Malaysian Income Tax Law

Assignment : Tax Case Law Analysis

Name of the case : Uniqlo (Malaysia) Sdn Bhd v. Director of Customs and Excise (Ketua Pengarah Kastam Dan Eksais).

Guideline for the analysis

(a) Case Facts (full citation, name of the case, name of its parties).

(b) Key Issues (disputes). (c) Law or Principles. (d) Legal reasoning (Judgement, comments, and analysis).

(e) Partys arguments concerning the key issue.

(f) Commentaries or opinions about the decision.