Germany's transitional exemption from the EU-wide Payment for Order Flow (PFOF) ban expired on 1 July 2026, and BaFin has issued detailed supervisory guidance outlining impermissible circumvention structures...

PwC Malta's Academy is launching the second edition of its Comprehensive Environmental, Social and Corporate Governance (ESG) Programme starting in May 2024.

ASENI was established in 1992 by the Federal Government of Nigeria. The Agency's mandate is to create an enabling, knowledge-driven environment for local mass-production of standard parts, ...

The Companies and Allied Matters Act 2020 ("CAMA 2020" or the "Act") was signed into law and gazetted with a commencement date of 7 August 2020

Reserves for unexpired risks will now be determined on a time-apportionment basis. This means that tax-deduction will only be available for reserves relating to the relevant year.

Sometime in 2013, the Nigerian Postal Agency entered into an agreement with an agent to collect from banks, the sum of N50 as stamp duty on all receipts...

In Theodak Nigeria Limited v FIRS, FIRS assessed the company, engaged in the letting of office premises, to tax based on a percentage of the value ...

The LIRS has issued a Public Notice mandating employers to account for and remit CGT on termination benefits and any other capital sum paid to disengaging employees.

In order to give taxpayers ample time to file their tax returns amid the lockdown, the LIRS had in March 2020 issued a public notice extending the filing deadline from 31 March to 30 June 2020.

The legislature has commenced the process of ratifying three avoidance of double taxation treaties with Spain, South Korea and Sweden signed on 18 November 2004...

Ratification involves the passage of a treaty by the National Assembly so that it forms part of the country's domestic law.

The Tax Appeal Tribunal in the case of Oando PLC v the Federal Inland Revenue Service decided in favour of the FIRS regarding the application of Section 19.

Apparently nothing is straightforward in matters of taxation.

The Tribunal also held that Petroleum Investment Allowance ("PIA") should not be considered as part of allowances in computing the ‘residue’ for balancing charge.

In May 2016, the Tax Appeal Tribunal (TAT) sitting in Lagos ruled that parties in Production Sharing Contracts (PSCs) with the Nigerian National Petroleum Corporation (NNPC), can take tax deduction for sole costs...

The Tax Appeal Tribunal (TAT) is an administrative body established by the Federal Inland Revenue Service Establishment Act to hear and resolve tax disputes arising from all federal tax legislation.

The Tax Appeal Tribunal Lagos division held that a Nigerian company that receives services performed by a non-resident company should account for and pay Value Added Tax.

The Federal Inland Revenue Service (FIRS) audited the tax returns of Ecobank Nigeria Plc ("Ecobank", "the company" or the "Bank") relating to the 2015

Nigeria's President has issued an executive order amending the Executive Order 008 of 2018 on the Voluntary Offshore Assets Regularisation Scheme (VOARS).

One of the relatively unsung recent corporate trends is the growth of sustainable practices , despite a sluggish economy and lack of direct statutory mandates at least in the U.S.