Articles & Publications

The Electronic Sale and Purchase Agreement (“eSPA”) replaces the conventional physical signing of a Sale and Purchase Agreement (“SPA”) between housing developers and [...]

Effective 1st January 2026, two key statutes governing the construction industry welcome long-awaited amendments. These amendments embrace modern dispute resolution frameworks and respond to [...]

Ever since certain Malaysian High Court decisions affirmed that claims arising from the express terms of a construction contract are claimable under CIPAA, industry players, beyond claims for [...]

Employers have long imposed notice requirements as a condition precedent meant to not only ensure transparency but also to strike down otherwise valid claims. This condition precedent, over time, [...]

Salient Facts: A sub-contract agreement contained the following clauses (emphasis ours): 38.      ARBITRATION 38.1    If any dispute or difference shall arise [...]

The Construction Industry Payment and Adjudication Act 2012 (CIPAA) was conceived as a statutory mechanism to ensure cash flow in Malaysia’s construction industry by providing a fast, [...]

Since 1 July 2025, construction work services were subjected to 6% service tax under Group L, First Schedule of the Service Tax Regulations 2018 which has come into force. After 1 July 2025, all [...]

Inland Revenue Board of Malaysia (“IRBM”) has introduced a stamp duty penalty amnesty under a Special Voluntary Disclosure Programme (“SVDP”). The SVDP offers a full waiver of penalties on late [...]

The Measures for the Collection, Administration and Enforcement of Tax Act 2024 introduced a self-assessment system for stamp duty effective 1 January 2026 (“Effective Date”). The self-assessment [...]

Corporate shareholding disputes almost inevitably culminate in the question: what are the shares really worth? Whilst this may seem like a purely accounting and mathematical exercise, ordinarily [...]