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  • Article

    Tax Tribunal Decides On Tax Exempt Status Of Educational Institutions

    I have received a number of requests for a copy of the judgment on the above subject.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    The New Changes At The FIRS And What Taxpayers Should Expect

    With the recent appointment of Mr Babatunde Fowler as the acting Executive Chairman of the FIRS, his primary mandate is to significantly increase Nigeria's tax revenue collection...
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    What Price Should An Oil Company Use To Determine Its Revenue For Tax Purposes?

    Generally the FIRS would seek to use the higher of the OSP and the RP for tax assessments.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    UPDATE: FinSA And FinIA: Commission For Economy And Taxes Concluded Its Debation

    The Commission for economy and taxes (WAK-S) concluded the debation relating to the Financial Services Act (FinSA) and the Financial Institutions Act (FinIA). This information has been released in the press today.
    SwitzerlandFinance and Banking
    PwC
    PwC
  • Article

    PwC's Portuguese Opening Reignites MDP Controversy

    PwC Legal recently announced it had incorporated newly-established Portuguese law firm CCR Legal into its legal network.
    PortugalCorporate/Commercial Law
    Iberian Lawyer
    Iberian Lawyer
  • Article

    Unilateral Tax Measures In The 2021 Cyprus Draft Budget Aim To Fight Aggressive Tax Planning

    On 22 October 2020 the Cyprus Council of Ministers approved the Cyprus draft budgetary plan for 2021 (the "draft budget").
    CyprusTax
    PwC Cyprus
    PwC Cyprus
  • Article

    MISP geht in die politische Verhandlungsphase: Was die mehr als 1.900 Änderungsanträge für die künftige Marktarchitektur der EU bedeuten

    The European Union's Market-in-Sustainable-Products (MiSP) initiative enters a critical political negotiation phase with over 1,900 proposed amendments that could fundamentally reshape the EU's market architecture.
    GermanyEnvironment
    PwC Legal Germany
    PwC Legal Germany
  • Article

    The Financial Reporting Council Of Nigeria Has Published A New Code Of Corporate Governance

    The Federal Government of Nigeria has unveiled the Nigerian Code of Corporate Governance ("NCCG" or the "Code") drafted by the Financial Reporting Council of Nigeria ("FRC").
    NigeriaCorporate/Commercial Law
    PwC Nigeria
    PwC Nigeria
  • Article

    NLCA Finds No Conflict Of Interest Arising Where Accountants Act In Dual Capacity

    In this case, the Newfoundland & Labrador Court of Appeal considered whether a receiver is conflicted if it previously assisted the debtor in financial restructuring efforts.
    CanadaInsolvency/Bankruptcy/Re-Structuring
    Cox & Palmer
    Cox & Palmer
  • Article

    Aerospace And Defense M&A Reaches New Heights In 2016

    We told you in March of last year that aerospace and defense M&A activity had rebounded after a pullback in 2013.
    CanadaCorporate/Commercial Law
    Norton Rose Fulbright Canada LLP
    Norton Rose Fulbright Canada LLP
  • Article

    PWC predicts moderate growth in Canadian M&A

    In its Q2 2014 Capital Markets Flash: Canadian M&A Deals Quarterly, PricewaterhouseCoopers forecasts moderate growth in Canadian economy in the next year and a half.
    CanadaCorporate/Commercial Law
    Norton Rose Fulbright Canada LLP
    Norton Rose Fulbright Canada LLP
  • Article

    Top Local CEOs Comment On The 2026 Budget Impact In Recent PwC Malta Publications

    PwC Malta has recently released its latest CEO Confidence Tracker and Economic Outlook with a particular focus on the recently announced 2026 Budget.
    MaltaFinance and Banking
    Finance Malta
    Finance Malta
  • Article

    PwC Malta Releases The Fourth Edition Of Its Property Barometer

    PwC Malta is releasing the fourth edition of its property barometer which analyses the current local sentiment towards local real estate demand preferences and key trends.
    MaltaReal Estate and Construction
    Finance Malta
    Finance Malta
  • Article

    Cyprus Notional Interest Deduction ("NID"): "not Harmful" EU Code Of Conduct Group

    For the purpose of identifying such harmful measures the Group set out the criteria against which any potentially harmful measure is to be tested.
    CyprusTax
    PwC Cyprus
    PwC Cyprus
  • Article

    Opportunities For Guernsey As Global Alternative Assets Predicted To Rise

    By 2020, PwC predicts there will have been a fundamental shift towards alternative investments by many sovereign and public pension funds.
    GuernseyWealth Management
    Guernsey Finance
    Guernsey Finance
  • Article

    Solvency II: Own Risk & Solvency Assessment

    A discussion on the importance of the ORSA process.
    MaltaInsurance
    PwC Malta
    PwC Malta
  • Article

    Preparing For Taxing Times Ahead As Tax Becomes The New Oil

    As the new administrations at federal and state levels fully settle down and begin to strategise on how to deliver social services amid dwindling revenue, real focus is shifting more towards taxation as the veritable source of revenue.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Bafin Publishes MaRisk For Small And Medium-sized Securities Firms

    The Federal Financial Supervisory Authority (BaFin) has published new Minimum Requirements for Risk Management (WpI MaRisk) specifically designed for small and medium-sized investment firms in Germany. These regulations will introduce significant changes to compliance functions and outsourcing requirements, fundamentally reshaping how these firms manage regulatory obligations and operational risks.
    GermanyFinance and Banking
    PwC Legal Germany
    PwC Legal Germany
  • Article

    Mauritius Is Changing Its Tax Rules In A Significant Way

    Significant tax reforms have been introduced in the Global Business sector in Mauritius.
    MauritiusTax
    PwC Nigeria
    PwC Nigeria
  • Article

    FIRS Finance Act Circular: Business Reorganisation, Commencement And Cessation Rules

    Commencement and cessation rules - The FIRS clarified that a company that commences business should apply the Preceding Year Basis (PYB)
    NigeriaTax
    PwC Nigeria
    PwC Nigeria

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