With an overview of the conditions that the global asset management industry will face over the medium term, PwC examines the impact on the leading offshore fund domicile

Canada's Corruption of Foreign Public Officials Act ("CFPOA") was brought forth to the Senate and received Royal Assent on December 10, 1998.

Insurance industry: Key tax rates and updates features selected recent tax changes and cases, and tax rates.

Insurance industry: Key tax rates and updates features selected recent tax changes and cases, and tax rates.

ONSC Judge expands the utility of summary judgement motions.

Plant and machinery acquired in 2012-2016 benefited from 20% per annum tax depreciation (excluding such assets already eligible for a higher rate of annual tax depreciation).

On 27 July 2020, the Cyprus Tax Authority (CTA) announced Cyprus' choosing of the option for deferral of DAC6 filing deadlines.

On 1 December 2021 the Cyprus Minister of Finance issued an Announcement saying that the late submission of certain direct tax returns will not carry any administrative penalties if these direct tax returns are submitted by the end of Monday 6 December 2021.

The foreign exchange legislation in Venezuela moved into a new phase early this year.

The revocation takes effect from 11 July 2019 and it is to be applied prospectively.

The long awaited 2019 Finance Act has been published in the Gazette with a commencement date of Monday 13th January 2020 being the date it was signed into law by President Muhammadu Buhari.

As at the commencement of the African Continental Free Trade Agreement (AfCFTA) on 30 May 2019, 52 African countries have signed the agreement while 3 countries

According to information made available by the Presidential Enabling Business Environment Council (PEBEC)...

The federal government recently enacted a new law, the Federal Capital Territory Internal Revenue Service Act, 2015.

The Federal Inland Revenue Service (FIRS) has issued 3 Public Notices...

First it was posting of non-compliance stickers on the premises of defaulting companies. Now, the FIRS has begun to seal off companies that have failed to comply with their tax obligations.

The FIRS has issued a Public Notice on the deduction of withholding tax and VAT on compensation paid to agents, dealers, distributors and retailers by principal companies

The Tax Appeal Tribunal passed a judgement in a case between Nigeria Agip Oil Company Limited and FIRS regarding the deductibility of interests on intercompany loans.

The ratification of the Convention is a significant step in the administration of taxes in Nigeria.

A sound and dynamic tax system is a critical factor for economic development including job creation, social welfare, better standard of living. At the heart of this is the need for a clear...