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Ms Nurwaheeda Omar

Member of the Durham Law School


Nurwaheeda, or Ida, is a full-time doctoral research candidate at Durham Law School under the supervision of Dr Yige Zu and Prof Ming Du since November 2021. She has over 15 years of experience working with the Government of Malaysia under various ministries and agencies. Her last attachment was at the Tax Division, Ministry of Finance, where she has played significant role in the formulation of laws and policies on tax matters, as well as part of the negotiation team for the bilateral and multilateral agreements. She had also been heavily involved in the Malaysian Annual Budget Plans, as well as the Long-Term Development Plans during her stint at the Economic Planning Unit of the Prime Ministers Department. Ida holds an LLB (Honours) degree from the International Islamic University Malaysia and LLM, Master of Advanced Studies in International and European Economic and Commercial Law from the University.

Research interests

Ida’s research interests are garnered from her previous working experience as a policy maker in the areas of fiscal and economic development, as well as her exposures in dealing with the international and regional organisations including the OECD, United Nations, European Union and ASEAN. Thus, her research stems on her motivation to further enriching the body of literature by bridging her practical experience with the available theories in finding the equilibrium for a fair and equitable allocation of taxing right. Her research also includes reconciliation efforts done through bilateral tax treaties and multilateral cooperation in resolving the jurisdictions claim to protect their tax base and assert their taxing rights, and whether such instruments are well designed to regulate the business profits arising from cross-border business activities, and most importantly benefits the jurisdictions on equal footing.