IIUM Law Journal

INTERNATIONAL CRIMINAL JUDICIAL ASSISTANCE IN COMBATING TRANSNATIONAL TELECOMMUNICATIONS NETWORK FRAUD: A COMPARATIVE ANALYSIS BETWEEN CHINA AND ASEAN

Wang Ying, Nur Ezan Rahmat, Ahmad Ridhwan Abd Rani — Wed, 27 May 2026 00:00:00 +0800

At present, the internet has enabled telecommunications network fraud to take on many new forms. These have shifted from one-to-one or point-to-point phone contact to large-scale, one-to-many online interactions. Within the framework of the United Nations Convention against Transnational Organised Crime, China and ASEAN have achieved initial progress in mutual legal assistance in criminal matters. However, several obstacles and conflicts remain in practice. This study uses qualitative methods and draws on legal frameworks, literature, and case materials to review the legal theories and practices of China and ASEAN in combating transnational telecommunications network fraud. The findings reveal contradictions in treaty rules, electronic evidence procedures, crime-determination standards, and mutual trust. These issues directly affect the efficiency and depth of cooperation in handling such cases. China and ASEAN Member States should respond to regional realities by improving relevant laws and treaty provisions, promoting unified standards for electronic evidence, optimising cooperation mechanisms, and strengthening mutual trust among states. These measures will support precise action against transnational telecommunications network fraud and provide a legal basis for regional security and economic cooperation.

ACQUISITION IMPEDIMENTS: A REVIEW OF MALAYSIA’S SHAREHOLDER-CENTRIC TAKE-OVER RULES

Mohd Radhuan Arif Zakaria, Mushera Bibi Ambaras Khan, Mahmud Abdul Jumaat — Wed, 27 May 2026 00:00:00 +0800

Take-overs and mergers in Malaysia are primarily regulated by the Malaysian Code on Take-overs and Mergers and the Rules on Take-overs, Mergers and Compulsory Acquisitions. These regulations aim to safeguard the interests of shareholders, especially those of target companies, by ensuring that they receive fair and equal treatment during takeover bids. However, the strong emphasis on shareholder protection may inadvertently deter acquirers from initiating takeover transactions, thereby limiting market activity and affecting Malaysia’s competitiveness as a destination for corporate acquisitions. This article critically examines whether the existing regulatory framework poses challenges to acquirers in initiating an acquisition. It focuses on key components such as the mandatory take-over offer, compulsory acquisitions, directors’ duty not to frustrate a take-over, and deal-protection measures. The research adopts a doctrinal methodology emphasising statutory and regulatory analysis, supported by case law and policy insights, and extends its scope through a comparative assessment with Singapore to place Malaysia’s framework in a regional context. The findings suggest that while the current rules may impose certain constraints on acquirers, they also offer strategic advantages in some contexts. The article recommends the incorporation of deal protection mechanisms into the Malaysian takeover and merger rules to enhance legal clarity and certainty for all the parties involved.

RECALIBRATING THE FORCED LABOUR THRESHOLD IN MALAYSIA POST ATIPSOM 2022: A CONTINUUM-TO-THRESHOLD TEST

Wed, 27 May 2026 00:00:00 +0800

For years, the legal boundary between labour issues and the crime of forced labour in Malaysia remained a blurry grey zone. Under the original 2007 framework of the Anti-Trafficking in Persons and Anti-Smuggling of Migrants Act 2007 (ATIPSOM), prosecutors often faced the nearly impossible hurdle of proving coercion to secure a trafficking conviction. The 2022 ATIPSOM amendments have repealed the narrow definition of coercion and broadened the interpretation of exploitation. This article recalibrates the Malaysian forced labour threshold after the 2022 ATIPSOM amendment. It argues that pre-2022 case law developed a coercion-centred gatekeeping approach, while ATIPSOM 2022 restructures liability into an act-means-purpose model that requires a threshold test. Using doctrinal legal research, the article examines how Malaysian law conceptualises and applies the forced labour threshold; analyses selected case law to identify recurring judicial patterns on coercion, voluntariness, and evidential inference; and aligns the forced labour-trafficking framework with relevant law in Malaysia. This article then proposes a two-tier continuum-to-threshold test to identify when labour exploitation escalates from regulatory labour non-compliance into a criminal forced labour and trafficking related exploitation. It concludes that a recalibrated threshold test post-2022 amendment of laws improves classification consistency across labour, criminal and trafficking regimes as well as victim-centred remedies, while preserving judicial safeguards against ATIPSOM overreach in borderline labour disputes.

A LEGAL AND PROCEDURAL GUIDE TO ESTATE ADMINISTRATION FOR PERSONAL REPRESENTATIVES

Wed, 27 May 2026 00:00:00 +0800

The personal representative’s lack of knowledge in how to properly administer the deceased’s estate has been attributed as one of the factors of delay in distributing the deceased’s assets to the rightful beneficiaries. Thus, this paper aims to provide the guidelines to the personal representatives and the knowledge they may need in order to prepare themselves to be able to carry out their duties and obligations as the agents of the deceased. Several fiduciary duties of personal representatives are highlighted which are owed to the estate as well as to the beneficiaries. The technical process of administering a deceased’s estate, from the identification of the estate heirs and assets to the distribution of the estate, and the relevant governing laws are also discussed. This paper employs library-based research by referring to past literature including journal articles and books, recent case laws and news articles to further support its claims. The paper highlights the differences between the jurisdictions of each relevant administrative body in estate administration. Findings also show that among the essential fiduciary duties of the personal representative are the duty to avoid secret profits, the duty to render proper accounts and the duty to avoid self-dealing. In addition to further efforts to strengthen public awareness in understanding the estate administration process, the article recommends that a system be devised by the courts to determine the ability and capability of the individual applying to be the personal representative of the deceased’s estate in adequately handling the administration process before granting the letter of representation.

LEGAL REFORM THROUGH LIVED EXPERIENCE: TOWARDS SAFEGUARDING THE RIGHTS OF WORKING MOTHERS IN THE MALDIVES

Aishath Shaifa Shahid, Najibah Mohd. Zin — Wed, 27 May 2026 00:00:00 +0800

Despite recent legal reforms, working mothers in the Maldives continue to face systemic barriers that hinder their full participation in the workforce. This article explores the lived experiences of working mothers to evaluate the effectiveness of the existing legal protections and identify critical gaps in the legal framework. Using a qualitative legal research methodology, this study combines doctrinal analysis with data from semi-structured interviews with ten working mothers across the public and private sectors. The key findings include limited access to flexible working arrangements, disproportionate maternity leave entitlements, and insufficient paternity leave provisions in the current legal framework. The article proposes key reforms such as the standardisation of maternity leave, legal recognition of flexible work, and the introduction of parental leave. Drawing on the lived experiences of Maldivian working mothers, this article concludes that aligning national legislation with international standards and Islamic principles of justice and equity is essential to safeguarding their rights.

MAQĀṢID AL-SHARĪʿAH AS A FRAMEWORK FOR MUSLIM FAMILY LAW REFORM IN SRI LANKA: A PATHWAY TOWARD GENDER JUSTICE

Mohamed Mahroof Ali Abdullah, Azizah Mohd, Norliah Ibrahim — Wed, 27 May 2026 00:00:00 +0800

Muslim family law occupies a central position within Islamic legal tradition, aiming to preserve family integrity, justice, and social harmony. Yet in many contemporary contexts, including Sri Lanka, existing legal frameworks continue to reflect gender-discriminatory norms rooted in historical interpretations rather than the ethical objectives of the Sharīʿah. The Muslim Marriage and Divorce Act (MMDA) 1951 has been widely criticised for its provisions on minimum marriage age, women’s consent, divorce, polygamy, and Quazi appointments, despite Sri Lanka’s constitutional commitments and its ratification of CEDAW. This study examines whether a maqāṣid al-sharīʿah–guided approach can provide a legitimate and principled pathway for reforming the MMDA while remaining faithful to Islamic jurisprudence. Employing a maqāṣid-based qualitative doctrinal and thematic analytical approach, the study argues that certain provisions of the MMDA generate gendered disparities inconsistent with the higher objectives of Sharīʿah, particularly justice, dignity, welfare, and the preservation of religion, life, intellect, lineage, and property. It concludes that maqāṣid al-sharīʿah offers a coherent normative framework for reforming Muslim family law in minority contexts such as Sri Lanka, enabling the transformation of the MMDA into a more humane, just, and socially responsive legal instrument.

THE LAW OF MISREPRESENTATION IN REAL ESTATE CONTRACT: STRIKING A BALANCE BETWEEN SELLER'S DISCLOSURE AND BUYER'S DUE DILIGENCE

Nur Yuhanis Ismon, Mohd Asmadi Mohd Angsor, Mohd Nazir Mohd Adi — Wed, 27 May 2026 00:00:00 +0800

The law of contract requires the presence of specific fundamental elements for an agreement to be legally valid and enforceable. In real estate transactions, the duty of full disclosure obliges the seller to reveal all material facts concerning the property to prospective buyers. Nevertheless, disputes frequently arise due to misrepresentation, where sellers provide false, misleading, or incomplete information, resulting in legal implications for both parties. This article critically examines the strictness and scope of disclosure obligations in real estate contracts under Malaysian law. Employing a doctrinal legal research methodology, the study analyses statutory provisions and relevant Malaysian case law to evaluate the extent of a seller’s duty to disclose and the continuing relevance of the caveat emptor principle. The findings suggest that both the seller’s disclosure obligation and the buyer’s due diligence duties such as conducting property inspections are typically governed by express contractual terms. Therefore, the duty of disclosure is not absolute but is determined by the specific terms set out in the sale and purchase agreement. This study underscores the importance of a balanced legal framework to ensure fairness and protect parties from the adverse effects of misrepresentation in real estate dealings.

APPLICATION OF KHIYĀR (OPTION) IN THE FREE-LOOK PERIOD OF TAKAFUL CONTRACTS: A MALAYSIAN LEGAL AND SHARIAH ANALYSIS

Siti Salwani Razali, Nur Arfifah Abdul Sabian — Wed, 27 May 2026 00:00:00 +0800

ABSTRACT

Takaful is a contract whereby the participants commit to contribute an amount of money on a regular basis or in one lump sum into a specified fund to mutually guarantee each other in the event of misfortune. The Takaful company is appointed as a fund manager to manage the fund according to mandate given by the participants. Takaful is a type of contract whereby Takaful participants have the opportunity to mitigate possible financial risk that their families might encounter in case of misfortune. However, there may be instances in which participants change their minds and decide to withdraw from the takaful contract for personal reasons, particularly in the early stages of the contract. This practice is commonly understood in the industry as a free-look period. From the Shariah perspective, this practice seems similar to khiyar (option) in Fiqh Muamalat (a branch of Islamic rulings which deals with trade and business). However, there is a lack of legal and shariah analysis of free-look periods, which this paper aims to contribute. Hence, this paper will study the practice of the free-look period in the takaful industry by examining its relation according to legal perspectives and its connection with khiyar (option) in Fiqh Muamalat. The research found that the most suitable types of khiyar applicable in Free Look Period is Khiyar Al-Shart and the study will compare these principle of khiyar between Shariah Law and Malaysia Takaful Law and practice. In terms of methodology, this study is doctrinal legal research and Shariah research and uses the content analysis method. Reference was made to the provisions in various Takaful and consumer-related statutes in Malaysia, and relevant case laws. This research also consists of library-based research on which the researcher refers to published books, articles, circulars, statutes and other relevant resources such as current industry practices from takaful operators in Malaysia.

FROM BANKING SECRECY TO CRYPTOCURRENCY ANONYMITY: CHALLENGES TOWARD A FAIR INTERNATIONAL TAX JUSTICE

Putri Anggia, Aisyah Ajeng Putri Riyanto, Muhammad Fathi — Wed, 27 May 2026 00:00:00 +0800

The rapid growth of cryptocurrencies is reshaping the global financial landscape, challenging traditional systems of taxation and regulation. This article examines the complex interplay between cryptocurrency anonymity, legal frameworks, and the pursuit of international tax justice. Using normative legal research with a descriptive approach, this article examined the challenges posed by cryptocurrency adoption in taxation policies. The findings revealed that while blockchain technology enhances transparency and decentralisation, the anonymity features of digital assets create risks of tax evasion and illicit financial flows. Addressing these issues requires integrated efforts among international regulatory frameworks, such as the OECD's CARF and FATF's Travel Rule alongside domestic reforms like Indonesia's HPP Law and the EU's DAC8. Inclusive governance that empowers developing countries and the constitutional grounding of tax justice principles are essential to strike a balance between individual privacy and collective fiscal responsibility. This multi-layered approach is critical to ensuring cryptocurrencies serve as instruments of innovation rather than tools for inequality. Future research should focus on empirical assessments of compliance costs, enforcement effectiveness across borders, and the development of privacy-preserving technologies, such as zero-knowledge proofs, to enable proportional and fair regulation globally.

ABANDONMENT OF OLDER PERSONS IN MALAYSIA: EXAMINING THE NEED FOR LEGAL CAREGIVING OBLIGATIONS

Wed, 27 May 2026 00:00:00 +0800

The abandonment of older persons in Malaysia is an emerging social and legal concern, particularly in hospitals and care institutions. This article examines whether there is a need to introduce legal caregiving obligations since the current family law for both Muslims and non-Muslims does not sufficiently address family caregiving responsibilities towards older persons, which leads to neglect and abandonment. Using a qualitative doctrinal approach, the study analyses Malaysian social and legal provisions together with legal obligations in selected ASEAN jurisdictions. The findings show that while filial responsibility is socially expected, Malaysian law lacks clear and enforceable caregiving obligations for adult children or family members. This legal gap limits accountability and weakens protection for older persons. The article argues for the need to introduce explicit caregiving duties for older persons by their adult children to strengthen legal safeguards and better protect them against abuse, neglect, and abandonment.

REEL TO REAL: USING FILM REFLECTIONS TO CULTIVATE CRITICAL THINKING IN PROFESSIONAL ETHICS EDUCATION

Izawati Wook, Mashitah Abdul Mutalib, Arif Fahmi Md. Yusof — Wed, 27 May 2026 00:00:00 +0800

Traditional doctrinal teaching methods often struggle to bridge the gap between theoretical ethical rules and the realities of legal practice. This study explores the use of film-based reflective assignments in the teaching and learning of the Professional Ethics course involving a group of final-year Malaysian law students at a public university. Guided by experiential and reflective learning theories, the assignment tasked the students with analysing ethical dilemmas depicted in films. Students identified ethical issues, and analysed the issues by applying the Legal Profession Act 1976, the Legal Profession (Practice and Etiquette) Rules 1978, the relevant rules and rulings of the Malaysian Bar Council, and relevant case law through creative video presentations and a short-written report. Thematic analysis of the reflections revealed two primary ethical themes: integrity of the judicial process and professional independence in prioritising justice over personal or external interests. Students demonstrated a high level of contextual application of legal frameworks, moral reasoning, and creativity through the short video presentations. Survey results showed high perceived relevance (mean 9.31/10) and preference for film-based assessment, despite minor technical challenges. Findings suggest that integrating film-based reflection can bridge doctrinal learning and professional practice in legal education, fostering ethical awareness, digital literacy, and the formation of professional identity.

THE LGBTQI+ UNDER THE ROME STATUTE AND THE PROSPECTS OF THE STATUTE’S UNIVERSAL RATIFICATION

Wed, 27 May 2026 00:00:00 +0800

Since the Rome Statute, which established the International Criminal Court (ICC), came into force in July 2002, it has been ratified or acceded to by 125 states at present. These numbers have been fluctuating due to many factors, among others, for its universal ratification and its jurisdiction. Article 7(3) of the Rome Statute defines the term “gender” to be only male and female, but the Office of the ICC Prosecutor came out with a number of Policies on “Gender-Based Crimes” to broaden such a definition to also include LGBTQI+ persons as part of its definition. Based on the doctrinal analysis, this paper argues that to legally recognise LGBTQI+ persons under the term “gender”, it must be amended and approved by the Assembly of the State Parties to the Rome Statute and ratified by the State Parties in accordance with Part 11 and Article 121 of the Rome Statute. This paper concludes that such recognition, if succeeds, will hinder universal ratification or accession to the Rome Statute since many countries, both Parties and non-State Parties to the Rome Statute have not legally recognised LGBTQI+ persons under their respective laws.

REGULATORY GOVERNANCE OF AESTHETIC TREATMENTS INTEGRATED WITH MAQASID SHARIAH RESPONSIVE ETHICAL PERSPECTIVE IN MALAYSIA

Farrah Payyadhah Borhan, Ahmad Syukran Baharuddin — Wed, 27 May 2026 00:00:00 +0800

The rapid expansion of Malaysia’s aesthetic industry has increasingly blurred the boundary between non-medical beauty services and regulated medical interventions, exposing critical gaps in governance, practitioner accountability, and patient safety. While the Ministry of Health Malaysia has introduced guidelines to structure aesthetic practice, the regulatory framework remains fragmented, particularly at the intersection of cosmetic and aesthetic medical services. Moreover, existing instruments are largely compliance-oriented, focusing on the medical practitioner's ethical code of conduct for aesthetic practice and inadequately addressing the religious considerations that shape decision-making among Muslim consumers when performing aesthetic treatments in line with Islamic law. This study critically analyses the governance of aesthetic treatments in Malaysia through a qualitative doctrinal approach, drawing on statutory frameworks, professional guidelines, enforcement mechanisms, and relevant case law. The findings identify structural inconsistencies in regulatory, scope-of-practice, and enforcement frameworks, particularly within medico-cosmetic grey zones. Addressing this gap, the study advances a contribution by integrating a Maqasid Shariah-responsive ethical framework as a complementary layer of governance. Rather than functioning as a parallel legal system, Maqasid Shariah provides a structured evaluative lens for assessing necessity, proportionality, and harm prevention in aesthetic interventions. This integration offers a culturally responsive model of governance that strengthens patient protection, enhances informed consent, and aligns regulatory practice with ethical accountability in a Muslim-majority context.

A COMPARATIVE ANALYSIS OF ZAKAT DISTRIBUTION SCHEMES IN SELECTED HIGHER EDUCATION INSTITUTIONS IN SELANGOR: A MAQASID AL-SHARIAH AND LEGAL PERSPECTIVE

Wed, 27 May 2026 00:00:00 +0800

Higher Education Institutions (HEIs) in Malaysia are entrusted by State Islamic Religious Councils (MAIN) through the wakālah (agency) mechanism to manage and distribute zakat funds to students. Despite this decentralised arrangement, Malaysia has yet to develop a specific Maqasid al-Shariah-based framework to guide zakat distribution schemes in HEIs. This study examines wakalah practices in zakat management within Malaysian HEIs, focusing on two selected universities in Selangor: Universiti Tenaga Nasional (UNITEN) and Universiti Kebangsaan Malaysia (UKM). It further analyses their student zakat distribution schemes from the perspectives of Maqasid al-Shariah and the legal framework governing zakat administration in Selangor. Employing a qualitative multi-case study approach, this research uses systematic document analysis and semi-structured interviews with zakat administrators from UNITEN and UKM. The institutions were selected through purposive sampling to compare public and private HEI practices operating under the mandate of the Selangor Zakat Board (LZS). The data were analysed thematically. The findings reveal that the zakat distribution schemes in both institutions generally fulfil the five essential Maqasid al-Shariah, namely the preservation of religion, life, intellect, lineage, and wealth. However, several areas require improvement, particularly in strengthening the structure, scope, and responsiveness of existing assistance schemes. The study proposes a more comprehensive zakat distribution framework that is Shariah-compliant, legally grounded, and aligned with Maqasid al-Shariah to enhance zakat governance in Malaysian HEIs.

THE CONSTITUTION OF MEDINA AND THE ORIGINS OF CITIZENSHIP CONCEPT : A CONTEMPORARY REAPPRAISAL

Wed, 27 May 2026 00:00:00 +0800

Citizenship constitutes a fundamental basis for the stability and sovereignty of the state. Yet, in today’s complex world, its values have increasingly been eroded by the pressures of globalisation, migration, and identity conflicts, with adverse implications for social harmony and political stability. This underlines the importance of revisiting the concept of citizenship from historical and religious perspectives, particularly within an Islamic framework. In Islamic history, the Constitution of Medina stands out as a foundational document that introduced a progressive and inclusive model of citizenship for a plural society. This study seeks to analyse the conception of citizenship articulated in the Constitution of Medina as the basis for state-building in early Islam, encompassing diverse ethnic and religious groups. The research employs a qualitative methodology through library-based inquiry, supported by historical and inductive analysis. Findings suggest that the Constitution was the first written charter in Islam, functioning as a constitutional framework for a sovereign polity. Its vision of citizenship was rooted in the ‘Aqabah pledges and codified after the Prophet’s migration to Medina, serving as a social contract uniting the community under the principle of ummah wāḥidah (a single community). Its foundations included the recognition of the Prophet as head of state, God as the supreme authority, and the definition of civic rights for Muslims, Jews, and polytheists, while also accommodating prevailing Arab traditions. It may be concluded that the Constitution of Medina was not only significant in Islamic political history but remains relevant as a reference point for strengthening modern citizenship amidst the challenges of pluralism, migration, and sovereignty.

STRENGTHENING THE FISCAL POSITION OF THE STATES: A CONSTITUTIONAL PERSPECTIVE

Mohd Helmi Mat Zin, Nazli Ismail Nawang — Wed, 27 May 2026 00:00:00 +0800

This paper examines a key issue in Malaysia’s fiscal federalism: the extent to which federal executive actions undermine state revenue entitlements guaranteed by the Federal Constitution and federal statutes. Although the Constitution provides that states are entitled to revenues from export duties on minerals, analysis of the Customs Act 1967 and the Assignment of Revenue (Export Duty on Iron Ore) Act 1962 shows that ministerial exemptions under subsidiary legislation, particularly the Customs Duties Orders, have, in practice, nullified these rights. Methodologically, the study adopts a mixed-methods approach that combines doctrinal legal analysis with qualitative empirical and comparative methods, supported by evidence from interviews with the Kelantan Customs Department and export records from 2012–2020. The findings reveal that Kelantan exported over 6.2 million metric tonnes of mineral ores valued at RM790.8 million without receiving any state revenue due to federal exemptions. This demonstrates a constitutional conflict: Parliament legislated for state entitlements, yet ministerial discretion has displaced them. The novelty of the study lies in identifying the role of subsidiary legislation as a mechanism that indirectly erodes constitutional guarantees—an aspect largely overlooked in Malaysian federalism scholarship. To address this gap, the paper proposes reforms, including amending the Customs Duties Order 2022 and establishing a federal–state consultative fiscal body to safeguard state rights, ensure compliance with constitutional mandates, and strengthen the financial sustainability of state governments.

SAM KE TING v PENDAKWA RAYA [2023] 5 CLJ 704, [2023] 4 MLJ 650 : A CASE COMMENTARY

Muhammad Izwan Ikhsan, Daleleer Kaur Randawar, Akbar Kamarudin @ Abdul Shukor — Wed, 27 May 2026 00:00:00 +0800

The "basikal lajak" case, or formally known as Sam Ke Ting v Pendakwa Raya [2023] 5 CLJ 704, 4 MLJ 650, attracted wide publicity in Malaysia. The appellant was initially acquitted by the Magistrate's Court, subsequently convicted by the High Court, and finally acquitted by the Court of Appeal for allegedly driving "recklessly or dangerously" following a collision with "basikal lajak" cyclists that resulted in eight fatalities. The Court of Appeal's judgment centred on two fundamental principles in the criminal justice system: the rule against duplicity of charge and the requirement of a prima facie case at the conclusion of the prosecution's case. Beyond the Court's decision, this commentary critically analyses the Court's reasoning and situates the case within broader socio-legal contexts, including juvenile delinquency, parental liability, and nighttime risks faced by minors.

EDITORIAL MESSAGE VOL. 34 NO. 1 (2026) : ADVANCING CONTEMPORARY LEGAL DISCOURSE IN DOMESTIC, INTERNATIONAL, COMPARATIVE, AND ISLAMIC LAW

Maizatun Mustafa — Wed, 27 May 2026 00:00:00 +0800

Editorial Message