In cross-border mergers and acquisitions, foreign investors often focus heavily on three types of due diligence:
• Legal Due Diligence (LDD)
• Tax Due Diligence (TDD)
• Financial Due Diligence (FDD)
However, even if a target company is legally compliant, tax-clean, and financially profitable, it does not guarantee that the business can continue operating sustainably under new ownership.
Operational Due Diligence in Malaysia Read More »
Foreign investors often view Malaysia as a relatively straightforward Common Law jurisdiction—stable government structure, predictable statutes, good judiciary, and a maturing regulatory ecosystem.
But beneath this perceived simplicity lies a multi-regulator, multi-layered legal-tax environment where non-compliance can remain hidden for years until triggered by:
• a tax audit
• a licensing inspection
• a customs review
• a disgruntled employee
• a regulatory complaint
• or your acquisition itself
Legal and Tax Due Diligence in Malaysia Read More »
Malaysia has become one of Southeast Asia’s most active destinations for foreign investors—whether through mergers and acquisitions (M&A), strategic equity investments, joint ventures, or private equity transactions. Yet, despite Malaysia’s stable legal system and maturing corporate governance culture, the financial realities of many Malaysian businesses are often more complex than they appear.
Financial Due Diligence in Malaysia Read More »
In Malaysia, business due diligence is a critical step for corporate acquisitions, equity investments, joint ventures, financing, and even supplier or partner background checks.
Its key purposes include:
• Verifying whether information presented by the company is accurate
• Identifying hidden legal and tax risks
• Assessing the sustainability of the business
• Preventing buyers or investors from inheriting past liabilities
Business Due Diligence in Malaysia Read More »
Introduction: Why the Cook Islands Matters in Modern Wealth Protection
In today’s environment of increasing litigation risk, aggressive creditors, marital exposure, and global enforcement, the question for many sophisticated individuals is not whether to protect their assets—but where and how.
The Cook Islands has earned a global reputation as the most robust jurisdiction for asset protection trusts (APTs). Its legal system offers:
The Cook Islands International Asset Protection Trust Read More »
Most Malaysians know that you can appeal your tax assessment if you think the Inland Revenue Board (LHDN) got it wrong. But many people do not know who actually decides those appeals and how the hearings work.
This article explains , in plain language , the roles, procedures, and powers of the Special Commissioners of Income Tax (SCIT) under the Income Tax Act 1967.
Understanding the Special Commissioners and Tax Appeal Hearings in Malaysia Read More »
What Happens After You File a Tax AppealWhen a taxpayer disagrees with a tax assessment issued by the Inland Revenue Board (LHDN), the case can eventually go before a special panel known as the Special Commissioners of Income Tax. Think of them as the “judges” of Malaysia’s tax world — independent decision-makers who make sure both sides are treated fairly. They’re formally addressed as “Yang Arif”, just like judges in court. They have almost the same powers as a Sessions Court, which means they can summon witnesses, examine evidence, and make binding decisions.
Understanding How a Tax Appeal Works in Malaysia Read More »
When you file your taxes, you expect the Inland Revenue Board (LHDN) to process your return correctly. But sometimes, you may receive a notice of assessment that you believe is wrong — maybe your income was overstated, or a deduction was missed. The Malaysian Income Tax Act 1967 gives you the right to challenge such assessments through a formal appeal process. While the law uses technical language, the procedure itself follows a clear and logical path. Let’s walk through it step by step.
How to Appeal Your Income Tax Assessment in Malaysia — A Simple Guide Read More »
In Malaysian legal practice, many members of the public have questions about divorce procedures, especially when facing marital breakdowns, communication difficulties, or the need to understand legal options. This article aims to provide a clear and concise overview of the two main divorce procedures in Malaysia: Joint Petition for Divorce and Single Petition for Divorce, including their specific processes and legal considerations.
Divorce Procedures in Malaysia: Joint vs. Single Petition Read More »
In Malaysia, the divorce system for non-Muslim marriages is primarily governed by the Law Reform (Marriage and Divorce) Act 1976 (LRA 1976). This article provides a systematic explanation of the three types of divorce available under non-Muslim marriages in Malaysia, as well as the legal mechanisms of judicial separation and nullity of marriage.
Types of Divorce, Judicial Separation, and Nullity of Marriage in Malaysia Read More »
Messrs. Edward Ng & Partners is an award-winning full-service law firm based in Bukit Bintang, Kuala Lumpur, Malaysia. Led by Lawyer Ng Kee Way, the firm is dedicated to providing high-quality, client-focused legal services with professionalism across various fields of law
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