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Senior Legal Assistants
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Practice Areas

Tax & Revenue

She has wide experience in all areas of Tax and Revenue law including income tax, corporate tax, real property gains tax, double taxation treaties, Labuan tax planning, Labuan companies, Labuan partnerships, Labuan trusts, 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 on tax and revenue matters.

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Energy, Natural Resources, & Green Technology (ENRGT)
She advises on the tax incentives available both direct and indirect in this practice area as well as assisting clients with other related tax law issues in ENRGT projects.

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• LL.B (Hons), Bristol
• Barrister-at-Law, Gray's Inn
• Advocate & Solicitor, High Court of Malaya

Admission to the Bar

• England and Wales (1987)
• Malaya (1988)
• Singapore (1994)

Professional Memberships

• Past Chair of the Tax Law Committee, Inter-Pacific Bar Association (IPBA)
• Member of the Inter-Pacific Bar Association (IPBA)
• Member of the International Fiscal Association (IFA)
• Member of the International Fiscal Association (IFA) – Malaysian Branch
• Member of the International Bar Association (IBA)
• Jurisdiction Editor, Malaysia (Labuan) for the International Tax Planning Association (ITPA)

Awards and Recognition

• Asialaw Profiles 2011 - "Tax specialist and practice group chair Goh Ka Im once again operates her team at the highest level among the country’s dedicated tax legal providers. With highly experienced backgrounds and pioneering techniques, the team often defends clients against claims by the Director General of Inland Revenue before the Special Commissioners of Income Tax, High Court and the Court of Appeal."

• Asialaw Profiles 2013 and 2014 - a "Recommended Lawyer".

• Asialaw Profiles 2015 - "Leading tax partner Goh Ka Im is a member of the Economic Policy and Taxation Council of the Malaysian International Chamber of Commerce and Industry."

• Asialaw Leading Lawyers 2015 and 2016 - a "Leading Lawyer" in Energy and Natural Resources and Tax practice.

• Chambers Asia Pacific 2010 - "Practice group chair Goh Ka Im handles both advisory and litigiuos matters. She has represented clients before the Special Commissioners of Income Tax on issues relating to income tax leasing regulations and the taxability of debt waiver."

• Chambers Asia Pacific 2011 - "Is a well-respected tax lawyer and a favourite of inbound investors for her expertise in investment tax incentives and customs duties. She recently acted for the lender to a British Virgin Islands-based company on its USA27 million re-domicile into an entity in Labuan."

• Chambers Asia Pacific 2012 - "Is an experienced figure in taxation and is well known for both her contentious and transactional expertise."

• Chambers Asia Pacific 2013 - "Goh Ka Im heads the firm's tax and revenue practice, and enjoys a tremendous reputation in this field. She has extensive experience in handling a wide range of tax issues, including income and corporate tax, offshore-related tax planning, investment tax incentives and double taxation treaties."

• Chambers Asia Pacific 2014 - "Department head Goh Ka Im is one of the most prominent figures in the tax industry, and clients "go to her for the experience she has and the cases she's handled." Among recent work, she advised a Malaysian company in the IT sector on obtaining a High Court order overturning the Director General of Inland Revenue's decision to require withholding tax to be paid to the Revenue for the distribution of various IT products."

• Chambers Asia Pacific 2015 - "Goh Ka Im is a pre-eminent tax practitioner who is praised for her "insight into enforcement practices and very practical approach." She leads the tax practice and has a wealth of experience in handling major tax disputes. She took the lead on advising Prudential Financial on the tax aspects of its acquisition of Uni-Asia Life Assurance."

• Chambers Asia Pacific 2016 - "Head of department Goh Ka Im is widely recognised for her senior standing in the market and has extensive experience in dealing with both contentious and non-contentious advisory work. She regularly assists clients with tax planning and sales tax issues, as well as handling disputes before all levels of the courts."

• Chambers Asia Pacific 2017 - "Clients note that Goh Ka Im is "very meticulous in covering all angles, provides practical tax advice and is friendly and very responsive." She has a wide-ranging practice incorporating income tax, corporate tax, GST and stamp duty."

• Client Choice Awards 2014 and 2016 - Sole country winner for the Corporate Tax award

• Euromoney Legal Media Group Asia Women in Business Law Awards 2014 - Best in Tax

• Expert Guides 2015 - Women in Business Law in Tax.

• International Tax Review’s Tax Controversy Leaders - Leading Advisor for 2013, 2014 and 2016.

 International Tax Review 2014 - "Goh, for instance, advised Goldman Sachs in relation to the issue of $1.75 billion of guaranteed notes."

 International Tax Review 2015 - "Goh Ka Im leads the general tax and transfer pricing offerings of Shearn Delamore & Co. Goh has niche expertise in tax requirements and incentives for companies involved in energy, natural resources, & green technology (ENRGT)."

• The Legal 500 Asia Pacific 2011 - "The firm provides an‘excellent’ service and has a ‘thorough knowledge’ of the relevant laws. Senior figure Goh Ka has an impressive background in Labuan tax advisory work."

• The Legal 500 Asia Pacific 2013 - "The three–partner team is led by Goh Ka Im, who recently obtained permission to appeal a previous court decision in a customs duty case, which considers WTO regulations."

• The Legal 500 Asia Pacific 2015 - "Shearn Delamore & Co acts for major domestic, foreign and multinational clients on tax litigation and advisory matters. It successfully represented Shell in a High Court case in which an appeal by the inland revenue was dismissed, and also recently advised Prudential Financial on corporate tax issues. The four-partner team includes department head Goh Ka Im..."

• The Legal 500 Asia Pacific 2016 - "‘Superb’ practice head Goh Ka Im represented Transmarco Concepts in judicial review proceedings before the High Court."

• The Legal 500 Asia Pacific 2017 - "Practice head Goh Ka Im acted for a Malaysian company in an appeal before the Special Commissioners of Income Tax."


She has written and contributed to various international publications including publications by the International Tax Planning Association.


English, Bahasa Malaysia


Telephone: +603 2027 2848
Fax: +603 2072 5499

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