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Editor’s Note

Dear Readers,

Wishing you a happy and blessed Ramadan, especially to all Muslim readers.

Welcome to the March edition of our monthly legal newsletter. As always, we are pleased to bring you the latest legal developments and insights from Malaysia and the region.

In this edition of Empower, we cover a range of topics that we believe will be of interest to our readers. We start with an update from IMC, a Member Firm of Andersen Global, on discovering the abundance of opportunities in Singapore through a cross border advisory firm like IMC.

Next, we turn our attention to local legal updates, where we examine the requirements for non-citizens and foreign companies in acquiring properties in Malaysia.

We also feature an article on employment law, where the author discusses how Malaysian courts conduct a balancing exercise when interpreting statutory legislation for contractual relationships between employers and employees.

The limitation of Section 53A of the Income Tax Act 1967 – In this write-up, we highlight a High Court case where the section is only applicable to the transactions between members of a club and cannot be extended to transactions with a non-member, further cementing the importance of obtaining quality tax advice.

Our third article presents a case summary on liquidated ascertained damages filed by a purchaser on a unit in a property development known as “Sentral Residences”.

The process of enforcing foreign judgments in Malaysia can be complicated. In this article, our litigation partner discusses the general principles of enforcement and a case summary on the need to discharge burden of proof under the Evidence Act 1950.

We hope you find this edition informative and useful. We also welcome your suggestions at newsletter@hhq.com.my.

As always, please do not hesitate to contact us if you have any questions or require legal advice.

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