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Publications & News


MOSTI’s Large Language Models (LLMs) – Some Legal Concerns
Personal Data Security LLMs are trained on extremely large datasets of text, enabling them to learn intricate language patterns and nuances. LLMs are designed to continuously learn and evolve by storing data that has been fed into the system. This raises concerns regarding personal data protection, which falls under the Personal Data Protection Act 2010 (PDPA). In order to develop a more efficient and accurate LLM system, companies may unlawfully collect and process personal


Modernising Tobacco Control: A Stricter Yet Compromised Reform?
The rising prevalence of smoking, particularly among minors, has led to the enactment of the Control of Smoking Products for Public Health Act 2024 (Act). Previously, the absence of standalone legislation left e-cigarettes and vaping devices in a regulatory gray area, inadvertently facilitating youth smoking initiation. This new Act aims to provide a comprehensive framework for regulating all smoking products in Malaysia. However, with the removal of the Generational End Game


Influence Peddling: Whether Familiarity & Association Renders A Contract Unlawful
There is a distinction between familiarity and influence peddling. While the former is commonplace in business dealings, the latter undermines public trust and is contrary to public policy. The Federal Court in Merong Mahawangsa Sdn Bhd & Anor v Dato’ Shazryl Eskay bin Abdullah [2015] 5 MLJ 619 established that an agreement to provide services to influence a public decision-maker in awarding a contract is contrary to public policy and therefore void under Section 24(e) of th
Tuanku Muhriz: Judicial Appointments Commission Act should be incorporated into Federal Constitution
16 December 2022 KUALA LUMPUR (Dec 13) : The Yang di-Pertuan Besar of Negeri Sembilan, Tuanku Muhriz Tuanku Munawir, has proposed that the Judicial Appointments Commission (JAC) Act 2009 be made part of the Federal Constitution, to better ensure that the appointment of judges is independent. As the Federal Constitution is the supreme law of the country, Tuanku Munawir said the recent political developments in Malaysia had led to many discourses on the constitution. He said ma


Covid-19: PEMULIH Relief Package
On 28 June 2021, the Prime Minister, YAB Tan Sri Dato’ Haji Muhyiddin bin Haji Mohd Yassin, unveiled the RM 150 billion National People’s Well-Being and Economic Recovery Package (PEMULIH). This initiative aims to help reduce the impact of the further extended Phase 1 Movement Control Order which forms part of the 4-Phase National Recovery Plan implemented due to the COVID-19 pandemic. The PEMULIH package is implemented with 3 main focuses, namely (i) to uphold the Prihatin R
Impact Of Covid-19 To Permanent Establishments
Generally, double taxation occurs when residents of two given countries engage in international or cross-border business transactions. This is because the country in which the source of income arises normally has the right to tax that income. However, if the income is remitted to another country, it may be subject to tax again in that other country and, hence, double taxation occurs. In order to minimise or eliminate double taxation of the same income, countries enter into do
COVID-19 & MCO: 10 Key Tax Questions Answered
March 30, 2020 In light of the Movement Control Order (MCO), the Inland Revenue Board (IRB) and the Royal Malaysian Customs (RMC) have made various announcements in respect of managing our tax affairs. This is timely as March is when individual taxpayers with business source income finalise their CP 500 instalment plan and make their first instalment payment. Meanwhile, individual taxpayers with non-business income ordinarily file their tax returns by end April or by m
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