The WHT Regulations provide that "all types of contracts and agency arrangements other than sales in the ordinary course of business"

On March 29, 2012, the Federal Minister of Finance, Jim Flaherty, presented the majority government’s budget, which included a number of tax initiatives that are particularly relevant to the insurance industry.

On 4 June 2021 the Cyprus Tax Authority (CTA) issued an announcement extending further the deadline for submission of DAC6 reports without any penalties to the end of 30 September 2021.

Nigeria's House of Representatives has proposed a Bill for an Act to provide for tax relief, suspension of import duty on selected medical goods and deferral of residential mortgage obligations.

The FIRS circular on the taxation of Real Estate Investment Companies (REICs) is further to the recent amendments made by the Finance Act (FA), 2019 to the Companies Income Tax Act (CITA).

The Federal Inland Revenue Services (FIRS) has issued a circular on the tax implications of regulated securities lending (RSL) transactions in Nigeria

The Federal Inland Revenue Service (FIRS) has issued the Income Tax (Transfer Pricing) Regulations, 2018.

Following the introduction of the Income Tax (Transfer Pricing) Regulations, 2018 ("TP Regulations") in August, the FIRS today (3 October 2018) ...

Given the likelihood of excess crude oil supply globally in 2014, as a result of key factors such as the recent G5+1 deal with Iran, shale oil development, various crude oil discoveries across Africa and so on; one would expect the price of crude oil to fall.

The LIRS has recently released a new form for the filing of income tax returns under the self-assessment scheme.

In practice, FIRS may disallow capital allowances claimed on fixed assets if the appropriate CAFA has not been obtained from the Industrial Inspectorate Department.

Section 55 of the Personal Income Tax Act (PITA) 2011 (as amended) contains a limitation period within which additional assessments must be raised.

Hedge funds that have billions of dollars of assets tied up in the failed bank, Lehman Brothers International Europe (LBIE), received a setback last month when a judge ruled a planned scheme to distribute the assets could not be sanctioned by the court.

On 6 October 2020 the ECOFIN Council updated the EU list of third country non-cooperative jurisdictions for tax purposes (commonly referred to as the EU 'blacklist')...

Despite continuing economic uncertainty in 2011, the pace of Canadian M&A activity in the United States so far this year has reached historic levels, according to a recent study published by PricewaterhouseCoopers (PwC).

As per General Health System Law of 2001 (89(I)/2001 as amended 2017, a general health system was introduced in Cyprus aiming to provide to the population equal access to a holistic health care system.

Following on from last year's success, PwC Malta is pleased to announce the second edition of its annual Tech Week, taking place from 9 to 16 May 2024.

COVID–19 has impacted the way we work, live and interact. Nigeria, as with most countries, is going through an unprecedented period of uncertainty ...

According to the National Pension Commission, PFAs as at July 2016 had an asset base of ₦5.82 trillion, primarily invested in government securities.

As ASIC continues to exercise its broad-ranging enforcement powers, companies are regularly asked to provide sensitive material to the regulator including documents covered by legal professional privilege.