Chambers Asia Pacific – 2023 Edition

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We are happy to announce that in the 2023 edition of Chambers Asia Pacific, the firm and several partners have once again been recognised for their work in their respective areas of practice. Ranked Practice Groups: Ranked individuals

Deductibility of ESOS Expenses

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The Inland Revenue Board of Malaysia has been disallowing employee share option scheme (ESOS) expenditure as deductions and has issued Public Ruling No. 11/2012 on Employee Share Scheme Benefit (PR 11/2012) to the effect that such an expenditure is not…