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Publications & News


Key Highlights: The Expansion Of Sales Tax & Service Tax In Malaysia
During Budget Speech 2025 delivered on 18.10.2024, the Government announced a progressive expansion to the scope of the Sales and Service...


Rethinking Damages: Reconciling The Divide Between Reliance And Expectation Loss
In assessing contractual damages, the traditional Malaysian approach distinguishes strictly between expectation loss—the value of the...


Court Of Appeal Grants Taxpayer Mandamus Order In GST Remission Application
Recently, the Court of Appeal allowed the taxpayer’s appeal where an order of mandamus was granted to compel the Minister of Finance...


Duty, Diagnosis & Documentation: The Clinical And Legal Importance Of Medical History Taking
History taking remains one of the most critical components of clinical assessment, guiding the formulation of differential diagnoses,...


High Court Rules Disposal Of Warehouse To A REIT Is Not Subject To Income Tax
Recently, the High Court in Ketua Pengarah Hasil Dalam Negeri v ELSB considered whether the Revenue could impose income tax on the gains...


Deconstructing The Cross-Border Insolvency Bill 2025
The Cross-Border Insolvency Bill 2025 (Bill), which was passed recently by the Dewan Rakyat on 29.7.2025, marks a long-awaited...


Corporate Wrongs v Oppression: Where Is The Line Drawn?
The breakdown of trust between shareholders often marks the beginning of a corporate battle. In these bitter fallouts, aggrieved...


Non-Reviewable Contracts In The Context Of Service Tax
The Service Tax (Amendment) Regulations 2025 (Regulations) came into effect on 1.7.2025, where among others, Regulation 3(j) adds scope...


The Other Patent: The Eza Carpet Distributor Case & The Future Of Utility Innovation In Malaysia
When most people hear the term “invention,” they immediately think of patents. Yet, nestled alongside patents is a lesser‑known but...


Tax Deduction For ESG Expenditure
Recently, the Minister of Finance issued the Income Tax (Deduction for Expenditure in Relation to Environmental Preservation, Social and...


Revisiting Banking Confidentiality: The Federal Court’s Decision In The Public Bank Berhad Case
This matter arose from a high-profile dispute over banking confidentiality between Public Bank Berhad and the National Feedlot...


Ministerial Power To Exempt Tax: Balancing Authority & Accountability
Taxation funds public services and development, but governments may grant exemptions to spur growth or support key sectors. When such...


Analysis Of The Kinu Sdn Bhd Case & Its Impact On Section 30 Of The CIPAA
Section 30 of the Construction Industry Payment and Adjudication Act 2012 (CIPAA) provides a statutory mechanism for a successful party...


ESG In Contract: Ensuring Sustainability Through Legal Framework
Environmental, Social, and Governance (ESG) considerations are increasingly shaping the way businesses operate, invest and manage risk....


High Court Rules Sale Of Agricultural Land Falls Under GST Exempt Supply
On 26 June 2025, the High Court allowed the taxpayer’s judicial review application to challenge the decision of the Minister of Finance...


Regulating Remote Care: A Legal Overview Of Telemedicine
The integration of technology into healthcare has improved drastically in recent years. As consultations, diagnoses, medical records and...


RDS Legal Insight Vol.18/Q2/2025 - 7
RDS is pleased to publish RDS Legal Insight Q2 of 2025. This quarterly magazine features the following articles by our colleagues: 7)...


Good Governance In The Boardroom Through Responsible Corporate Tax Decisions
Good governance is a top-down approach permeating the entire organisation. This is no different when it comes to corporate tax decisions....


RDS Legal Insight Vol.18/Q2/2025 - 6
RDS is pleased to publish RDS Legal Insight Q2 of 2025. This quarterly magazine features the following articles by our colleagues: 6) A...


RDS Legal Insight Vol.18/Q2/2025 - 5
RDS is pleased to publish RDS Legal Insight Q2 of 2025. This quarterly magazine features the following articles by our colleagues: 5)...
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