Goh Ka Im

Goh Ka Im

Partner

Expertise

  • Energy, Natural Resources & Green Technology
  • Private Wealth & Family Business
  • Tax & Revenue

WSG Practice Industries

Activity

WSG Leadership

Energy, Natural Resources & Green Technology
Chair
IBA Group
Member
Women's Professional Forum Group
Member

Shearn Delamore & Co.
Malaysia

Profile
Goh Ka Im advises on all aspects of Tax and Revenue law including income tax, corporate tax, real property gains tax, double taxation treaties, Labuan business activity tax, Labuan companies, Labuan partnerships, Labuan trusts, Labuan foundations, Goods and Services Tax (GST), customs duties, sales tax, service tax, stamp duty, transfer pricing, tax incentives for investments, trusts and asset protection planning. She has appeared extensively before the Special Commissioners of Income Tax, the High Court of Malaya, the Court of Appeal as well as the Federal Court for tax and revenue cases.

Ka Im also advises on available tax incentives (both direct and indirect) and assists clients with other tax related law issues in ENRGT projects.

Bar Admissions

England and Wales (1987)
Malaya (1988)
Singapore (1994)

Education

LL.B (Hons), University of Bristol
Barrister-at-Law, Gray’s Inn
Advocate & Solicitor, High Court of Malaya
Advocate & Solicitor, Supreme Court of Singapore
Areas of Practice

Energy, Natural Resources & Green Technology | Private Wealth & Family Business | Tax & Revenue

Professional Career

Significant Accomplishments

Asialaw Leading Lawyers (2007-2017); a Leading Lawyer in Taxation
Asialaw Leading Lawyers (2015, 2016 and 2017); a Leading Lawyer in Energy & Natural Resources and Taxation
Asialaw Leading Lawyers 2018; a Market Leading Lawyer in Energy & Natural Resources and Taxation
Asialaw Profiles (2011, 2013 - 2016); an Asialaw Recommended Individual in Tax
Chambers Asia Pacific (2009 - 2018); one of the Leaders in their Field in Tax
Client Choice Awards (2014 and 2018); Individual Winner for Corporate Tax for Malaysia Jurisdiction
IFLR 1000 (2014 - 2016); a Leading Lawyer in Energy: Tax
International Tax Review (2013 and 2014, 2016 and 2017); Tax Controversy Leaders
The Legal 500 Asia Pacific (2010 - 2018); a Recommended Lawyer in Tax
Women In Business Law 2017; Leading Tax Practitioner
2017 Corporate International Magazine Global Award; Tax & Revenue Lawyer of the Year in Malaysia


Professional Associations

Malaysian Bar
International Bar Association (IBA)
Inter-Pacific Bar Association (IPBA)
International Fiscal Association of Malaysia (IFA)



Professional Activities and Experience

Jurisdiction Editor of Malaysia (Labuan) for the International Tax Planning Association (ITPA)
Past Chair of the Tax Law Committee of the Inter-Pacific Bar Association (IPBA)
Articles

Shearn Delamore & Co. Legal Update July 2020 (Tax and Revenue)
Shearn Delamore & Co., July 2020

Tax and Revenue Income tax The following technical guidelines have recently been published on the Inland Revenue Board of Malaysia’s official website: Garis Panduan Mengenai Duti Setem ke atas Suratcara Pindah Milik Saham bagi Saham dalam Syarikat yang Tidak Tersenarai di Bursa Malaysia Berhad (available in Malay language only) — issued on 23 June 2020 to replace Technical Guideline dated 6 November 2019;Garis Panduan Permohonan untuk Kelulusan Ketua Pengarah Hasil Dal

Tax and Customs Matters During Movement Control Order ("MCO") and Conditional MCO Period
Shearn Delamore & Co., July 2020

The Inland Revenue Board (“IRB”) has published an updated list of Frequently Asked Questions (“FAQ”) on tax matters arising during the MCO and CMCO period. For the updated FAQ (as at 10 June 2020), please refer to this link.  The Royal Malaysian Customs Department (“RMCD”) has also recently issued two updated announcements pertaining to payment of taxes due during the MCO and CMCO period. Find information here and here...

Additional Articles

Articles & Publications:

Goh, K. I & Foong, P. C (2018). High Court finds DGIR's advance ruling is decision subject to judicial review. Lexology. Retrieved from https://www.lexology.com/library/detail.aspx?g=02b3afa3-c6c5-435f-b729-8c9aba3dcd6e

Goh, K. I., Anand Raj, Yong, I., Foong, P. C. et al (2017). Malaysia. World Tax 2017. Retrieved from http://www.shearndelamore.com/pdfs/International-Tax-Review-World-Tax-2017.pdf

Goh, K. I., Anand Raj, Yong, I., Lian, C. et al (2016). Malaysia. World Tax 2016. Retrieved from http://www.shearndelamore.com/pdfs/International-Tax-Review-World-Tax-2016.pdf

Goh, K. I., Anand Raj, Yong, I., Lian, C. et al (2015). Malaysia. World Tax 2015. Retrieved from http://www.shearndelamore.com/pdfs/International-Tax-Review-World-Tax-2015.pdf

Goh, K. I., Anand Raj, Yong, I. et al (2014). Malaysia. World Tax 2014. Retrieved from http://www.shearndelamore.com/wp-content/uploads/2017/06/International-Tax-Review-World-Tax-2014.pdf

Goh, K. I., Anand Raj, Yong, I. et al (2013). Malaysia. World Tax 2013. Retrieved from http://www.shearndelamore.com/wp-content/uploads/2017/06/International-Tax-Review-World-Tax-2013.pdf

Written and contributed to various international publications including publications by the International Tax Planning Association.