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  • Article

    EU List Of Third Country Non-Cooperative Jurisdictions In Tax Matters – Updated October & November 2019

    EU List Of Third Country Non-Cooperative Jurisdictions In Tax Matters – Updated October & November 2019
    CyprusTax
    PwC Cyprus
    PwC Cyprus
  • Article

    European Securities And Markets Authority (ESMA) Offers Recommendations On Digitalisation Of Retail Investment Services

    On 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 Banking
    PwC Legal Germany
    PwC Legal Germany
  • Article

    Computime And PwC Digital Services Announce AI-driven Digital Transformation Collaboration

    Computime and PwC Digital Services announced today a strategic collaboration aimed at bringing Artificial Intelligence (AI) solutions to the market.
    MaltaTechnology
    Finance Malta
    Finance Malta
  • Article

    CSA Views On The Current State Of Canada’s Financial Reporting

    In 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 Audit
    PwC Management Services LP
    PwC Management Services LP
  • Article

    Developments Affecting Canadian SEC Filers

    Two things have happened recently that you need to be aware of if you’re a Canadian SEC registrant.
    CanadaAccounting and Audit
    PwC Management Services LP
    PwC Management Services LP
  • Article

    Upcoming IFRS Changes

    One 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 Audit
    PwC Management Services LP
    PwC Management Services LP
  • Article

    Tax Law Amendment Regarding Debt Restructurings

    On 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-Structuring
    PwC Cyprus
    PwC Cyprus
  • Article

    Cyprus Ratifies Double Tax Treaty With Andorra

    On 1 June 2018, Cyprus ratified the double tax treaty it had signed with Andorra on 18 May 2018
    CyprusTax
    PwC Cyprus
    PwC Cyprus
  • Article

    EGC Annuls Acer Decision On The Calculation Methodology Regarding Electricity Capacities

    On 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 Resources
    PwC Legal Germany
    PwC Legal Germany
  • Article

    Competition And Consumer Protection Advisory On Mergers Has Been Issued

    The Federal Competition and Consumer Protection Act ("FCCPA") was signed into law on 30 January 2019.
    NigeriaAntitrust/Competition Law
    PwC Nigeria
    PwC Nigeria
  • Article

    Nigeria'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
    PwC Nigeria
  • Article

    Nigeria Enacts A New Company Law

    Nigeria's President Muhammadu Buhari has signed the Companies and Allied Matters Act, 2020.
    NigeriaCorporate/Commercial Law
    PwC Nigeria
    PwC Nigeria
  • Article

    The Financial Reporting Council Of Nigeria Issues Codes Of Corporate Governance

    The 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 Law
    PwC Nigeria
    PwC Nigeria
  • Article

    NSITF And NECA Agree The Basis For Employee Compensation Contributions

    The 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 HR
    PwC Nigeria
    PwC Nigeria
  • Article

    Lagos State Has Enacted A New Land Use Charge Law

    On 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 Construction
    PwC Nigeria
    PwC Nigeria
  • Article

    10 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."
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    A New List Of Approved Pioneer Industries And Products Has Been Published

    Under the scheme, eligible companies are exempted from income tax for 3 years which may be extended for one or two years.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    FIRS Declares Tax Amnesty

    The Federal Inland Revenue Service (FIRS) has declared a partial tax amnesty commencing from today 5 October 2016.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    FIRS Issues Information Circular On Bodies Eligible To Receive Tax Deductible Donations

    The 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.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Lagos IRS Issues Clarification On What Constitutes "Reasonable Removal Expenses" For The Purpose Of Tax Exemption

    There 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 purposes
    NigeriaTax
    PwC Nigeria
    PwC Nigeria

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