Five Legal Issues on GST at 0%

Khong Siong Sie and Kailash Kalaiarasu highlight the legal nuances behind the “abolishment of GST”.

On 16 May 2018, the government announced that the Goods and Services Tax (“GST”) is to be set at 0%, effective 1 June 2018 (see Goods and Services Tax (Rate of Tax) (Amendment) Order 2018 dated 16 May 2018)

Pic: www.beritadaily.com

This announcement was followed by a swift execution of the necessary revocation and amendment orders to remove, among others, the now redundant zero-rated supply and relief orders since no GST will be levied.

At first glance, the rakyat may be quick to describe this as the abolishment of GST. From a strictly legal perspective, however, there are greater nuances at play. Whilst economists and political analysts may have their respective takes on this measure, here are 5 points about GST at 0% viewed through a legal lens. Continue reading

LexisNexis’ Hannah Lim speaks at the United Nations Global Compact (Malaysia) Slave Free Trade World Pre-Forum Workshop

This article is contributed by LexisNexis Malaysia. LexisNexis is a leading global provider of business information solutions to professionals in legal, corporate, government, academics, tax, accounting and many more.

To find out more on LexisNexis Practical Guidance, visit here.

To find out more on the modern slavery index by country, visit The Global Slavery Index.

In a report published by the International Labour Organisation in 2017 titled Global Estimates of Modern Slavery: Forced Labour & Forced Marriage, it was estimated that in 2016 there were 5 victims of modern slavery in every 1,000 people. Further, the Global Slavery Index found that, in 2016, approximately two-thirds of the 45.8 million people in modern slavery are in the Asia-Pacific region. Examples of modern slavery include forced labor, child labor, and human trafficking.

In collaboration with the British High Commission, where Her Excellency Victoria Treadell, British High Commissioner to Malaysia gave the opening remarks, the United Nations Global Compact Network Malaysia held an all-day pre-forum workshop on Slave Free Trade last March 15th in Kuala Lumpur, where various speakers from different organisations discussed the vital role businesses play in ending slavery.

The panel of speakers was notable leaders from various NGOs and CSOs, including Dato’ Aishah Bidin from the Human Rights Commission of Malaysia (SUHAKAM), Dr. Nisar Ahmad from Universiti Sains Islam Malaysia, and Ms. Aegile Fernandez from local human rights and non-profit organisation Tenaganita.

LexisNexis’ Hannah Lim — Head of Rule of Law and Emerging Markets, SEA — spoke as a panelist about the ways in which even companies not directly involved in supply chains can still join the fight against modern slavery.

LN Article 01.png
Image 1: H.E. Victoria Treadell, British High Commissioner to Malaysia giving the opening remarks.
Image 2: Panelists flanked by UN Global Compact Malaysia officials (from second left to right) Ms Aegile Fernandez from TENAGANITA, Dr, Nisar Ahmad from USM, Dato’ Aisha Bidin of SUHAKAM, Ms Hannah Lim from LexisNexis.
Image 3: Dato’ Aisha Bidin speaking on the need for following international benchmark and standards, as Hannah Lim looks on.

Post-workshop, we canvassed Hannah’s opinion on various issues on modern slavery and what can be done to tackle it.

Continue reading

10 lessons from my 10-year eLawyer entrepreneurship journey

Eddie Law entrepreneurship

Valuable insights from guest writer Eddie Law, as he reflects on his 10-year entrepreneurship journey with eLawyer.

10 years ago, I was going through a challenging period in my legal career. One interviewer even bluntly said to me: “You change jobs like people change clothes”. Although I was very committed and worked hard, my career somehow was not going the way I wanted. I was in a state of despair, and kept asking God where I should go, and what I should do. I was upset, and felt lost.

I experienced a period of not having a stable full-time job. In the “extra free time” that I had, I started reading about e-commerce, blogging, and online businesses. I was fascinated with the power of the internet and the endless possibilities it offered. I started my own blog and exploring what opportunties there were online.

One day, the idea came to me to build a website as an online resource for Malaysian lawyers — this was how eLawyer.com.my was born, in November 2007!

To mark the 10-year anniversary of the launch of eLawyer (my co-founder was another tech entrepreneur, Larry Lam), I would like to share 10 things I have learned over this decade-long entrepreneurship journey:

Continue reading

5 Things I Hope to Achieve During Pupillage

Guest writer Shi Jing shares the 5 things she hopes to achieve during pupillage. Having completed the Bar Professional Training Course with an overall grade of Outstanding, Shi Jing is about to commence her pupillage at one of the top legal firms in the country.

So you have completed 4 years of legal studies and you are about to embark on your pupillage journey. Aside from hoping to be retained by your firm, what are the 5 things you hope to achieve during pupillage? Every pupil has different priorities and goals and here are the 5 things which matter most to me. Continue reading

5 tips from an intern on making the most of a law firm internship

Crystal Wong

Guest writer Crystal Wong, who has three law firm internships under her belt, shares her tips on making the most of those short stints.

Being an intern gives you a good platform to engage in an out-of-classroom and out-of-this-world experience. Internships give you a glimpse of how the legal scene unveils itself in a practical manner. I interned in Peter Ling & van Geyzel (PLVG) in Kuala Lumpur during my summer break in August 2017, and it turned out to be one of my favorite experiences.

Having now experienced internships in three different law firms, here are my 5 tips to make the most of your internship.

Continue reading