Sales Tax Exemption: A Federal Court Case Study

The respondent was a registered manufacturer under the Sales Tax (Persons Exempted From Payment Of Tax) Order 2018. However, as a franchise holder of locally assembled manufacturer for motorcycles (both below and above 250cc), the respondent was not eligible to claim for the exemption under PU(A) 210.

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The Arbitration Rules 2026: Creation of the AIAC Court of Arbitration

AIAC officially unveiled their AIAC Suite of Rules 2026 during Asia ADR Week in October 2025. The suite of rules is a comprehensive update to its institutional dispute-resolution framework, designed to be effective from 1 January 2026. This new suite spans multiple sets of rules covering arbitration, mediation, adjudication and domain-name disputes which represents a deliberate recalibration of the AIAC’s procedural architecture to align with global best practices, evolving market demands and Malaysia’s legislative context.

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酝酿争议:一杯热咖啡引发的风波

在任何以消费者为对象的商业经营环境中(例如零售业、酒店业或餐饮业),顾客与经营者之间的接触点,无论是在柜台、服务过程中或送餐时,往往左右整体消费体验。顾客自然期望获得令人满意的服务、合格的产品及公平的对待。如对相关事项感到不满,顾客有权提出质疑、要求澄清,或通过正规渠道提出正式投诉。本文旨在探讨消费者在维护其权利时可采取的正当行为,以及企业在交易出现问题时可采取的应对措施。

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Brewing Disputes, Spilling the Beans over a Hot Cup of Coffee

In any business operating in a customer-facing setting (such as retail, hospitality or food and beverage), the point of contact between customer and operator, whether at the counter, during service, or upon delivery, can often make or break the customer experience. Customers naturally expect satisfactory service, quality products, and fair treatment. Where they are dissatisfied, they have the right to raise concerns, request clarifications, or lodge formal complaints through proper channels. This article looks into both sides of the coin where it examines what the customer can do in protecting their rights and what businesses can do in the event a transaction goes awry.

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The war against eCommerce fraud, is Malaysia Ready?

Globally, eCommerce fraud is escalating, and Malaysia is no exception. In 2024 alone the Royal Malaysia Police logged 35,368 cybercrime cases tied to online scams, and in just the first three months of 2025 we’re already at 12,110 cases with losses totalling RM 573.7 million. Legal protections such as the Contracts Act 1950, Consumer Protection Act 1999 and the Penal Code attempt to cover the issue, but as of today, there’s no single, dedicated act governing eCommerce fraud. Meanwhile, Singapore and Australia have taken steps to curb scams with the Singaporean Technical Reference 76 and the Australian Scam Prevention Framework.

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Online Shopping is Convenient … until it’s not

In the digital era, the appeal of e-commerce is undeniable, browse at home, checkout in seconds, enjoy doorstep delivery. Yet this convenience masks a growing underside of risk for consumers. With smartphones, high-speed connectivity and platforms offering deep discounts, many of us have embraced online shopping as the go-to. The advantages include speed, access to global and local products, continuous promotions and variety.

Online shopping often brings many benefits, that is until issues arise.

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Agreement Between the United States of America and Malaysia on Reciprocal Trade

On 26 October 2025, an Agreement Between the United States and Malaysia on Reciprocal Trade was entered into. The Trade Agreement is aimed at establishing a clear and predictable framework for reciprocal trade. The Trade Agreement establishes a comprehensive framework aimed at enhancing bilateral economic ties, strengthening supply chain resilience, and aligning both countries’ trade and national-security interests. It is composed of seven key sections and multiple operative articles, each setting specific reciprocal commitments

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美利坚合众国与马来西亚互惠贸易协议

美利坚合众国政府(’美国’)与马来西亚政府已就一项《互惠贸易协议》(’协议’)达成共识,旨在加强双方的双边经济关系,并为两国出口商提供前所未有的市场准入机会。

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Unfair Trade Practices and Monopolistic Acts in Digital Platforms

The rapid growth of digital markets, especially in e-commerce and multi-sided platform business, has raised significant concerns about unfair trade practices and monopolistic acts.

On 19 August 2025, the Trade Competition Commission of Thailand released the Draft Guidelines for Considering Unfair Trade Practices and Monopolistic Acts in Multi-Sided Platform Business, Digital Services, and E-Commerce to address these issues. The Draft Guideline establishes four principles and identifies two main categories of potentially anti-competitive conduct and unfair trade practices.

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ALB MLA Law Awards 2021 Finalist Badge - Richard Wee Chambers

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