Alumni Editor

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Nature-Based Solutions: A Vital Tool in Combating Climate Change

Introduction Nature-Based Solutions (NbS) harness ecosystems to tackle climate change, food security, and disaster risks while enhancing biodiversity and human well-being. By protecting, managing, and restoring natural systems like forests, mangroves, and peatlands, NbS mitigate greenhouse gas emissions, build resilience against climate impacts, and improve water security, soil health, and livelihoods. A 2020 IUCN report …

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Stamp Duty Audit Framework: Impact on Employment Contracts

Introduction The Inland Revenue Board (“IRB”) has adopted a stringent approach to enforcing compliance with the Stamp Act 1949 (“Stamp Act”) through the implementation of the Stamp Duty Audit Framework (“Framework”), effective from 1 January 2025.1 The Framework extends its coverage to contracts executed within the past three (3) years. This sudden enforcement has caused …

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Cross Border Personal Data Transfer Under the Personal Data Protection Act 2010 As Explained By the Cross Border Personal Data Transfer Guideline

Introduction Section 129 of the Personal Data Protection Act 2010 [Act 709] (“PDPA”) (as amended by the Personal Data Protection (Amendment) Act 2024) provides the grounds in which the data controller may transfer any personal data to a place outside Malaysia. Pursuant to Section 48(g) of the PDPA, the Personal Data Protection Commissioner (“Commissioner”) had, …

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Part 2: Malaysia Digital Status – What are the New Tax Incentives?

Building on the Foundation Following the introduction of the New Investment Incentive discussed in PART 1 of this article, this section explores the complementary Expansion Incentive. This incentive targets Malaysia Digital (“MD”) and Multimedia Super Corridor Malaysia (“MSC) (now rebranded as MD) Status companies seeking to scale their operations or undertake new digital activities in …

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Part 1: Malaysia Digital Status – What are the New Tax Incentives?

Introduction Malaysia continues to forge ahead in its digital transformation journey, and a key initiative driving this progress is the Malaysia Digital (“MD”) Status. Awarded by the Malaysia Digital Economy Corporation (“MDEC”), the government’s leading agency for steering the digital economy, this status is a recognition for companies significantly contributing to the nation’s digital objectives …

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Why Faraid Matters: Strategic Legacy Planning for Malaysia’s UHNWI

Faraid, derived from the Arabic word faridah meaning “fixed portion”, refers to the divinely prescribed system of inheritance distribution in Islam. Its principles are explicitly set out in the Qur’an, particularly in Surah An-Nisa, verses 11, 12, and 176. Among them: “Allah commands you concerning your children: for the male, what is equal to the …

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Is ESG Dead? Malaysia’s Resilience in a Global Storm

The global narrative surrounding Environmental, Social, and Governance (ESG) investing is under siege. Once heralded as a revolutionary approach to aligning capital with sustainability, ESG is now facing political hostility, economic uncertainty, and ideological skepticism. In the United States, the administration of President Donald Trump has branded ESG as “woke,” framing it as a distraction …

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Carbon Capture, Utilisation and Storage Bill 2025: A Bold Step Toward a Cleaner, Greener Future for Malaysia

Buckle up for a transformative move in Malaysia’s climate strategy! The Carbon Capture, Utilisation, and Storage (“CCUS”) Bill 2025, swiftly passed by the Dewan Rakyat on March 6, 2025, and the Dewan Negara on March 25, 2025, is ready to ignite a low-carbon revolution. Awaiting gazettement, this trailblazing legislation is poised to slash emissions, turbocharge …

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International Legal Issues on Intercontinental Submarine Communications Cables (Malaysia & the United States)

Introduction Intercontinental Submarine Cables, or subsea cables are a vast network of undersea cables which form the internet’s backbone, handling nearly all global data transmission and enabling seamless, real-time communication which drives our interconnected world. Responsible for 95% of the world’s data transfer,1 subsea cables are designed for minimal latency and high capacity, meeting the …

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An Overview of ESG in Malaysia in 2025

Introduction Malaysia has seen a consistent and regular advancement in its ESG reporting requirements throughout the last few years. The Ministry of International Trade and Investment (“MITI”) has played its role by developing the i-ESGStart as a guide for manufacturing entities; Bursa Malaysia has developed various guides and toolkits on both ESG and sustainability reporting; …

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