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Publications & News


The Mitraland Kota Damansara Case: Bumiputera Discount Payment Is A Tax Deductible Expense
Recently, the Court of Appeal unanimously dismissed the appeal by the Director General of Inland Revenue (DGIR) and affirmed the decision...


RDS Legal Insight Vol.10/Q2/2023
RDS is pleased to publish RDS Legal Insight Q2 of 2023. This quarterly magazine features the following articles by our colleagues: 1) Tax...


Distribution Fees Payment To Google Are Not Royalty
Online advertising on major search engines like Google has transformed the advertising and marketing landscape, offering businesses...


RDS Legal Insight Vol.10/Q2/2023
RDS is pleased to publish RDS Legal Insight Q2 of 2023. This quarterly magazine features the following articles by our colleagues: 1) Tax...


KP v Ketua Pengarah Hasil Dalam Negeri: Gains From Disposal Of Land Are Not Subject To Income Tax
Recently in KP v Ketua Pengarah Hasil Dalam Negeri, the Special Commissioners of Income Tax allowed the taxpayer’s appeal to set aside...


Calculation Of Share Disposal Price In Real Property Companies
Recently, the High Court in NPC Resources v Ketua Pengarah Hasil Dalam Negeri [2022] MSTC 30-515 upheld the decision of the Special...


Federal Court Affirms The Availability Of Judicial Review & Granting Of Stay Order In Tax Case
Is the exhaustion of domestic remedy a prerequisite to commence judicial review? Can court grant a stay order in tax cases? The recent...


Court Of Appeal Allows Taxpayer To Claim Investment Tax Allowance And Industrial Building Allowance
Recently, the Court of Appeal in KPHDN v PSB upheld the High Court’s decision in allowing the taxpayer to claim Investment Tax Allowance...


Transfer Pricing and Cross-Border Financing: Lessons From The Singtel Case
Singapore Telecom Australia Investments Pty Limited (Singtel) v Commissioner of Taxation [2021] FCA 1597 is a recent transfer pricing...


Intra-Group Loan Pricing
Chevron Australia Holdings Pty Ltd v Commissioner Of Taxation (2017) FCAFC 62 The recent ruling by the Full Federal Court in Chevron...


Tax Authority’s Application To Reinstate A Company Dismissed By The High Court
Recently, the High Court dismissed an action commenced by the Director General of Inland Revenue (DGIR) among others against the...


High Court Grants Stay Of Proceedings To Taxpayer
Section 106(3) Income Tax Act 1967 reads: “In any proceedings under this section, the court shall not entertain any plea that the amount...
COA upholds leave granted to Petronas unit to start judicial review against IRB
4 April 2023 PUTRAJAYA (April 4): A three-member Court of Appeal (COA) bench has upheld the High Court’s decision in granting leave to...
Pricing Adjustments Made To Median Pricing
Recently, the High Court dismissed the Director General of Inland Revenue’s (DGIR) appeal in a transfer pricing appeal. The key issue in...
Legal Insight Vol.9/Q1/2023
RDS is pleased to publish RDS Legal Insight Q1 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...
The Wiramuda Case – Landmark Federal Court Ruling That Compensation Is Not Taxable
Recently, the Federal Court led by the Chief Justice unanimously ruled in favour of the taxpayer by ruling that Section 4C of the Income...


RDS Legal Insight Vol.9/Q1/2023
RDS is pleased to publish RDS Legal Insight Q1 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...


RDS Legal Insight Vol.9/Q1/2023
RDS is pleased to publish RDS Legal Insight Q1 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...
UK Supreme Court’s Ruling In The NCL Investments Ltd Case
Recently, the United Kingdom Supreme Court in NCL Investments Ltd v Revenue and Customs Commissioners [2022] 1 WLR 1829 dealt with the...
Transfer Pricing In The Software Industry: The Oracle India Case And Its Impact
Oracle India Pvt. Ltd. (Oracle India) v Deputy Commissioner of Income Tax W.P. (C) 7828/2010 is a transfer pricing dispute which...
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