The Special Commissioners of Income Tax (SCIT) have recently delivered their decision in EFTB v Ketua Pengarah Hasil Dalam Negeri, concerning the deductibility of Perbadanan Insurans Deposit Malaysia (PIDM) expenses. The decision considers, among others, the interplay between Section 33(1) and Section 60AA of the Income Tax Act 1967 (ITA), as well as the legal effect of the Income Tax (Deduction for Payment of Premium to Malaysia Deposit Insurance Corporation) Rules 2013 (201

RDS Partnership is pleased to publish RDS Legal Insight Q3 of 2026. This quarterly magazine features the following articles by our colleagues: 7) Artificial Intelligence And Intellectual Property Recent Global Developments And Malaysia’s Proposed Copyright Act 1987 Reforms by Qi Shu Wong & Michael Soo

RDS Partnership is pleased to publish RDS Legal Insight Q3 of 2026. This quarterly magazine features the following articles by our colleagues: 6) Leap Market 2.0: Widening Fundraising Access For MSMEs, Mid-Tier Companies And Retail Investors by David Lee & Shermaine Ng Bao Xuan

RDS Partnership is pleased to publish RDS Legal Insight Q3 of 2026. This quarterly magazine features the following articles by our colleagues: 5) Strengthening Worker Protection And Employer Readiness: An Overview Of The Proposed Amendments To Malaysia's Labour Legislation by Rajeswari Karupiah & Sarah Idris Izham

RDS Partnership is pleased to publish RDS Legal Insight Q3 of 2026. This quarterly magazine features the following articles by our colleagues: 4) Power, Water And The Grid: The Realities Of Utility Intensive Investment In Peninsular Malaysia by Sharifah Hamzah & Mike Chan

RDS Partnership is pleased to publish RDS Legal Insight Q3 of 2026. This quarterly magazine features the following articles by our colleagues: 3) Post-IPO Governance: Reality Check After The Listing by Michele Kythe Lim & Lam Yee Yao

RDS Partnership is pleased to publish RDS Legal Insight Q3 of 2026. This quarterly magazine features the following articles by our colleagues 2) When Is a Drink Not a Beverage? High Court Rules on Yakult’s Tariff Classification by S. Saravana Kumar, Amira Azhar & Rita Soong

RDS Partnership is pleased to publish RDS Legal Insight Q3 of 2026. This quarterly magazine features the following articles by our colleagues: 1) Force Majeure At Sea: Lessons From The Suez Canal And The Strait Of Hormuz by Chelsea Ho & Nagarajah Muttiah

RDS Partnership is pleased to publish RDS Legal Insight Q3 of 2026. This quarterly magazine features the following articles by our colleagues: 1) Force Majeure At Sea: Lessons From The Suez Canal And The Strait Of Hormuz by Chelsea Ho & Nagarajah Muttiah 2) When Is a Drink Not a Beverage? High Court Rules on Yakult’s Tariff Classification by S. Saravana Kumar, Amira Azhar & Rita Soong 3) Post-IPO Governance: Reality Check After The Listing by Michele Kythe Lim & Lam Yee Yao 4

An adverse regulatory decision can have consequences extending far beyond the immediate penalty or direction imposed. For businesses operating in heavily regulated sectors, such a decision may affect licences, ongoing projects, commercial arrangements and, in some cases, the viability of the business model itself. Yet challenging the regulator is rarely a straightforward legal decision. It requires businesses to weigh legal merits against timing, cost, reputation and the lo

Stamp duty on employment contracts has moved from a largely overlooked administrative requirement to an increasingly important compliance issue for Malaysian employers. Recent developments have provided greater clarity on the treatment of employment contracts, including which documents require stamping, the position for contracts executed in different periods, and the treatment of subsequent documents such as promotion, transfer and bonus letters. For businesses with larg

For much of modern corporate history, corporate governance in Malaysia was and is built around a relatively straightforward premise: directors are expected to exercise reasonable care in overseeing the affairs of the company. However, the rapid adoption of Artificial Intelligence (AI) is transforming how organisations operate and make decisions. AI now has the potential to significantly enhance the effectiveness of board oversight by improving directors' access to information

人工智能（AI）技术正以势不可挡之势改变着全球各法域的经济图景、社会互动及治理结构。以生成式人工智能（Generative AI）为代表的前沿系统，具备了批量产出高度逼真文本、图像、音频及视频的能力，在赋能全行业颠覆性创新的同时，也催生了一系列复杂的法律与伦理问题。围绕虚假信息传播、知识产权侵权、数据隐私保护、误导消费者以及侵权责任归属等核心议题，各国政府纷纷未雨绸缪，重新评估既有的法律框架能否有效御防人工智能所带来的衍生风险。 当前，马来西亚正处于人工智能规制的过渡阶段。与某些已颁布专门人工智能立法的法域不同，马来西亚迄今主要依赖现行行业法律与政策驱动型治理工具的结合，以规制人工智能相关活动。国家人工智能办公室（NAIO）的设立，彰显了马来西亚在释放人工智能创新红利的同时，强化国家层面统筹治理的决心。在此背景下，拟议中的《人工智能治理法案》（Artificial Intelligence Governance Bill）标志着马来西亚朝建立涵盖人工智能整个生命周期的综合法定监管框架迈出重要一步。 在不断演进的监管格局下，关于未来可能施加

As employees move between companies, use personal devices and increasingly turn to generative AI, employers face growing challenges in protecting confidential information. But while businesses can protect their trade secrets and proprietary information, they cannot expect employees to leave their skills and experience behind when they resign. The employment relationship may end, but an employee’s obligations concerning confidential information do not necessarily end with it

The most valuable asset in the technology economy may be something that cannot be patented, bought or easily replaced: knowledge. That is also what makes it so difficult to protect. As competition for artificial intelligence (AI) and semiconductor talent intensifies, employees are moving between rivals with unprecedented speed and compensation. At the same time, companies are feeding increasingly sensitive information into AI systems in the pursuit of productivity. The resu

The Chairperson of a board occupies a unique position within the corporate governance framework. Unlike other directors, the chairperson is entrusted with leading the board and in many respects, the effectiveness of the board depends as much on the chairperson's ability to foster independent judgment and constructive challenge as it does on the technical expertise of individual directors.[1] At first glance, there appears to be little reason why a chairperson should be excl

Federal Court Clarifies The Limits In ISM v Queensway Nominees The Federal Court has clarified an important boundary in Malaysia’s minority oppression regime: a dispute between shareholders does not become an oppression claim merely because it arises from a shareholders’ agreement. In ISM Sendirian Bhd v Queensway Nominees (Asing) Sdn Bhd & Ors and another appeal [2026] MLJU 1467, the apex court revisited its earlier decision in Jet-Tech Materials Sdn Bhd & Anor v Yushiro

The role of the General Counsel (GC) is changing. Once regarded principally as a company’s legal gatekeeper, a GC is no longer merely responsible for contracts, disputes and regulatory compliance. The modern GC is increasingly expected to operate at the intersection of law, business strategy and enterprise risk. This shift reflects a commercial reality: the most significant risks confronting businesses rarely remain confined to neat legal categories. A contractual issue can

在2025年第1830号裁决中，工业法庭驳回了 Kesatuan Pekerja-Pekerja Perkilangan Perusahaan Makanan（工会）依据《1967年工业关系法》（Industrial Relations Act 1967, 简称 “IRA”）第56条，对 DCH Contract Manufacturing Sdn Bhd（公司）提出的不遵守申诉。 本案争议涉及公司被指未根据第4份集体协议（CA）第26条的规定，向六名工会会员支付2021年度花红。 工业法庭裁定，公司并未违反该集体协议，且其对绩效评级最低（即E级）的员工不发放花红，属依法行使其酌情权。 公司由本所资深律师 Muhamad Sharulnizam bin Mohd Roni 代理并胜诉。 该裁决就集体协议中花红条款的解释、雇主在绩效导向花红机制下酌情权的范围，以及《1967年工业关系法》第56条不遵守程序中的举证责任，提供了有益指引。 本案争议焦点 工会指称，公司违反了集体协议第26条。该条款规定如下： ...

Can a debt of RM70,000.00 be discharged by 50 units of Litecoin? This novel question was recently answered by the Court of Appeal in Ong Seow Lee v Lee Ee Foong [2026] MLJU 3331, where this ruling offers timely guidance on the intersection between digital assets and the long-established law of accord and satisfaction under the Contracts Act 1950. Background The Appellant, Ong Seow Lee, and the Respondent, Lee Ee Foong, were friends who embarked on a joint venture to mine