Biography
Yvonne Beh is a partner in the Tax, Trade and Wealth Management Practice Group at Wong & Partners. She advises on Malaysian tax laws and legal issues relating to corporate and commercial matters in Malaysia.
She is ranked Band 3 for Tax by Chambers Asia Pacific, with clients commending her as “responsive and solution-oriented” and as someone who is “knowledgeable and able to provide advice with a commercial vision”. Yvonne is also named a Leading Partner for Tax by Legal 500 Asia Pacific. She is further recognised as a Highly Regarded practitioner and a Women in Tax Leader for Indirect Tax by International Tax Review. In addition, Yvonne won Euromoney Women in Business Law Awards Asia Pacific for Tax in 2015 and 2017 and was recognised in the Asian Legal Business "40 under 40" award in 2016.
She is a frequent speaker at both domestic and international tax conferences and regularly contributes to Bloomberg BNA’s Asia Pacific Focus Tax Planning newsletter, the VAT Navigator, and the Asia Pacific Tax Bulletin published by the International Bureau of Fiscal Documentation.
Practice Focus
Yvonne focuses on indirect tax issues, in particular sales and service tax (SST) and goods and services tax (GST) (before its abolishment). She has extensive experience advising on broader Malaysian tax issues, spanning across M&A, foreign direct investment and cross-border tax planning issues. She also regularly advises on income tax, withholding tax, double tax treaties, tax incentives, real property gains tax, stamp duty and tax controversies.
Yvonne has participated in various consultations with the Malaysian Ministry of Finance and Royal Malaysian Customs Department to provide feedback on the transition from GST to SST as well as SST-related changes and developments, including the introduction of service tax on imported digital services. Yvonne is often called upon by clients to advise on sophisticated and complex issues relating to the Malaysian tax and indirect taxes. This is particularly so for clients in the e-commerce, technology and digital economy industries, which have products and service offerings which are new, innovative and unconventional.
Representative Legal Matters
- Successfully represented an American multinational consumer goods company in filing a stamp duty objection before the Malaysian Stamp Office, securing a reduction in stamp duty exposure of approximately MYR 2 million, representing a 99% reduction.
- Advised a multinational data centre developer and operator in the Asia-Pacific region on the Malaysian tax aspects of its acquisition of a private holding company owning and operating a hyperscale data centre including capital gains tax, stamp duty, real property gains tax, service tax, and the negotiation of tax warranties and indemnities.
- Advised a global internet technology company on the service tax implications of colocation services following Malaysia’s July 2025 expansion of the service tax regime, assessing whether such services fall within taxable rental and leasing categories and enabling the client to respond consistently to supplier positions and navigate the changes effectively.
- Advised a US headquartered venture capital firm on the full range of Malaysian direct and indirect tax issues, as well as applicable tax incentives in connection with the incorporation, maintenance and operation of a Malaysian venture capital fund and fund management company.
- Advised the Asia Pacific headquarters of a multinational technology company which operates internet-related services and products that include online advertising technologies, search engine, cloud computing, software and hardware on the implications of the service tax on digital services (SToDS) regime in Malaysia.
- Advised an American multinational corporation on the direct and indirect tax issues of their USD 4.3 billion investment with the power unit of a Malaysian conglomerate to develop artificial intelligence cloud and supercomputer infrastructure in Malaysia.
- Advising a leading multinational technology company in the ecommerce, cloud computing, digital streaming and artificial intelligence sectors on the Malaysian direct tax, indirect tax, trade and customs exposures arising from the proposed establishment of fulfillment centers in Malaysia for the purposes of storing inventory and fulfilling orders placed on the company’s ecommerce platform by customers in the Asia Pacific region from the fulfilment centres in Malaysia.
- Advised a leading global payments platform on the Malaysian tax implications of its proposed expansion into Southeast Asia, including withholding tax, service tax, corporate income tax and permanent establishment considerations arising from its cross-border payment and settlement model.
- Assisted an American diversified global insurer with tax advice in relation to the client’s bid to acquire a stake in a large insurance business, as well as advising the client on subsequent restructuring issues from a Malaysian tax perspective.
- Advised the Malaysian subsidiary of a global shipping, logistics management and supply chain company in a transfer pricing audit and appeal.
Professional Honors
- Ranked Band 3 by Chambers Asia Pacific
- Leading Partner for Tax by Legal 500 Asia Pacific
- Listed as Highly Regarded and Women in Tax Leader for Indirect Tax by International Tax Review
- Recognised in the Asian Legal Business “40 Under 40” Award 2016
- Recipient of the Euromoney Women in Business Law Awards Asia Pacific for Tax in 2015 and 2017
Professional Associations and Memberships
- Chartered Tax Institute of Malaysia
- Society of Trust and Estate Practitioners (Malaysia Branch)
- Lincoln's Inn
Admissions
Malaysia (2005)
Kuala Lumpur (2005)
England & Wales~United Kingdom
Education
Cardiff University (LL.B. Hons) (2003)
Languages
English
Malay
Previous Offices
Sydney