ArticleEU List Of Third Country Non-Cooperative Jurisdictions In Tax Matters – Updated October & November 2019EU List Of Third Country Non-Cooperative Jurisdictions In Tax Matters – Updated October & November 2019 CyprusTaxPwC Cyprus
ArticleEuropean Securities And Markets Authority (ESMA) Offers Recommendations On Digitalisation Of Retail Investment ServicesOn 14 December 2023, ESMA, published a detailed discussion paper on the digitalisation of retail investment services and related investor protection considerations (the RIS DP) Show Footnote.European UnionFinance and BankingPwC Legal Germany
ArticleComputime And PwC Digital Services Announce AI-driven Digital Transformation CollaborationComputime and PwC Digital Services announced today a strategic collaboration aimed at bringing Artificial Intelligence (AI) solutions to the market.MaltaTechnologyFinance Malta
ArticleCSA Views On The Current State Of Canada’s Financial ReportingIn June, the Canadian Securities Administrators issued their annual report on the results of their continuous disclosure review program for their year ended March 31, 2012. CanadaAccounting and AuditPwC Management Services LP
ArticleDevelopments Affecting Canadian SEC FilersTwo things have happened recently that you need to be aware of if you’re a Canadian SEC registrant. CanadaAccounting and AuditPwC Management Services LP
ArticleUpcoming IFRS ChangesOne of the downsides for Canadian companies that moved to IFRS in 2011 is that it came in the middle of the IASB’s and FASB’s joint program to improve and converge IFRS and US GAAP.CanadaAccounting and AuditPwC Management Services LP
ArticleTax Law Amendment Regarding Debt RestructuringsOn 10 July 2018, the House of Representatives voted for amending the provisions of the tax legislation regarding bank debt restructurings involving immovable property in Cyprus.CyprusInsolvency/Bankruptcy/Re-StructuringPwC Cyprus
ArticleCyprus Ratifies Double Tax Treaty With AndorraOn 1 June 2018, Cyprus ratified the double tax treaty it had signed with Andorra on 18 May 2018CyprusTaxPwC Cyprus
ArticleEGC Annuls Acer Decision On The Calculation Methodology Regarding Electricity CapacitiesOn 25 September 2025, the European Court of Justice (‘EGC') upheld the action brought by both the Federal Network Agency, the national regulatory authority in Germany...GermanyEnergy and Natural ResourcesPwC Legal Germany
ArticleCompetition And Consumer Protection Advisory On Mergers Has Been IssuedThe Federal Competition and Consumer Protection Act ("FCCPA") was signed into law on 30 January 2019.NigeriaAntitrust/Competition LawPwC Nigeria
ArticleNigeria's Covid-19 Fiscal Policy Measures: A Review Of Government's Interventions And What Else To Consider!Conservative estimates suggest that Covid-19 may be with us for at least 3 months while the worst-case scenario could be up to 18 months. NigeriaCoronavirus (COVID-19)PwC Nigeria
ArticleNigeria Enacts A New Company LawNigeria's President Muhammadu Buhari has signed the Companies and Allied Matters Act, 2020.NigeriaCorporate/Commercial LawPwC Nigeria
ArticleThe Financial Reporting Council Of Nigeria Issues Codes Of Corporate GovernanceThe Financial Reporting Council of Nigeria (FRCN) on Monday 17 October 2016 issued the Unified National Codes of Corporate Governance for private sector, not-for-profit organisations and the public sector.NigeriaCorporate/Commercial LawPwC Nigeria
ArticleNSITF And NECA Agree The Basis For Employee Compensation ContributionsThe Nigeria Social Insurance Trust Fund (NSITF) recently entered into an agreement with the Nigeria Employers' Consultative Association (NECA) on the basis for calculating contributions under the Employees' Compensation Act (ECA) 2010.NigeriaEmployment and HRPwC Nigeria
ArticleLagos State Has Enacted A New Land Use Charge LawOn 28 January 2018, the Lagos State House of Assembly passed the Land Use Charge Law 2018 to repeal and replace the Land Use Charge Law 2001.NigeriaReal Estate and ConstructionPwC Nigeria
Article10 Reasons Why The Proposed 5% National Security Tax Is A Bad Idea"We cannot address multiplicity of taxes by introducing new ones. Conventional wisdom suggests that if you are in a hole you should stop digging."NigeriaTaxPwC Nigeria
ArticleA New List Of Approved Pioneer Industries And Products Has Been PublishedUnder the scheme, eligible companies are exempted from income tax for 3 years which may be extended for one or two years.NigeriaTaxPwC Nigeria
ArticleFIRS Declares Tax AmnestyThe Federal Inland Revenue Service (FIRS) has declared a partial tax amnesty commencing from today 5 October 2016. NigeriaTaxPwC Nigeria
ArticleFIRS Issues Information Circular On Bodies Eligible To Receive Tax Deductible DonationsThe FIRS has issued a Circular pursuant to the provisions of Sections 25 and 105 of CITA regarding eligibility of a Fund, Body or Institution seeking to be listed under the Fifth Schedule.NigeriaTaxPwC Nigeria
ArticleLagos IRS Issues Clarification On What Constitutes "Reasonable Removal Expenses" For The Purpose Of Tax ExemptionThere is no prescription in the labour law regarding removal expenses and relocation allowances payable to or on behalf of an employee that changes the location of residence for work purposesNigeriaTaxPwC Nigeria