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New Guideline on Hybrid Instruments and Their Tax Treatments

New Guideline on Hybrid Instruments and Their Tax Treatments

by DNH (BD) | Aug 28, 2024 | Corporate Newsletter

The Inland Revenue Board (“IRB”) has issued a new guideline that provides clarity on the tax treatment of various financial instruments (“Guideline”). The Guideline begins by outlining the general characteristics of equity and debt instruments, emphasizing the...
Amendments to Occupational Safety and Health Laws

Amendments to Occupational Safety and Health Laws

by DNH (BD) | Aug 15, 2024 | Corporate Newsletter

Effective from 1 June 2024, significant amendments to the Occupational Safety and Health Act 1994 (“OSHA”) and the repeal of the Factories and Machinery Act 1967 (“FMA”) will introduce substantial changes affecting workplaces across Malaysia. Key Amendments and...
Case Spotlight – Employee Claiming Constructive Dismissal Bound by Reasons Stated in Resignation Letter

Case Spotlight – Employee Claiming Constructive Dismissal Bound by Reasons Stated in Resignation Letter

by DNH (BD) | Aug 13, 2024 | Employment Law

In a constructive dismissal case, is the aggrieved employee bound by the reasons stated in his resignation letter, or can he raise new grounds of constructive dismissal at the Industrial Court? The answer to this question would have a far-reaching impact on how...
Employees’ Social Security (Amendment) Act 2024 and Employment Insurance System (Amendment) Act 2024

Employees’ Social Security (Amendment) Act 2024 and Employment Insurance System (Amendment) Act 2024

by DNH (BD) | Aug 9, 2024 | Corporate Newsletter

On 25 June 2024, two significant amendments were passed: the Employees’ Social Security (Amendment) Act 2024 and the Employment Insurance System (Amendment) Act 2024. These changes are set to further impact the social security landscape for employers and...
Case Spotlight: Non-Compliance with an Industrial Court Award

Case Spotlight: Non-Compliance with an Industrial Court Award

by DNH (BD) | Jul 29, 2024 | Employment Law

What happens when an Industrial Court Award is handed down but one party refuses to comply with it? In such a situation, the party who alleges the non-compliance of the award (“Party A”) has to go through a non-compliance proceeding before the award can be enforced....
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Most Recent

  • Malaysia’s Revised Expatriate Salary Requirements & Employment Pass Policy
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  • Case Spotlight: Directors Can be Sued Independently of Their Company for Unpaid EPF Contributions
  • Key Insights on the Revised Guidelines on Unlisted Capital Market Products under the Lodge and Launch Framework (“Guidelines”) effective 30 March 2026
  • Case Spotlight: Consequences of a Failed Constructive Dismissal Claim

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