Luther Malaysia are pleased to invite you to a webinar on stamp duty, following the introduction of the stamp duty self-assessment system. Stamp duty in Malaysia, first introduced in 1949, has until December 2025 operated under an official assessment system.
Under the new self-assessment regime, effective since 1 January 2026, businesses will be responsible for determining which documents are subject to stamp duty and ensuring that the appropriate stamping is carried out timely. This will require careful review of documents, particularly at the drafting stage.
Event information:
Date: Tuesday, 10 March 2026
Time:
- 4:00 – 5:00 PM (Singapore & Malaysia, UTC+8)
- 09:00 – 10:00 AM (Belgium, Luxembourg, CET, UTC+1)
Platform: Online via Microsoft Teams – link will be provided upon successful registration.
You can find more information here
Congratulations to Tay & Partners on its multiple recognitions in 2026, including rankings in Legal 500 2026, WTR 1000 2026, and Asia IP Copyright 2026.
These recognitions reflect the strength and dedication of the Tay and Partners team.
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Tay & Partners has been recognised as a 𝗧𝗼𝗽 𝗧𝗶𝗲𝗿 𝗙𝗶𝗿𝗺 in 𝗜𝗻𝘁𝗲𝗹𝗹𝗲𝗰𝘁𝘂𝗮𝗹 𝗣𝗿𝗼𝗽𝗲𝗿𝘁𝘆 by 𝘛𝘩𝘦 𝘓𝘦𝘨𝘢𝘭 500 𝘈𝘴𝘪𝘢 𝘗𝘢𝘤𝘪𝘧𝘪𝘤 2026. This recognition reflects our long-standing focus on delivering high-quality, strategic, and commercially sound advice on complex intellectual property matters. It underscores the strength and depth of our IP practice, as well as the dedication of our lawyers in supporting clients across a wide range of intellectual property issues. We are grateful for the trust our clients place in us to handle their most critical and high-value IP work, and we thank our IP team for their continued commitment to excellence. This recognition reinforces our position as a leading intellectual property practice in Malaysia. | 2.
Tay & Partners has been recognised by 𝘛𝘩𝘦 𝘓𝘦𝘨𝘢𝘭 500 𝘈𝘴𝘪𝘢 𝘗𝘢𝘤𝘪𝘧𝘪𝘤 2026 across multiple practice areas , reflecting the breadth of our firm’s capabilities and our commitment to delivering practical, client-focused legal solutions. In the 2026 rankings, Tay & Partners has been recognised as a 𝗟𝗲𝗮𝗱𝗶𝗻𝗴 𝗙𝗶𝗿𝗺 in the following practice areas: 𝗜𝗻𝘁𝗲𝗹𝗹𝗲𝗰𝘁𝘂𝗮𝗹 𝗣𝗿𝗼𝗽𝗲𝗿𝘁𝘆 — Tier 1 These rankings are a testament to our lawyers’ experience, collaborative approach, and dedication to maintaining the highest standards of service across diverse practice areas. We thank our clients for their continued confidence and our teams for their hard work and dedication.
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Tay & Partners have been recognised by 𝗧𝗵𝗲 𝗟𝗲𝗴𝗮𝗹 𝟱𝟬𝟬 𝗔𝘀𝗶𝗮 𝗣𝗮𝗰𝗶𝗳𝗶𝗰 𝟮𝟬𝟮𝟲 for their individual achievements, reflecting the depth of talent and expertise across our firm. 𝗟𝗲𝗮𝗱𝗶𝗻𝗴 𝗣𝗮𝗿𝘁𝗻𝗲𝗿𝘀 Lin Li Lee — 𝘐𝘯𝘵𝘦𝘭𝘭𝘦𝘤𝘵𝘶𝘢𝘭 𝘗𝘳𝘰𝘱𝘦𝘳𝘵𝘺 Kim Poh NG — 𝘐𝘯𝘵𝘦𝘭𝘭𝘦𝘤𝘵𝘶𝘢𝘭 𝘗𝘳𝘰𝘱𝘦𝘳𝘵𝘺 𝗟𝗲𝗮𝗱𝗶𝗻𝗴 𝗔𝘀𝘀𝗼𝗰𝗶𝗮𝘁𝗲 These individual recognitions highlight the strength and dedication of our people across the firm. We are incredibly proud of you and warmly congratulate you all on these well-deserved achievements.
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Senior Partner at Tay & Partners, Leonard Yeoh has been inducted into 𝗧𝗵𝗲 𝗟𝗲𝗴𝗮𝗹 𝟱𝟬𝟬 𝗛𝗮𝗹𝗹 𝗼𝗳 𝗙𝗮𝗺𝗲 for 𝘋𝘪𝘴𝘱𝘶𝘵𝘦 𝘙𝘦𝘴𝘰𝘭𝘶𝘵𝘪𝘰𝘯, being the highest recognition for a legal practitioner. The Hall of Fame recognises lawyers who have received consistently the highest praise from clients and peers over an extended period, reflecting sustained excellence and leadership in their field. Leonard’s induction is a testament to his long-standing influence and leadership in dispute resolution and his continued commitment to delivering successful results and high-quality legal advice. This recognition reflects Leonard’s extensive experience in handling complex and high-profile disputes, as well as his ability to navigate challenging matters with strategic insight, sound judgment, and a practical approach. It also underscores the trust and confidence that clients continue to place in him year after year. We congratulate Leonard on this significant milestone and well-deserved honour and are proud to see his achievements recognised on an international platform.
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Tay & Partners has been recognised in the World Trademark Review (WTR) 1000 2026! 𝘍𝘪𝘳𝘮 𝘳𝘢𝘯𝘬𝘪𝘯𝘨𝘴 WTR 1000 noted that “Tay & Partners provide high-quality professional services, particularly in terms of responsiveness and advocacy skills”, recognising the firm as a staunch ally for trademark prosecution, litigation and transactions alike. The guide also highlighted the team’s commercial insight, courtroom strength, and client-focused approach across both contentious and non-contentious matters. We are also delighted to congratulate our practitioners on their individual recognitions: Lin Li Lee WTR 1000 commended Lin Li Lee for her “strategic mindset and commercial savviness”, recognising her ability to handle the full spectrum of trademark matters—from licensing and transactions to enforcement, litigation and non-contentious work. She was praised for “delivering high-quality professional services marked by strong responsiveness and advocacy skills”, earning the trust of high-profile brands. Kim Poh NG WTR 1000 recognised Kim Poh NG as being “highly professional” with over 20 years of experience, commending his strength in trademark prosecution and his “formidable force in litigation”, where he frequently appears before courts of all levels, including the Federal Court. Kah Yee Chong WTR 1000 recognised Kah Yee Chong for her work in transactions, noting “her careful analysis, procedural rigour and client-focused execution”. Since her admission to the Bar, she has built a solid practice advising on a broad range of commercial and legal matters within Malaysia’s evolving legal landscape. Jing Xian Lim WTR 1000 highlighted Jing Xian Lim as an up-and-coming practitioner with a flair for both contentious and non-contentious work. She was praised as “responsive and provides practical commercial advice” in the management of trademark portfolios, spanning clearance searches, registrability advice, filings and renewals. This recognition reflects the depth of expertise, dedication and collaborative spirit of our trademark team. We are grateful to our clients for their continued trust and support. | 6.
Tay & Partners has been ranked 𝗧𝗶𝗲𝗿 𝟭 in the 𝗔𝘀𝗶𝗮 𝗜𝗣 𝗖𝗼𝗽𝘆𝗿𝗶𝗴𝗵𝘁 𝗦𝘂𝗿𝘃𝗲𝘆 𝟮𝟬𝟮𝟲! This recognition reflects our continued commitment to delivering strategic, commercially focused advice and enforcement solutions for our clients across diverse industries, from media and entertainment to technology, publishing and digital platforms. Being acknowledged in the Asia IP Copyright Survey 2026 is a testament to the trust our clients place in us and the dedication of our IP team in navigating increasingly complex copyright landscapes, both domestically and across borders. We extend our sincere gratitude to our clients, peers and colleagues for their support and confidence in our work. For more information on our firm’s IP services, do get in touch with Lin Li Lee. |
Save more flying to any point in the Americas with United Airlines
Save up to 5% on United Airlines flights from Kuala Lumpur, Penang or Singapore to our hubs at Chicago O’Hare, Denver, Houston Intercontinental, Newark/New York, San Francisco or Washington Dulles, and explore more than 280 destinations across the Americas.
Book and travel by 31 December 2026 to take advantage of these exclusive savings for AMCHAM members. To enroll in the United Simple Program, employees should sign up through their preferred corporate travel agent.
Please email us at [email protected] for more details or to enroll.

Terms and conditions: Offer applicable to AMCHAM Member Company employees only, subject to verification using a corporate email address and company name.
Valid on United Airlines marketed and operated flights, with partner airline feeder services permitted in accordance with published fare rules, for travel from KUL/PEN/SIN to the USA or Canada in Business, Premium Economy or Economy Class. Other terms apply.
On 5 January 2026, the U.S. Department of the Treasury issued a statement announcing an agreement to exempt U.S.-headquartered companies from certain aspects of the OECD Pillar Two global tax framework.
In response to these developments, AMCHAM organized a virtual briefing on 24 February featuring expert speakers from Ernst & Young and Wong & Partners to unpack the implications of Pillar Two, the 5 January Side-by-Side (SbS) agreement, and the evolving considerations for Malaysia and U.S.-parented multinational enterprises (MNEs).
Krystal Ng and Anlynn Ng of Wong & Partners opened the session with an overview of Pillar Two globally and in Malaysia, highlighting the global minimum effective tax rate (ETR) of 15% faced by MNEs and how Malaysia has aligned with this framework by introducing the Qualified Domestic Minimum Top-Up Tax (QDMTT). A detailed overview was also given on the SbS agreement, which is an OECD response designed to preserve the effectiveness of the Substance-Based Tax Incentives Safe Harbour (SBTI). Under the New Incentive Framework (NIF), the Investment Tax Allowance (ITA), being capital expenditure-based, has a stronger likelihood of qualifying as a Qualified Tax Incentives (QTI) and benefiting from SBTI protection.
Speakers from Ernst & Young, Lauren Tanenbaum, Bas Sijmons, and Cliff Tegel, provided further insights into the Pillar Two SbS package, qualification criteria for the Safe Harbor, key implementation timelines, and strategic considerations for MNEs. For US-headquartered multinationals, this is a major advantage, as starting in 2026, they can opt into the safe harbor, which stops other countries from imposing extra top-up taxes on their worldwide profits. This fits well with US rules like Global Intangible Low-Taxed Income (GILTI) and foreign tax credits, unlike non-US parent companies that remain vulnerable to those foreign top-up taxes.
We thank all our speakers for delivering an informative session and for addressing members’ questions.

The US Supreme Court decision to strike down president Donald Trump’s sweeping global tariffs removes one major trade overhang for Malaysia.
Economists said the ruling could be a sigh of relief for local exports and industry associations but caution remains as US trade policies are still subject to political change.
They added that it does not end the possibility of future US trade actions that could affect Malaysia and rest of the world.
In a 6-3 ruling over the weekend, the Supreme Court held that Trump did not have the legal authority under the International Emergency Economic Powers Act (IEEPA) to impose broad-based import tariffs on most US trading partners.
Under the IEEPA, Trump enacted his infamous sweeping reciprocal tariffs globally as well as fentanyl tariffs imposed on China, Canada and Mexico.
The justices reaffirmed that the constitutional power to levy tariffs rests with Congress, not the president acting unilaterally.
The New Incentive Framework (NIF), introduced by the Malaysian Investment Development Authority (MIDA), represents a fundamental shift toward a tiered and outcome-based approach aligned with Malaysia’s broader economic and industrial policy blueprints. The NIF marks an important step in shaping the country’s next phase of investment policy.
To provide members with deeper insights, AMCHAM organized a virtual briefing with representatives from MIDA. Rahimah Sapiri, Senior Deputy Director of Strategic Planning & Policy Advocacy (Manufacturing) at MIDA, delivered a comprehensive overview of the NIF, covering Malaysia’s current investment incentive landscape and the key features of the new framework.
Members had the opportunity to raise questions and seek further clarification. We thank Ms. Rahimah Sapiri and her team for an informative and engaging session.









