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

Over time, employers have adopted various practices in the treatment of loans that were granted to their employees for tax purposes.

The DTT provides for a 0% withholding tax (WHT) rate on dividends, interest and royalties.

The first-time double tax treaty (DTT) between Cyprus and Ethiopia signed in December 2015 entered into force on 18 October 2017 as per recent update of the Cyprus Ministry of Finance.

The Federal Labour Court has made clear that, to trigger the presumption of sex-based pay discrimination, it is sufficient to compare oneself with a single, better-paid colleague of the opposite sex performing the same or work of equal value.

Nigeria's House of Representatives has passed the Petroleum Industry Governance Bill (PIGB).

Liberalization process, that started in 2002, is continuing successfully.

In this episode of our Private Wealth & Charities podcast series, Richard Norridge, Phoebe Fox and David Clarke, Chief Operating Officer (and formerly Director of Services)...

Local business leaders remain resilient amid global uncertainty, while Malta's economy continues to outperform the eurozone.

The European Central Bank has articulated a comprehensive vision for the EU's digital finance architecture, positioning deeper financial integration as essential for Europe's economic future. This analysis examines the ECB's technical stance on the Market Integration and Supervision Package, which proposes to transfer significant supervisory powers to ESMA while addressing persistent gaps in cross-border capital allocation.

There is no capital duty payable if the shares are issued at their nominal value. There is a €20 flat duty if the shares are issued at a premium...

A trust may be defined as the obligation under which a person to whom property is transferred (i.e. the trustee) is bound to deal with the beneficial interest in such property in a particular...

This pocket guide provides a summary of the recognition and measurement requirements in the Accountancy Profession (General Accounting Principles for Smaller Entities) Regulations, 2009 ("GAPSE"), that was enacted through Legal Notice 51 of 2009, and subsequently amended through Legal Notice 58 of 2010.

Corporate Social responsibility is defined as the responsibility of enterprises for their impacts on society.

PwC Namibia together with our global alliance can ensure a seamless approach to satisfying your global transfer pricing requirements.

The Federal Government of Nigeria recently approved the 2016 Fiscal Policy Measures which allow the implementation of the Supplementary Protection Measures and the ECOWAS Common External Tariff 2015-2019.

In this article we focus in the importance and relevance of discount rates in the IFRS 16 calculation.

The EU's Market in Crypto-Assets Regulation (MiCAR) became fully operational as of 30 December 2024. As explored in PwC Legal's EU RegCORE' series covering developments across the "EU's Digital Single Market...

Germany's transition period for Payment for Order Flow (PFOF) has ended, and BaFin has issued detailed supervisory guidance outlining prohibited circumvention structures and expectations for PFOF-free business models. The regulator applies an economic substance test that looks beyond mere form, requiring firms to justify fees in vertically integrated groups and trace orders through intermediary chains back to retail clients.

Integrated reporting continues to be a hot topic for preparers, investors and regulators.