by DNH (BD) | Jan 7, 2026 | Corporate and Commercial
In the early rush to raise capital, many startups issue a series of convertible securities including SAFEs, KISSs, convertible notes, side letters, discount agreements and valuation caps, often across different rounds, timings, terms, and involve different investor...
by DNH (BD) | Dec 31, 2025 | Corporate and Commercial
Following the rollout of Phase 1 of the Stamp Duty Self-Assessment System (“STSDS”), duty payers are obliged to submit stamp duty returns and conduct self-assessments of the stamp duty payable for instruments or agreements relating to rentals or leases, general...
![Nike Global Trading BV, Singapore Branch v Pemungut Duti Setem, Malaysia [2025] MLJU 2768](https://dnh.com.my/wp-content/uploads/2025/11/28-Nov-Cover-1080x631.png)
by DNH (BD) | Nov 28, 2025 | Corporate and Commercial
Introduction The Court of Appeal in Nike Global Trading BV, Singapore Branch v Pemungut Duti Setem, Malaysia [2025] MLJU 2768 delivered a landmark decision that provides much-needed clarity on the application of stamp duty to novation agreements. The judgment...
![Significant Impact for Stamp Duty on Loan Agreements [Court of Appeal Decision in Pemungut Duti Setem v Ann Joo Integrated Steel]](https://dnh.com.my/wp-content/uploads/2025/11/26-Nov-Cover-1080x630.png)
by DNH (BD) | Nov 26, 2025 | Corporate and Commercial
The Court of Appeal of Malaysia in Pemungut Duti Setem v Ann Joo Integrated Steel Sdn Bhd [2025] 1 MLJ 141 delivered a landmark judgment considering (i) whether a loan instrument qualifies as an instrument under Item 22(1)(b) of the First Schedule of the Stamp Act...
by DNH (BD) | Nov 21, 2025 | Corporate and Commercial
In Dato’ Sri Andrew Kam Tai Yeow v Grandfoods Sdn Bhd & Anor and other appeals [2025] MLJU 819, the Malaysian Court of Appeal (“COA”) recently considered a specific legal question: whether a director scheduled to retire by rotation under the company’s Articles of...
by DNH (BD) | Oct 3, 2025 | Corporate and Commercial
On 14 July 2025, the Ministry of Investment, Trade and Industry (MITI) announced via a media statement that all exports, transshipments, and transit of Advanced Artificial Intelligence (AI) chips of United States origin will now require a Strategic Trade Permit (STA...
