Recently, the Court of Appeal in KPHDN v PSB upheld the High Court’s decision in allowing the taxpayer to claim Investment Tax Allowance...

Singapore Telecom Australia Investments Pty Limited (Singtel) v Commissioner of Taxation [2021] FCA 1597 is a recent transfer pricing...

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

Recently, the High Court dismissed an action commenced by the Director General of Inland Revenue (DGIR) among others against the...

Section 106(3) Income Tax Act 1967 reads: “In any proceedings under this section, the court shall not entertain any plea that the amount...

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...

Recently, the High Court dismissed the Director General of Inland Revenue’s (DGIR) appeal in a transfer pricing appeal. The key issue in...

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

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

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

Recently, the United Kingdom Supreme Court in NCL Investments Ltd v Revenue and Customs Commissioners [2022] 1 WLR 1829 dealt with the...

Oracle India Pvt. Ltd. (Oracle India) v Deputy Commissioner of Income Tax W.P. (C) 7828/2010 is a transfer pricing dispute which...

The “unique and valuable” nature of intangibles makes it challenging to conduct a valuation due to the absence of comparables. This alert...

16 December 2022 KUALA LUMPUR:  Former High Court and Court of Appeal judge Datuk Seri Hishamudin Yunus was honoured on Wednesday for his “unflinching commitment to judicial independence” during the launch of his book, Upholding The Federal Constitution: The Judicial Thoughts Of Dato’ Seri Hishamudin Yunus . The event was officiated by the Yang di Pertuan Besar Negri Sembilan, Tuanku Muhriz ibni Almarhum Tuanku Munawir. Chief Justice Tun Tengku Maimun Tuan Mat, who was also p

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

RDS is pleased to publish RDS Legal Insight Q3 of 2022. This quarterly magazine features the following articles by our colleagues: 1)...

12 December 2022 PUTRAJAYA (Dec 12): In a landmark judgement, the Federal Court last Friday (Dec 9) ruled that the compensation obtained...

2 December 2022 PUTRAJAYA (Dec 2): Listed construction firm Muhibbah Engineering (M) Bhd on Thursday (Dec 1) succeeded in obtaining leave...

The OECD has updated BEPS 2.0 to address tax challenges arising from the digital economy and to introduce a global minimum tax to be...