Malaysia-LexisNexis eNewsletter: Issue 1, 2015

LexisNexis eNewsletter: Issue 1, 2015






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Latest in Law
Note from the Editor 
Welcome to the first issue of our 2015 LexisNexis eNewsletter. This newsletter aims to showcase articles that highlight crucial legal developments as well as commentaries on noteworthy and landmark cases decide by the Courts in the Southeast Asian region.

In this issue, Jonathan Choo, Head of International Arbitration and Dispute Resolution, and Shaun Lee, Associate at Olswang Asia LLP contribute their thoughts about the more prominent Singapore court decisions in 2014 regarding arbitration and look ahead to potential arbitration developments and trends in 2015.

In addition, we have two exhaustive articles under the topic of taxation, first of which, where Mr. Goh Bun Hiong, Director of Taxes of PKF-CAP Advisory Partners Pte Ltd  takes us through unlocking value through M&As while Mr. Ong Sim Ho discusses deductability of expenses. 

Taking a peek into current affairs in Malaysia, the Goods and Services Tax Act ('the Act') came into force on 1st April 2015, almost three years after the initial date of commencement announced by the Government. A lot of conversation and discussions on GST are being had at the moment. My thoughts are penned here

LexisNexis hope you find this newsletter useful and interesting. Please do feel free to share this newsletter to your friends or colleagues. If you wish to contribute an article, do email it to us at my.marketing@lexisnexis.com for consideration.

Until next time!

Nawal Husna Masri
Manager, Content Development
LexisNexis 



                                                   

From L-R: 
Jonathan Choo, Partner, Olswang Asia LLP
Shaun Lee, Associate, Olswang Asia LLP
Felix Wong, Tax Manager, Singapore Institute of Accredited Tax Professionals
Joanna Wong, Assistant Director, Singapore Institute of Accredited Tax Professionals (no picture)


Arbitration
Jonathan Choo, Head of International Arbitration and Dispute Resolution, and Shaun Lee, Associate at Olswang Asia LLP consider the more prominent Singapore court decisions in 2014 regarding arbitration and look ahead to potential arbitration developments and trends in 2015.



Taxation 

1. Unlocking Value through Cross-border M&As
As the world becomes increasingly globalised, more and more companies are looking to restructure through cross-borders mergers & acquisitions (M&As).  The reality in many businesses is that group holding structures are driven by business needs and not by tax considerations. Read on to know how companies may unlock value through M&As and heed the oft-overlooked aspects of tax issues in M&As. 


2. Deductibility of Expenses
With BFC v Comptroller of Income Tax (CIT) [2014], there is now clarity that each sub-section of S14(1), such as S14(1)(a) or S14(1)(b), is to be considered independently of section 14(1). The deductibility of certain expenses under each sub-section is to be determined independently of the conditions stipulated by S14(1). This clarity diffuses any lingering doubts on whether S14(1) has to be considered in the course of interpreting S14(1)(a), a perspective some may have held prior to the Court of Appeal's decision. Read on for the discussion on the deductibility of income expense.




Malaysia
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Singapore
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6. Nexis




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