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Sponsored by Shearn Delamore & CoIn the recent case of Upayapadu (M) Sdn Bhd (“Taxpayer”) v Ketua Pengarah Hasil Dalam Negeri1, the Taxpayer was successful in its judicial review application against the Director General of Inland Revenue’s (“DGIR”) decision to subject certain sums received by the Taxpayer pursuant to a settlement agreement (“Settlement Agreement”) to income tax even though the Settlement Agreement was entered into in consideration for the relinquishment of certain rights and licences held by the Taxpayer to the relevant authorities (“the Rights”).
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Sponsored by Shearn Delamore & CoIn the recent case of Syarikat Pembinaan D.S.R. Sdn Bhd ("Taxpayer") v Director General of Customs and Excise [Civil Appeal No. K-01(A)-58-02/2023], the Taxpayer successfully appealed to the Court of Appeal against the High Court's decision, which upheld the Director General of Customs and Excise’s ("Customs") refusal to give effect to the exemption under section 155 of the Goods and Services Tax Act 2014 (“the Exemption”). Under section 155, taxable supplies of goods or services made within a “designated area” (i.e. Labuan, Langkawi and Tioman) are exempted from goods and services tax (“GST”).
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Sponsored by DeloitteCarlos Serrano Palacio, Inka Traeger, and Bernardo Misle of Deloitte introduce the 2026 Deloitte TP Controversy Guide, highlighting the transfer pricing developments, dispute prevention tools, and audit trends reshaping controversy management worldwide -
Sponsored by DeloitteJamie Bedford, Henning Scheibe, and Miller Williams Jr. of Deloitte examine how US tax law changes are encouraging multinational enterprise groups to revisit US-centred intellectual property and operating models, and how European tax authorities are responding
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Sponsored by DeloitteAlexander Duric and Rachel Ney of Deloitte explain how the OECD’s updated mutual agreement procedure manual clarifies best practices for dispute resolution and may help businesses achieve greater tax certainty
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Sponsored by DeloitteImmacolata Abbamondi, Pedro Angel Villalba, and Bianca Bagnoli of Deloitte analyse how digitalisation, asset-light models, and integrated business functions are reshaping transfer pricing, from management fees and central services to AI-driven intangibles
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Sponsored by VSTN ConsultancyVSTN has been authorised by HMRC as a software provider for Pillar Two reporting in the United Kingdom.
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Sponsored by DeloitteKevin Norton and Alison Ambrose of Deloitte analyse how evolving OECD guidance, remote working, and increasingly sophisticated tax authority scrutiny are reshaping permanent establishment and transfer pricing risk – and how MNEs should respond
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Sponsored by Vertex IncExperience often shapes tax technology decisions, but Kathya Capote Peimbert of Vertex argues that familiarity should not be mistaken for evidence when evaluating enterprise architectures
