An Overview of the Anti-Sexual Harassment Tribunal

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.

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美国对等关税 — 减轻影响与规范应对措施

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。

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US Reciprocal Tariffs – Minimize Impact and Regulate Response

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.

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Enhancing Market Fairness:  The need of a Merger Control Regime in Malaysia

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.

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Capital Gains Tax and Real Property Gains Tax: Are they the Same?

Before investing, purchasing or selling a piece of property in Malaysia, every individual or business taxpayer should understand every aspect of the tax system relating to assets. In Malaysia, there are two forms of taxes that can be imposed when purchasing and disposing property; Capital Gains Tax (“CGT”) and Real Property Gains Tax (“RPGT”). They are both forms of taxation that affect both individuals and business taxpayers who derive gain from the sale of their assets.

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Proposed 2025 Budget Tax Schemes: The Tax Dictionary

In light of the new budget for 2025 by the Malaysian government, new tax schemes have been proposed, this article aims to revisit and refresh the understanding of the current tax structures and their definitions while getting acquainted with the various terms and policies that shape the financial landscape in Malaysia.

The five new proposed taxes for 2025 budget include unhealthy food tax, inheritance tax, carbon pricing tax, AI tax and high value goods tax.

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金融特区(Special Financial Zone)–马来西亚柔佛森林城市

2024年9月20日,马来西亚第二财政部长拿督斯里阿米尔韩沙•阿兹占宣布在柔佛州的森林城市设立新的金融特区(又称“SFZ”)。一系列激励措施已被推出,以吸引企业和人才进入这一新的金融特区,尤其是针对家族财富管理办公室及更广泛的金融行业。以下是已概述的主要激励措施。

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Special Financial Zone–Forest City Johor

On 20th September 2024, Malaysia’s Minister of Finance II, Datuk Seri Amir Hamzah Azizan, announced the establishment of a new Special Financial Zone (‘SFZ’) in Forest City, Johor. A range of incentives have been introduced to attract businesses and talent to this new SFZ, particularly, targeting industries such as family wealth offices and the broader financial sector. Below are the key incentives that have been outlined.

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ALB MLA Law Awards 2021 Finalist Badge - Richard Wee Chambers

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