St.Jude Medical International Holding S.A.R.L. v Lembaga Hasil Dalam Negeri (LHDN)

pa-25-55-10-2024 High Court (Mahkamah Tinggi) 6 October 2025 • PA-25-55-10/2024 • 20 min read
33 cases cited (0 SG, 33 foreign)

Catchwords

1. This case illustrates how a single corporate transaction, seemingly routine in form, can trigger far-reaching questions concerning the reach of Malaysia’s taxing jurisdiction, the interpretation of a bilateral tax treaty (the Malaysia–Luxembourg Double Taxation Agreement), and the boundaries of public law supervision. What began as a disposal of shares in a real property company has evolved into a dispute that sits at the crossroads of domestic tax legislation and international obligations.

Judges (2)

Choong Yeow Choy Delivered Suzana binti Muhamad Said Delivered

Counsel (6)

Lembaga Hasil Dalam Negeri (LHDN) Firm Wong & Partners Firm Chloe Ng Yit Ping Counsel Applicant Jason Liang Dinghui Counsel Applicant Mohammad Hafidz Counsel Respondent Muhammad Danial Izzat Counsel Respondent

Parties (2)

Lembaga Hasil Dalam Negeri Respondent St.Jude Medical International Holding S.A.R.L Applicant

Case Significance

St.Jude Medical International Holding S.A.R.L. v Lembaga Hasil Dalam Negeri (... is a High Court (Mahkamah Tinggi) decision dated October 6, 2025 (citation: pa-25-55-10-2024). The case was decided by Choong Yeow Choy.

What was the outcome of St.Jude Medical International Holding S.A.R.L. v Lembaga Hasil Dalam Negeri (...?

St.Jude Medical International Holding S.A.R.L. v Lembaga Hasil Dalam Negeri (... is a High Court decision dated October 6, 2025. The case was heard by Choong Yeow Choy. See the full judgment for details.

Statutes Cited

Courts of Judicature Act 1964 (Cap 91)
s 43
Income Tax Act 1967 (Cap 53)
Rules of Court 2012

Cases Cited (33)

MY (33)
[1966] 1 MLJ 86 [1973] 2 MLJ 163 [1993] 3 MLJ 514 [1994] 1 AMR 560 [1995] 2 CLJ 701 [1995] 2 MLJ 105 [2002] 3 AMR 2867 [2002] 3 CLJ 380 [2002] 3 MLJ 49 [2003] 4 CLJ 1 [2003] 5 AMR 758 [2004] 1 MLJ 257 [2007] 6 AMR 649 [2007] 7 MLJ 13 [2008] 3 CLJ 429 [2008] 3 MLJ 10 [2009] 2 AMR 852 [2009] 4 MLJ 695 [2009] 5 CLJ 698 [2009] MLJU 314 [2018] MLJU 616 [2021] MLJU 637 [2022] 5 AMR 353 [2022] 6 MLJ 58 [2022] 8 CLJ 817 [2022] AMEJ 0237 [2022] MLJU 466 [2022] MLJU 467 [2023] 10 CLJ 329 [2023] 7 AMR 865 [2023] MLJU 2283 [2026] 2 AMR 233 [2026] MLJU 76

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (pa-25-55-10-2024)