Publications

6 hours ago

High Court Rules Taxpayer’s Disposal Of Land Is Not A Trading Activity

Last week, the High Court affirmed the decision of the Special Commissioners of Income Tax (SCIT) that the gains arising from the...

Jun 29

TP: Hypothetical Agreement Used to Determine Arm’s Length Price in Cross-Border Transaction

In the Commissioner of Taxation of the Commonwealth of Australia v Glencore Investment Pty Ltd , the Full Federal Court of Australia...

Jun 28

Would A Listed Company Be Delisted Immediately Upon Being Served With A Winding Up Order?

Whilst it may seem logical to immediate delist a company served with a winding up order, the Federal Court in Bursa Malaysia Securities...