Yvonne Beh is a partner in the Tax Practice Group of Wong & Partners. She has been advising on Malaysian tax laws and legal issues relating to corporate and commercial matters in Malaysia for more than 10 years. In 2015, Yvonne was awarded Best in Tax at the Euromoney Asia Women in Business Law Awards, and more recently, being shortlisted again for the same award for 2016. Yvonne is recognized as a leading tax lawyer by industry publications, such as the International Tax Review ‘Women in Tax Leaders’ Guide and Asian Legal Business’ 40 under 40 (2016).
Yvonne focuses on income tax, double tax treaties, withholding tax, real property gains tax, transfer pricing, and taxation of stock options. She has also assisted in negotiating for tax incentives and obtaining stamp duty exemptions. Yvonne has a particular focus on Malaysian Goods and Services Tax issues and implementation, and indirect tax planning. She has advised on transfer pricing audits and was involved in tax advisory matters arising from internal restructurings and mergers and acquisitions. She also advises on legal and regulatory issues affecting multinationals operating in Malaysia, particularly in manufacturing, distribution, wholesale and retail activities.
Representative Legal Matters
Advised the Malaysian subsidiary of a global shipping, logistics management and supply chain company in a transfer pricing audit and appeal.
Advised a Silicon Valley-based manufacturer of medical equipment and devices on the acquisition of a Malaysian manufacturing facility on Malaysian legal, regulatory and tax aspects as well as post-acquisition integration structure and issues.
Advised a US manufacturer of digital signal processors on the Malaysian tax issues arising from the acquisition of a semiconductor company.
Advised a Spanish subsidiary of a global leader in aeronautics, space, defense and aerospace products and services on the Malaysian tax and GST implications arising from supply contracts with the government of Malaysia.
Advised a global American semiconductor chip manufacturer on the GST implications of its supply chain structures in preparation for the implementation of GST.
Advised a local Malaysian conglomerate on the GST implications on director fees.
Assisted one of the leading Malaysian banking groups on GST issues arising from their banking documentation, and assisted in formulating GST provisions for various documentations. Conducted training workshops for the bank’s various business divisions on the legal issues arising from the implementation of GST.
Advised an American global courier delivery services company on the GST implications arising from its operations and transactions in Malaysia.
Advised an American multinational corporation specialising in Internet-related services and products on the GST implications arising from Internet-based services and related products.
Assisted a French global conglomerate involved in agriculture, oil, energy and trading in commodities with a GST review of the transactions of its Malaysian subsidiary.
Advised a leading American e-commerce company in relation to the GST implications arising from the proposed location of servers in Malaysia and e-commerce transactions.
Professional Associations and Memberships
Chartered Tax Institute of Malaysia
Society of Trust and Estate Practitioners (Malaysia Branch)
- Malaysia (2005)
- Kuala Lumpur (2005)
- England & Wales~United Kingdom
- Cardiff University (LL.B. Hons) (2003)
Yvonne regularly contributes to the Bloomberg BNA’s Asia Pacific Focus - Tax Planning newsletter, the VAT Navigator publication, as well as the Asia Pacific Tax Bulletin published by the International Bureau of Fiscal Documentation (IBFD) and Asian Legal Business.