With a ‘notable track record in handling landmark cases’, the team at Lee Hishammuddin Allen & Gledhill is well known for its advocacy in tax disputes. The practice is led by Nitin Nadkarni, who handles income tax and customs litigation, and Jason Tan Jia Xin, who has ‘profound expertise’ in anti-dumping and safeguarding duties. Offering a full-service tax practice encompassing income tax disputes and advisory services, indirect tax and international trade, the team lauded for its ‘deep expertise and thorough understanding of both local and international tax regulations’. Ivy Ling Yieng Ping continues to be well regarded in the field of indirect tax, particularly sales and service tax.
Tax in Malaysia
Lee Hishammuddin Allen & Gledhill
Responsables de la pratique:
Nitin Nadkarni; Jason Tan Jia Xin
Autres avocats clés:
Ivy Ling Yieng Ping; Chris Toh Pei Roo
Les références
‘We have worked with Jason Tan for many years now and find him knowledgeable of our industry and is able to give us the right level of support for our tax matters.’
‘The practice is distinguished by its deep expertise and thorough understanding of both local and international tax regulations. This ensures that clients receive comprehensive and insightful advice tailored to their specific needs. The team’s strength lies in their ability to provide clear, actionable guidance even in the most complex tax matters, which is invaluable for navigating today’s ever-changing regulatory landscape.’
‘I have consistently been impressed by the exceptional quality of their services. The individuals I have worked with at Lee Hishammuddin Allen & Gledhill stand out due to their exceptional dedication, expertise, and client-centric approach. Their deep knowledge and practical insights make them invaluable advisors.’
Principaux clients
Mass Rapid Transit Corporation Sdn Bhd
HICOM Automotive Manufacturers Sdn Bhd (part of the DRB-HICOM Group)
Tropical Land Property Sdn Bhd
Dyson Manufacturing Sdn Bhd
Lush Development Sdn Bhd & Tanda Bestari Sdn Bhd (the IOI Group)
Sarawak Shell Berhad
Amlife Insurance Sdn Bhd
Seiwa Podoyo (M) Sdn Bhd
Sunrise Home Goods (M) Sdn Bhd
CSC Steel Sdn Bhd & Mycron Steel CRC Sdn Bhd
Principaux dossiers
- Represented HICOM Automotive Manufacturers Sdn Bhd (part of the DRB-HICOM Group) in judicial review proceedings to challenge the Director General of Customs’ decision to raise a bill of demand for over RM35 million in allegedly underpaid excise duties.
- Represented Dyson Manufacturing Sdn Bhd, a Malaysian subsidiary of Dyson Limited, at the Court of Appeal to appeal against the High Court’s decision to impose goods and services tax, amounting to RM26,912,808.13, on research and development services that are exported and zero-rated by the Malaysian Government.
- Representing Lush Development Sdn Bhd and Tanda Bestari Sdn Bhd, both companies within the IOI Group in judicial review proceedings against the Director General of Inland Revenue to challenge the DGIR’s refusal to refund taxes paid by the companies, amounting to over RM6.7 million, pursuant to Section 4C of the Income Tax Act 1967.
Rosli Dahlan Saravana Partnership
The tax practice at Rosli Dahlan Saravana Partnership is led by the ‘highly qualified’ Saravana Kumar, who represents clients in tax litigation across a variety of sectors ranging from energy to financial services, and Amira Ahmad Azhar, who is also highly involved in tax litigation. The team is often sought after on complex disputes involving tax allowances, income tax and sales and services tax, by publicly listed companies, multinational corporations and individual taxpayers alike. The team, known for their ‘strong track record of successfully navigating complex tax issues’, also work on real property gains tax, gains and services tax refunds, and customs duty. D.P. Naban specialises in tax litigation and high calibre matters of the constitutionality of tax provisions, meanwhile Yap Wen Hui shows capability in petroleum income tax disputes.
Responsables de la pratique:
Saravana Kumar; Amira Ahmad Azhar
Autres avocats clés:
D.P. Naban; Yap Wen Hui
Les références
‘RDS is renowned for its deep expertise in various aspects of tax law, including corporate taxation, tax disputes and tax controversy. The firm has a strong track record of successfully navigating complex tax issues and achieving favorable outcomes for clients.’
‘Saravana Kumar is highly qualified, with extensive experience in handling various tax cases. He is capable of offering creative solutions for tax disputes, providing valuable services promptly.’
‘The firm has deep knowledge and experience of tax law. They foster a collaborative culture where team members can share insights and work together on complex cases. The team also offers strategic legal advice that aligns with clients’ long term business goals and helps them navigate complex legal landscapes.’
Principaux clients
Tenaga Nasional Berhad
PETRONAS Penapisan (Terengganu) Sdn Bhd
Wiramuda (M) Sdn Bhd
Muhibbah Engineering (M) Bhd
Petroliam Nasional Berhad (PETRONAS)
Balingian Power Generation Sdn Bhd
Puncak Niaga Management Services Sdn Bhd
Pengurusan Aset Air Berhad
Havi Logistics (M) Sdn Bhd
PETRONAS Carigali Sdn Bhd
Principaux dossiers
- Represented Tenaga Nasional Berhad in a reinvestment allowance (RA) dispute.
- Represented Hong Leong Yamaha Motor Sdn Bhd, a member of the HongLeong Group, in a sales tax dispute in the Court of Appeal.
- Represented Petron Oil (M) Sdn Bhd, Petron Malaysia Refining & Marketing Bhd, Petron Fuel International Sdn Bhd, reversing a High Court decision in the Court of Appeal.
Shearn Delamore & Co
Shearn Delamore & Co is distinguished by its ‘profound expertise’ across substantial tax matters. The team is led by Anand Raj, who is a recognised authority in transfer pricing disputes. Showing a ‘comprehensive understanding of the intricate tax landscape’, the team provides advice and representation on a full range of direct and indirect matters, including tax structuring, planning and litigation. Instructed by multinational corporations, international offshore funds and non-profit organisations, the practice also has expertise in tax and transfer pricing audits. Praised for her ‘exceptional expertise, dedication, and client-focused approach’, Irene Yong is noted for her prowess in handling complex judicial reviews, while Foong Pui Chi is highly skilled at handling the characterisation of gains from investments.
Responsables de la pratique:
Anand Raj
Autres avocats clés:
Irene Yong; Foong Pui Chi
Les références
‘The tax practice of the team led by Irene Yong is distinguished by its profound expertise and comprehensive understanding of the intricate tax landscape. What sets this practice apart is its holistic approach to tax matters, blending technical proficiency with practical solutions tailored to each client’s unique circumstances.’
‘The team has deep and up-to-date knowledge of tax law, providing authoritative guidance on complex tax issues and offer highly personalised services, ensuring that every client receives tailored advice that addresses their specific needs and goals.’
‘Anand Raj and Foong Pui Chi for their perseverance and guidance.’
Principaux clients
Malaysian Bar
Kind Action (M) Sdn Bhd
Penang Development Corporation
CIMB Group Holdings Berhad
Pulai Springs Resort Bhd
Lam Ah Company Sdn Bhd
Sime Darby Ara Damansara Development Sdn Bhd
Bridgestone Chemical Products (M) Sdn Bhd
Agro-Mod Industries Sdn Bhd
Shell Oil and Gas (Malaysia) LLC
Genting Malaysia Bhd
Sime Darby Melawati Development Sdn Bhd
Sime Darby Elmina Development Sdn Bhd
Principaux dossiers
- Acted for KASB, a company carrying on a plantation business, in judicial review proceedings before the High Court, following the position taken by the Revenue to subject the gains arising from the realisation of KASB’s investments in agricultural land to income tax under the Income Tax Act 1967 despite the fact that KASB had already been subjected to real property gains tax under the Real Property Gains Tax Act 1976.
- Acted for approximately 170 Labuan companies in more than 100 judicial review applications filed before the High Court of Labuan, challenging the Director General of Inland Revenue and Ministry of Finance’s decisions requiring the Labuan entities to file income tax returns under the Income Tax Act instead of the Labuan Business Activity Tax Act.
- Acted for ‘SOGM’ in judicial review proceedings before the High Court following the Revenue’s rejection of, and refusal to process, SOGM’s tax return and statutory appeal for Year of Assessment 2020, thus depriving SOGM of its statutory right of appeal under the Petroleum (Income Tax) Act and balancing allowances claim.
Wong & Partners
Wong & Partners prides itself in its expertise in both non-contentious and contentious tax matters. Adeline Wong, ‘a veteran of the industry’, spearheads the practice with a particular experience in providing direct and indirect tax advice on the digital economy. Boasting a diverse client portfolio of household names, the team’s practice capabilities span cross-border work on transfer pricing, trade and customs and tax litigation. Yvonne Beh regularly advises on sales and service tax issues, while Krystal Ng provides ‘commercially sound advice’ across a breadth of cross-border issues such as double tax treaties and income tax. On the litigation front, Jason Liang represents clients on a variety of issues ranging from anti-avoidance to stamp duty, while Istee Cheah focuses on tax matters relating to success planning.
Responsables de la pratique:
Adeline Wong; Yvonne Beh; Krystal Ng; Jason Liang; Istee Cheah
Les références
‘The team has a very strong sense and understanding of the issues and delivered practical solutions and strategies in enabling our case to move forward. We were very impressed with the team’s sincere care which was showcased through their delicate management in handling our case around the sensitivities involved.’
‘The team’s strength is their deep understanding and experience in tax matters, such as tax controversy, tax incentive negotiations and practical tax application.’
‘Adeline Wong is a veteran in the industry. Her wealth of knowledge in the tax field and deep understanding of the company’s business has earned herself a loyal fan here. I believe that she will be able to impart her skills and knowledge to the other members on her team.’
Principaux clients
AS Watson Group
Impianika Development Sdn Bhd
Principaux dossiers
- Advised a global manufacturer of optical products on optimising its transfer pricing position to ensure a coherent and defensible position across both Malaysia and Japan.
- Advised a pan-Asian retailer on the intended sale of its stakes in a chain of hypermarkets and supermarkets in Malaysia to a local conglomerate, providing comprehensive advice on potential transactional tax costs.
Raja, Darryl & Loh
Providing ‘effective legal remedies’, Raja, Darryl & Loh is noted for its handling of contentious tax issues. Vijey Krishnan leads the practice, showcasing prowess in tax litigation, particularly regarding sales and services tax. Outside of litigation, the team is well regarded for their advisory work in income tax, customs duties and stamp duty for a diverse range of clients. William Wong provides strategic tax advice to key players in insurance, manufacturing and oil and gas industries, while Chang Ee Leen is well versed in corporate income tax, capable of appearing before the courts and tax authorities on behalf of her clients.
Responsables de la pratique:
Vijey Krishnan
Autres avocats clés:
William Wong; Chang Ee Leen
Les références
‘The partners are accessible and responsive for a discussion within a short notice. They are capable lawyers who are able to understand any tax issue, its legal impact and provide effective legal remedies.’
‘Responsiveness, effective legal advice and timely delivery.’
Principaux clients
Metrogold Commercial Sdn Bhd
George Kent (Malaysia) Bhd
Genting Malaysia Berhad
UMW Toyota Motor Sdn Bhd
CIMB-Principal Asset Management Berhad
Swiss Reinsurance Company Ltd
Genting Highlands Premium Outlets Sdn Bhd
Halliburton
St Jude Medical Operations (Malaysia) Sdn Bhd
Stephen Gould
Principaux dossiers
- Challenged the Director General of Customs’ decision to deny zero-rating of goods and services tax on construction services provided to the Government of Malaysia.
- Represented Metrogold Commercial Sdn Bhd at the Court of Appeal in a case relating to goods and services tax.
- Defended Genting Malaysia Berhad in the appeal by the Royal Malaysian Customs Department at the High Court in a case relating to a client’s claim for preferential tariff treatment pursuant to a Free Trade Agreement.
Skrine
Preetha Pillai oversees the tax practice at Skrine, with considerable experience in handling tax disputes. Also spearheading the department are Lim Koon Huan, singled out for her expertise in cross-border work on anti-dumping duties, and Vijay Raj, specialising in rates and valuations, and frequently appearing before the courts in appeals in this practice area. The team represents both domestic and international clients before relevant tribunals in matters concerning corporate tax, sales and service tax and real property gains and provides an advisory service for a myriad of tax issues. Routinely representing clients in challenges against regulatory authorities, Manshan Singh is a key contact regarding the imposition of customs duties and tariffs.
Responsables de la pratique:
Preetha Pillai; Lim Koon Huan; Vijay Raj
Autres avocats clés:
Manshan Singh
Halim Hong & Quek
The ‘diligent’ team at Halim Hong & Quek is led by Desmond Liew, whose strength lies in providing representation in complex tax disputes and is ‘truly a force to behold’. The practice advises a wide variety of clients, notably government departments, on direct and indirect tax matters including income tax, real property gains tax, and sales and services tax. They are also proficient in handling tax audits and investigations.
Responsables de la pratique:
Desmond Liew
Les références
‘Desmond Liew is technically and commercially sound.’
‘HHQ is very diligent and efficient. Truly amazing their adherence to timelines and good quality work.’
‘Desmond Liew is a knowledgeable tax lawyer and most importantly, has the ability to keep clients happy. Truly a force to behold.’
Principaux clients
Asian International Arbitration Centre
Bonia Corporation Berhad
Centre For Malaysian Chinese Studies
Lagenda Properties Berhad
Galaxy Milestone Sdn Bhd
Lagenda Mersing Sdn Bhd
Binamas Premium Sdn Bhd
Wong Siew Lian
Zhejiang Geely Holding Group Co., Ltd.
Masverse Sdn Bhd
Principaux dossiers
- Advised one of the leading arbitration centres in ASEAN on withholding tax issues.
- Representing a public listed property developer in its stamp duty appeal on the point of law that the Collector has acted ultra vires in using the market value assessed by the public valuer in a non-related party transaction.
- Defended a company’s director to be personally liable for a company’s tax liabilities arising from a criminal charge.
Jason Teoh & Partners
The team at Jason Teoh & Partners is jointly led by Khong Siong Sie, dubbed ‘meticulous’ in handling in tax and revenue law issues, and Jason Teoh, who is known for his long-standing experience representing foreign exporters in safeguards investigations. Offering a wide range of services, the practice assists clients in tax litigation, as well as audits and investigations, and advises on corporate tax, sales and services tax and anti-dumping and safeguarding issues. Nicholas Lai is a key contact for matters involving trade and customs issues.
Responsables de la pratique:
Khong Siong Sie; Jason Teoh
Autres avocats clés:
Nicholas Lai
Les références
‘Meticulous, astute, and practical, Khong Siong Sie always provides top-notch legal services.’
‘The team, led by Khong Siong Sie, is extremely helpful and collaborative in providing legal solutions.’
‘Jason Teoh & Partners is a trusted adviser for complex tax-related issues. We are very pleased to work with the team due to their responsiveness and steady counsel when navigating high-stakes tax-related matters.’
Principaux clients
Comfort Rubber Gloves Industries Sdn Bhd
Gallant Quality Sdn Bhd
Easteel Services (Malaysia) Sdn Bhd
Lagenda Mersing Sdn Bhd
GTP Network Sdn Bhd
Meng Seng Frozen Trading Sdn Bhd
Cut & Bend Sdn Bhd
MB World Group Berhad
Broadway Metal Sdn Bhd
Lotuss Stores (Malaysia) Sdn Bhd
Principaux dossiers
- Acted for Comfort Gloves Group to challenge the tax authority in court over MYR99.3 mil additional tax demand.
- Acted for a steel company to challenge the tax authority on transfer pricing adjustments.
- Advised foreign state-owned oil and gas corporation on corporate tax and withholding tax advisory for cross-border transactions.