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Our archive of articles.
Our Articles
A recap: Impact on Labuan entities from the landmark Judicial Reviews
In March 2025, we uploaded a circular from our Association of Labuan Trust Companies on our website. This article summarises the Labuan...
Sep 303 min read
AN UPDATE! Overview of Labuan business activities that are in scope and the minimum ESR to meet under the LBATA 1990
AN UPDATE arising from the successful resolution of Judicial Review applications Labuan companies carrying on business activities,...
Feb 51 min read
Evaluating the Labuan low tax rates alongside the costs of maintaining of a Labuan company
Similar to our previous article, in 2019, the Malaysian Government implemented economic substance regulations for Labuan business...
Sep 2, 20244 min read
Labuan trust or Labuan foundation?
Things to know and what would be the deciding factors Trust arrangements are a familiar concept in the common law world, including in...
Jan 26, 20249 min read
Recap: Quick understanding of the two corporate tax legislations in Malaysia, specifically Labuan
There are two corporate tax legislations in Malaysia, Labuan included, namely the Income Tax Act, 1967 (“ITA”) and the Labuan Business...
Dec 29, 20233 min read
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