The Tribunal for Anti-Sexual Harassment (‘TAGS’) was established under Malaysia’s Anti-Sexual Harassment Act 2022 (Act 840) (‘the Act’) as an accessible, and cost-effective alternative to civil courts for victims seeking redress for sexual harassment.
美国总统唐纳德·特朗普于2025年4月2日对进口至美国的商品提高关税，该措施分为两个部分：
对所有进口至美国的商品征收单边基础关税10%（自2025年4月5日起实施）；以及
“对等”及特定国家的关税，该关税率据称是根据美国与各国之间现有贸易逆差的状况分配（自2025年4月9日起生效）。
马来西亚的出口商品被征收24%的关税，相较于此前2.2%的贸易加权平均关税，关税提高的幅度相当之高。
On 2 April 2025, US President Donald Trump announced a tariff hike on goods imported from other parts of the world into the United States of America, consisting of a unilateral baseline 10% on all imports to the US (implemented on 5 April 2025); and “Reciprocal” and country-specific tariffs, with rates purportedly assigned to each country based on the prevailing trade deficit between the US and that country (to take effect on 9 April 2025).
Malaysia was hit with a 24% tariff on its imports to the US, a significant increase from the previous 2.2% trade-weighted average tariff.
由 Penelope Gan 和 Tee Puang Yan 撰写
Written by Penelope Gan and Tee Puang Yan
In 2007, a Group decision to withdraw from the plantation business altogether required the Respondent to dispose of the lands. The Respondent subdivided the lands into smaller lots and sold the lands to various parties vide ten transactions between 2007 and 2017. The Respondent submitted Real Property Gains Tax (‘RPGT’) returns for the disposals, and the Inland Revenue Board (‘IRB’) issued Real Property Gains Tax Act 1976 (‘the RPGTA’) assessments and RPGT certificates from 2011 to 2018.
In 2019, after a tax investigation, the IRB took the position that the proceeds of the disposals were subject to income tax under s 4(a) of the Income Tax Act (‘the ITA’).
In 2020, the IRB, without first discharging or revoking the RPGTA certificates and assessments, raised Notices of Additional Assessment against the Respondent, imposing income tax and 60% penalties (more than RM81 million).
In Malaysia, competition law is governed by the Competition Act 2010 (‘the CA 2010’). The Malaysia Competition Commission (‘MyCC’), established under CA 2010, aims to protect the competitive process for the betterment of Malaysian businesses and economy.
Malaysia’s competition law prohibits two main types of anti-competitive activity.
Written by Lim Tse Hwei and Kam Sue Herng. Keysight Technologies Malaysia Sdn Bhd v. Director General of Inland Revenue [2025] 1 CLJ 883 Held in the Court of Appeal (“COA”) whereby the date of…
Chapter 26 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (“CPTPP”) focuses on the transparency and anti-corruption measures adopted by the Parties, namely the 11 Countries that have ratified the CPTPP. This provision plays a crucial role in fostering trust and accountability in international trade and investment, particularly for countries like Malaysia.
The Act aims to provide for the sharing of data within the control of a public sector agency with another public sector agency.
The Act also establishes the National Data Sharing Committee, which conducts strict evaluations on applications made by respective public sector agencies and decides on whether the data requested can be shared.
