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  • Article

    Cyprus - Luxembourg Double Tax Treaty Effective As From 1 January 2019

    The first-time Double Tax Treaty (DTT) between Cyprus and Luxembourg signed on 8 May 2017 is effective as from 1 January 2019 based on a recent update of the Cyprus Ministry of Finance.
    CyprusTax
    PwC Cyprus
    PwC Cyprus
  • Article

    Cyprus–UK Double Tax Treaty Amending Protocol For Government Pensions: Cyprus Ratifies

    The amending Protocol signed 19 December 2018 to the double tax treaty between Cyprus and the United Kingdom of Great Britain and Northern Ireland (signed in 2018), entered into force on 2 October 2019.
    CyprusTax
    PwC Cyprus
    PwC Cyprus
  • Article

    Tax Facts & Figures 2023 - Stamp Duty

    The following table gives the amount or rate of duty payable on certain documents. Transactions which fall within the scope of reorganisations are exempt from stamp duty.
    CyprusWealth Management
    PwC Cyprus
    PwC Cyprus
  • Article

    Love Them Or Lose Them: Why Becoming A "Top Provider" Is An All Or Nothing Game With Your Top Clients

    As a general rule, most financial products and services were very profitable on a standalone basis, but in order to maintain acceptable margins, organizations may have to gain a larger share of their institutional clients' wallets.
    MaltaStrategy
    PwC Malta
    PwC Malta
  • Article

    COVID-19 And Its Impact On The Nigerian Banking Industry

    Banks can help customers and businesses to pull through the crisis and emerge stronger once the outbreak eventually recedes.
    NigeriaCoronavirus (COVID-19)
    PwC Nigeria
    PwC Nigeria
  • Article

    Impact Of Intellectual Property Infringement On Businesses And The Nigerian Economy

    Data has shown a strong correlation between strong intellectual property rights and economic development. Strong IP rights create an enabling environment for the innovation necessary for economic stimulation.
    NigeriaStrategy
    PwC Nigeria
    PwC Nigeria
  • Article

    Instituting Operational Excellence In Today’s Human Resources Operations

    People have become accustomed to the ease, speed and intuition of the on-line shopping experience.
    NigeriaStrategy
    PwC Nigeria
    PwC Nigeria
  • Article

    Looking Beyond Oil Report

    Our analysis identifies Agriculture, Petroleum (Petrochemical and Refining), Retail, and ICT as priority sectors with the most dominant transmission links to the overall economy.
    NigeriaStrategy
    PwC Nigeria
    PwC Nigeria
  • Article

    Federal High Court Suspends Lagos State Consumption Tax And Fiscalisation Laws

    The Federal High Court (FHC) recently issued an Order restraining Lagos State Government (LASG) from enforcing both the Hotel Occupancy and Restaurant Consumption Law (Law)...
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Global Climate Development And Challenges

    The onset of the 21st century has witnessed an unprecedented acceleration in global climate change issues, marked by severe environmental, economic, and social challenges.
    TurkeyEnvironment
    PwC
    PwC
  • Article

    From Outsourcing To Infrastructure: Comparing DORA To The UK’s Critical Third Party Regime

    As financial institutions operationalise the EU's Digital Operational Resilience Act (DORA), the UK's Critical Third Party regime introduces a parallel framework with distinct differences. Both regimes expand regulatory oversight to encompass the digital infrastructure underpinning modern finance, creating new compliance challenges for internationally active firms and technology providers operating across jurisdictions.
    United KingdomFinance and Banking
    PwC Legal Germany
    PwC Legal Germany
  • Article

    The Privy Council Clarifies The Court's Jurisdiction At Common Law To Assist Foreign Liquidators

    In 2009, the Cayman Court made winding-up orders in respect of two Cayman companies, Singularis Holdings Limited (Singularis) and Saad Investments Company Limited (Saad) and joint liquidators were appointed in the Cayman Islands.
    BermudaWealth Management
    Appleby
    Appleby
  • Article

    Canadian Life Sciences Forecast 2013

    PwC and BIOTECanada invite Canada's Life Sciences and Biotechnology sectors to participate in the fourth Canadian Life Sciences Forecast.
    CanadaStrategy
    PwC Management Services LP
    PwC Management Services LP
  • Article

    Making DGSs 'Fit For Purpose' – Final Compromise On DGSD Reached As Part Of The CMDI Framework Reform Package

    Legislative proposals to reform the EU's bank crisis management and deposit insurance (CMDI) framework (the Proposals)...
    European UnionFinance and Banking
    PwC Legal Germany
    PwC Legal Germany
  • Article

    Draft Digital Personal Data Protection Rules, 2025 Released – Open To Public Comments

    The Government of India had introduced the Digital Personal Data Protection Act, 2023 (DPDP Act) in 2023 with the objective of regulating the processing of digital personal data, the rights and duties of individuals.
    IndiaPrivacy
    PwC Legal Germany
    PwC Legal Germany
  • Article

    Life Premiums Are Tax Deductible But Not The Savings Component Says LIRS

    Some life assurance policies contain elements of savings or investment. Such policies often mature during the active lifetime of the policyholder or based on an agreed tenure.
    NigeriaInsurance
    PwC Nigeria
    PwC Nigeria
  • Article

    Revised Guidelines On Export Expansion Grant Scheme

    The Export Expansion Grant (EEG) Scheme was introduced in 1986 through the Export (Incentives and Miscellaneous Provisions) Act (amended in 1992) to stimulate non-oil exports.
    NigeriaInternational Law
    PwC Nigeria
    PwC Nigeria
  • Article

    Q1'20 GDP Report: Broad-based Shocks To Global Economy Weighs On The Country's Growth

    The Nigerian economy, as reported by the NBS, recorded the slowest first-quarter growth since 2016 (post-recession), as real GDP rose by 1.87% year on year, from N16.57 trillion in Q1 2019 to N16.89 trillion I Q1 2020.
    NigeriaStrategy
    PwC Nigeria
    PwC Nigeria
  • Article

    LIRS Clarifies Issues Relating To The Taxation Of Non-Nationals

    A public notice has been published by the Lagos State Internal Revenue Service (LIRS) on the taxation of foreigners who perform employment duties in Nigeria.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    LIRS Issues Clarification On The Taxation Of Employees' Share Shemes

    Employers are required to deduct PAYE on the benefits at the date of exercise.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria

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