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1001.  DECEMBER 1990 Issue
p.311

General Anti-Tax Avoidance Provisions: The Singapore Position and Australasian Comparisons
Telfer, John H.  •  (1990) 32 Mal. Law Rev. 311 (Dec)
This article considers the general tax avoidance provision contained in section 33 of the Singapore Income Tax Act in the context of similar provisions in other countries, particularly in Australasia (i.e. Australia and New Zealand). This article first looks at some of the terms in section 33, and at how they might be interpreted. It then considers, in the light of the Australian and New Zealand experience, some of the difficulties of producing definitive interpretations of provisions like section 33. finally, the application in Singapore of the doctrine of fiscal nullity is discussed. Its likely exclusion by the existence of section 33 is noted. Its possible application to some transactions involving dealings with countries with which Singapore has double tax agreements is also considered.

1002.  DECEMBER 1990 Issue
p.322

Twenty-Third Session of the United Nations Commission on International Trade Law
Goh, Phai Cheng  •  (1990) 32 Mal. Law Rev. 322 (Dec)

1003.  DECEMBER 1990 Issue
p.327

The Separation of Religion and Politics: The Maintenance of Religious Harmony Act 1990
Winslow, V.S.  •  (1990) 32 Mal. Law Rev. 327 (Dec)

1004.  DECEMBER 1990 Issue
p.333

Get-up of Goods and the Law of Passing-off: A Case on Lemons Reckitt & Colman Products Ltd. v Borden Inc. and Others
Ng, Siew Kuan  •  (1990) 32 Mal. Law Rev. 333 (Dec)

1005.  DECEMBER 1990 Issue
p.346

Insolvent Foreign Companies Wound up Abroad - Has Court Power to Investigate? Re China Underwriter Life and General Insurance Co. Ltd. Official Receiver, Hong Kong v Kao Wei Tseng and Others
Leow, Chye Sian  •  (1990) 32 Mal. Law Rev. 346 (Dec)

1006.  DECEMBER 1990 Issue
p.355

Corporate Personality - A Step Closer to Reality Pek Seng Co. Ptd. Ltd. & Ors. v Low Tin Kee & Ors.
Ong-Wee, Patricia G. S.  •  (1990) 32 Mal. Law Rev. 355 (Dec)

1007.  DECEMBER 1990 Issue
p.363

Choice of Law in a Question of Jurisdiction Metall und Rohstoff A G v Donaldson Lufkin & Jenretter Inc. J H Rayner (Mincing Lane) Ltd. v Teck Hock & Co. (Pte) Ltd.
Tan, Yock Lin  •  (1990) 32 Mal. Law Rev. 363 (Dec)

1008.  DECEMBER 1990 Issue
p.374

Singapore and International Law
 •  (1990) 32 Mal. Law Rev. 374 (Dec)

1009.  DECEMBER 1990 Issue
p.392

Some Current Legal Developments in Malaysia ASEAN Section
Teo, Keang Sood  •  (1990) 32 Mal. Law Rev. 392 (Dec)
Below is a brief account of some of the legislation passed by Parliament and the treaties entered into during the period January-October 1990. Recent court decisions of significance during the period are also noted. A brief account of the work of the Regional Centre for Arbitration in Kuala Lumpur is also given. The report concluded with a list of some of the legal conferences/seminars held during the period, together with the paper/s presented.

1010.  DECEMBER 1990 Issue
p.417

Some Aspects of Indonesian Private International Law Asean Section
Guatama, Sudargo and Wiknjosastro, Sri Hanifa  •  (1990) 32 Mal. Law Rev. 417 (Dec)
This article gives a short outline on some aspects of the present status of Indonesian conflict of laws, and the extent to which the Dutch colonial regulations are still valid, or have been revised since independence. Following a general discussion on the basis for the validity of the old regulations and the present views on law revision, we shall examine some topics to illustrate the remaining influence of Dutch legal scholars on Indonesian case law and jurisprudence. We have chosen to focus on three areas in particular, the shift from the nationality to the domicile principle in the field of personal status, the problem of renvoi, and the law of contract.

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