Goh Ka Im

Goh Ka Im



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

WSG Practice Industries


WSG Leadership

IBA Group
Women's Professional Forum Group

Shearn Delamore & Co.

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)


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 (IFA) and the IFA Malaysian Branch
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)


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

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