AN UPDATE arising from the successful resolution of Judicial Review applications Labuan companies carrying on business activities,...

Similar to our previous article, in 2019, the Malaysian Government implemented economic substance regulations for Labuan business...

There are two corporate tax legislations in Malaysia, Labuan included, namely the Income Tax Act, 1967 (“ITA”) and the Labuan Business...

Labuan, known as the "Borneo's Gem", is a little yet influential island situated in East Malaysia. Located on major shipping and air...