by DNH (BD) | Jan 15, 2025 | Employment Law
The Occupational Safety and Health Amendment Act 2022 came into force on 1 June 2024 and has brought about substantial changes to the Occupational Safety and Health Act 1994 (“OSHA”). The amendments expanded the scope of OSHA, strengthened enforcement mechanisms and...
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...
