Chang Ee Leen

Partner – Tax & Revenue
+603-2632 9911 |

Ee Leen is a tax lawyer who recently returned to legal practice after some years as a tax consultant in the International Tax and Transaction Services practice of one of the major accounting/tax firms in Kuala Lumpur.

In the course of her earlier years in legal practice, Ee Leen has been involved in numerous litigation cases particularly, tax appeal cases before the Special Commissioners of Income Tax, High Court and Court of Appeal. The reported cases in which she played a key role involved crucial tax issues such as issues pertaining to disallowance of pioneer incentive claims on purported non-compliance of conditions, reinvestment allowance claims during trial run periods, deductibility of employee share option scheme charges by a subsidiary company as well as capital vs revenue issue involving compensation payments upon the termination of a contract.

She has experience in tax technical work and frequently rendered opinions to both taxpayers and tax consultants. During her time as a tax consultant, she has advised multinational corporations on cross-border transactional tax issues, which involved Malaysian corporate income tax, stamp duty, real property gains tax as well as permanent establishment and withholding tax issues. She has advised on tax issues relating to asset-backed securitisation transaction structures, with a focus on the applicability of the recently introduced earning stripping rules (ESR) and withholding tax exemptions to such structures. She has also advised on the potential tax implications arising from a proposed family trust.

In addition to her tax advisory work, Ee Leen has represented clients in various tax audits and investigations which range from issues of capital vs revenue, disallowance of incentive claims for purported non-compliance of incentive conditions and issues of applicability of group relief claims. She has also submitted applications and appeals on behalf of clients to the tax authorities and Ministry of Finance to clarify on key tax technical issues from which positive outcomes were obtained on behalf of clients.

Prior to diverging into tax consultancy practice, Ee Leen was ranked as a Next Generation Lawyer in the practice area of Tax by The Legal 500 Asia Pacific 2018She has been listed as a Recommended Lawyer in the 2023 publication of The Legal 500 Asia Pacific.

Ee Leen is an Associate member of the Chartered Tax Institute of Malaysia (“CTIM”).


  • Bachelor of Laws (Hons), University of Malaya


  • Advocate & Solicitor of the High Court of Malaya
  • Admitted to the Malaysian Bar: 26th June, 2009
  • Associate of the Chartered Tax Institute of Malaysia (CTIM)
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