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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 30, 20253 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 5, 20251 min read
Update on Costing: 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 entities, requiring compliance and discontinuing the flat tax rate option of RM20,000. Subsequently, the situation has become more stable, and the majority of Labuan entities falling within the scope are diligently adhering to the regulations. In our article, we take another look at the one business activity that falls within the scope and does not
Sep 2, 20244 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
Revisit: How to set up a Labuan company for beginners
Labuan, known as the "Borneo's Gem", is a little yet influential island situated in East Malaysia. Located on major shipping and air...
Dec 29, 20233 min read
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