BD) | Jan 10, 2025 | Employment Law
Gains or profits made from employment are subject to income tax payments under section 4(b) of the Income Tax Act 1967 (“ITA 1967”). However, does this requirement also apply to remuneration of independent non-executive directors? Recently, the High Court had to...
by DNH (BD) | Dec 23, 2024 | Corporate Newsletter
This update provides an overview of the upcoming Global Minimum Tax (GMT) framework, aimed at helping Malaysian MNCs, SMEs, and tax professionals understand the key changes expected in 2025 and how it may impact their tax strategies and operational planning. To recap,...
by DNH (BD) | Dec 19, 2024 | Corporate Newsletter
This update is relevant to taxpayers, property buyers, investors, and businesses that enter into any types of instruments, contracts and agreements in the ordinary course of business which attract stamp duty. Here’s a summary of the proposed amendments and their...
by DNH (BD) | Dec 18, 2024 | Employment Law
Once a collective agreement is signed between the employer and the trade union, section 16 of the Industrial Relations Act 1967 (“IRA 1967”) requires parties to jointly deposit such agreement with the Industrial Court for the purposes of cognizance. However, does...
by DNH (BD) | Dec 16, 2024 | Corporate Newsletter
This update is especially relevant to business owners, advertisers, ad agencies, digital marketeers, and tech service providers who promote their own and/or third party brands and products through third-party websites or apps. Key Update Combatting Ad Placement on...