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Personal income tax is a tax that governments impose on individuals’ income generated from various sources. These sources include employment wages, business profits, dividends, interest, royalties, and rental income. In Malaysia, income tax is administered by the Inland Revenue Board of Malaysia (LHDN). The tax rates in Malaysia are progressive, ranging from 0% to 30%, depending on the individual’s income bracket. Individuals earning less than RM34,000 per annum after deducting...

A shareholders’ agreement is a binding contract between the shareholders of a company that governs the relationship between the shareholders, sets out how a corporation is controlled and lists out the rights and obligations of the company’s shareholders. In the long run, a shareholders agreement provides security and protection if relations between a company’s shareholders deteriorate. So here we list down ten reasons why your business needs a shareholder agreement:...

A 2013 study by World Health Organisation revealed that 1 in every 3 women worldwide is a victim of domestic violence. In recent years, the highest number of domestic violence cases have been recorded in Selangor, with nearly 1,713 cases in 2021. In Malaysia, several laws protect the victim from domestic violence. The primary one is the Domestic Violence Act 1994 (“DVA”). Before DVA came into force, domestic violence cases were...

Introduction: Understanding Joint Venture Agreements in Malaysia Joint ventures are becoming increasingly popular in Malaysia. They are a great business opportunity to combine resources and expertise to enable growth, innovation and access to new markets. It is becoming common in Malaysia for businesses that want to expand into a new market but need more resources or knowledge to tackle the problem by joining ventures with companies with funds or expertise....