RFC Seraing SA v FIFA: The Challenge of Forced Sports Arbitration

In 2015, FIFA implemented a global ban on TPO agreements, which prohibited clubs and investors from sharing players’ economic rights.

RFC Seraing, which had entered into such arrangements with an investment fund, was sanctioned with fines and a transfer ban by FIFA. The club argued that the ban restricted competition and free movement under European Union (‘EU’) law and sought to challenge the arbitral award confirming FIFA’s sanctions.

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An End to the Debate: Federal Court Ruling on Choice of Enforcement Regime for Foreign Arbitral Awards

Malaysian arbitration law has historically featured a debate on the available routes for enforcing foreign arbitral awards, specifically, whether award creditors could opt for direct enforcement under the Malaysian Arbitration Act 2005 or were required to pursue enforcement under the Reciprocal Enforcement of Judgments Act 1958 framework after converting the award into a judgment abroad.

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Sports Case Study: Lim Teong Kim v Perak FC Sdn Bhd

This case demonstrates that employers must provide fair reasons before terminating an employee. A dismissal cannot be justified by vague claims of poor performance when the employee is actively achieving the goals set out for them. The Industrial Court’s role is to protect workers against arbitrary termination and ensure the upholding of contractual rights, even in demanding industries like professional sports.

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Precedent Rewritten: The Legal Shift in Negligence and Liability in Unauthorised Cryptocurrency Transactions

The recent decision by the High Court in Luno Malaysia Sdn Bhd v Yew See Tak has revisited and overturned key findings made at the Sessions Court, raising significant questions about the duty of care owed by cryptocurrency platforms to their users in the context of unauthorised transactions. This commentary analyses the High Court’s reasoning and its implications on digital asset platforms operating under Malaysian law.

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Tax Case Study: Ketua Pengarah Hasil Dalam Negeri (KPHDN) v Kind Action (M) Sdn Bhd

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).

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ALB MLA Law Awards 2021 Finalist Badge - Richard Wee Chambers

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