Author: Amelia Lim
Date: September 2018
Electronic cigarettes, commonly known as e-cigarettes or vapes, are at the centre of a polarised debate, generating various opinions on how to best regulate them. Since its introduction to the market in 2004, e-cigarettes have seen an exponential boom in popularity, but the phenomenon of vaping is still very much unchartered territory that has yet to be fully understood.
Author: Laurence Todd, Connor Vance
Date: September 2018
Advances in technology have led to radical changes in existing business models and the creation of radically new ones. There has been a growing sentiment within some governments that the reach and accessibility of new digital channels poses a challenge to the long-standing principles of taxation. As the new Pakatan Harapan government develops its first budget, they too may consider targeting the revenue of digital companies. With this in mind, this Brief Ideas considers the main issues, domestically and globally, in the debate over digital tax.
Author: Thong Meow Keong, Azlina Ahmad-Annuar
Date: August 2018
This paper presents a background on the definition of rare diseases, the challenges facing patients, and what needs to be done moving forward. The authors identify four key obstacles facing patients suffering from rare diseases, such as lack of recognition and inclusiveness, lack of awareness and comprehensive healthcare provisions, lack of access to medications and a lack of protection of the rights and dignity of these patients. The authors then recommend solutions needed to tackle these challenges, which range from enacting new legislation, increasing awareness, better funding and research and development.
Author: Adli Amirullah, Ali Salman
Date: June 2018
The paper builds on lessons learned from both the rocky implementation of the GST and the imperfect SST that came before it. The paper argues that the transparency of the GST regime should be preserved, so that the consumer is aware of exactly how much tax they are paying. From a business perspective, the paper argues that the new tax should only apply to businesses with a taxable return of more than RM500,000 and exported goods and services should be exempted.
Author: Alan Khee-Jin Tan
Date: December 2017
This policy paper discusses the prospects for an ASEAN Community Carrier and its benefits for the region. Given that air transportation and airlines play a crucial part in economic growth, it is critical for the foreign investment regime for airlines to be relaxed further. The paper recommends that ASEAN investors should have the opportunity to invest in other ASEAN member states’ airlines to establish so-called Community Carriers.
Author: Wan Saiful Wan Jan
Date: September 2017
Eyebrows were raised when a Hong Kong-based newspaper recently claimed that Mainland Chinese are migrating to Malaysia “by the thousands”.2 The
report stated that in 2016 alone, more than 1,000 Mainland Chinese had utilised the Malaysia My Second Home (MM2H) programme to migrate
there. Between 2002 to 2016, a total of 31,732 applications for MM2H were approved, and 7,967 of these were from the Peoples’ Republic of China
(PRC). This means that, since it was started, a dragon’s share – 25 percent – of the migrants have been from the PRC.