High Court Held That Interest Income Constitutes Business Income Under Section 4(a) of the ITA
Recently, the High Court in Courts (Malaysia) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2026] MLJU 2194 ruled in favour of the taxpayer and
Understanding the Interest Schemes Act 2016 and Alternative Capital-Raising Structures in Malaysia
Capital-raising structures in Malaysia are not confined to conventional equity and debt financing. While these remain the dominant funding pathways, certain business models may lend
Automated Decision-Making and Profiling under the PDPA: Top 7 Key Takeaways Every Organisation Should Know
Following our previous article, where we took a deep dive into Data Protection Impact Assessments (“DPIA”), it is crucial to recognise that any meaningful discussion