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  • Article

    CEOs See Need For Urgent Tax Reform

    We have just launched the result of a new survey in a paper, ‘Tax strategy and corporate reputation: Balancing trust and growth’.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    FIRS Issues Guidelines On Mutual Agreement Procedure (MAP)

    The Federal Inland Revenue Service (FIRS) has issued Guidelines on accessing Mutual Agreement Procedure in Nigeria.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Pennsylvania Supreme Court Restricts Use Of "In Pari Delicto" Defense By Outside Auditors

    On February 16, 2010, the Pennsylvania Supreme Court issued an opinion of first impression under Pennsylvania law as to whether an imputation-based "in pari delicto" defense in an auditor-liability context may be asserted.
    United StatesInsolvency/Bankruptcy/Re-Structuring
    Cozen O'Connor
    Cozen O'Connor
  • Article

    All Or Nothing – Australian Court Rules Partial Disclosure Of Private Report Waives Privilege

    The Federal Court decided TerraCom lost privilege over a PwC probe by telling shareholders the investigation absolved executives...
    AustraliaCorporate/Commercial Law
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    2015 PwC/Property Council Retirement Census released - 31 August 2015

    This annual Census is the first of its kind to collect data from the entire retirement living industry across Australia.
    AustraliaReal Estate and Construction
    HopgoodGanim
    HopgoodGanim
  • Article

    Will IASB And FASB Impairment Models Be Converged?

    The IASB And FASB Impairment Models For Financial Assets Could Differ If The FASB's Plans To Find An Alternative To The "Three Bucket" Approach Are Successful.
    CanadaAccounting and Audit
    PwC Management Services LP
    PwC Management Services LP
  • Article

    Amendment To The Central Agency For Equal Distribution Of Burdens (Creation, Objects, Responsibilities, And Other Related Matters) Law Of 1989 (As Amended)

    On 11 February 2021 the Cyprus Parliament voted to amend certain provisions relating to the Central Agency for Equal Distribution of Burdens (Creation, Objects, Responsibilities, and Other...
    CyprusFinance and Banking
    PwC Cyprus
    PwC Cyprus
  • Article

    Cyprus And The UK Sign New Double Tax Treaty

    Cyprus and the United Kingdom of Great Britain and Northern Ireland signed today a new double tax treaty and accompanying Protocol.
    CyprusTax
    PwC Cyprus
    PwC Cyprus
  • Article

    EU List Of Third Country Noncooperative Jurisdictions In Tax Matters – Updated May 2019

    The updated EU ‘blacklist' and EU ‘greylist' will be effective as from their date of publication in the Official Journal of the European Union.
    CyprusTax
    PwC Cyprus
    PwC Cyprus
  • Article

    Tax Law Amendment Regarding Debt Restructurings

    The amendments became effective as from the date of their publication.
    CyprusTax
    PwC Cyprus
    PwC Cyprus
  • Article

    The Cyprus Parliament Voted To Extend The Application Of The Debt Restructuring Provisions To 31 December 2021

    On 3 December 2020 the Cyprus Parliament voted for the extension of relevant tax provisions of the Cyprus tax legislation with respect to the debt restructurings.
    CyprusTax
    PwC Cyprus
    PwC Cyprus
  • Article

    EC Proposes Postponement Of VAT E-Commerce Rules And DAC2/DAC6 Deadlines Due To COVID-19

    The EC issued a Press Release on 8 May 2020, to announce its decision to propose the postponement of two EU taxation measures to take account of the difficulties that businesses and EU Member States are facing at the moment ...
    European UnionTax
    PwC Cyprus
    PwC Cyprus
  • Article

    ECOFIN Council Publishes EU List Of Third Country Non-Cooperative Jurisdictions In Tax Matters

    On 5 December 2017, the ECOFIN Council published its conclusions on the EU common list of (third country) non-cooperative jurisdictions in tax matters, also referred to as the ‘blacklist'.
    European UnionTax
    PwC Cyprus
    PwC Cyprus
  • Article

    Global FS Tax Newsflash: Green Light For EU FTT Under Enhanced Cooperation

    On October 9, 2012, European Union (EU) Tax Commissioner, Algirdas Semeta, informed the EU-27 Finance Ministers that 11 Member States support the introduction of a common "EUwide" financial transactions tax (FTT) in their countries via enhanced cooperation.
    European UnionTax
    PwC Management Services LP
    PwC Management Services LP
  • Article

    Greenwashing: Climate Promises Must Be Backed Up By Corporate Practice

    A Paris civil court has drawn a clear line on the limits of environmental marketing by large energy companies.
    FranceEnvironment
    PwC Legal Germany
    PwC Legal Germany
  • Article

    CEO Confidence In Revenue Outlook Hits Five‑year Low Globally; Malta CEOs Remain Upbeat Amid Steady Fiscal Outlook

    PwC's 2026 Global CEO Survey reveals that only 30% of CEOs worldwide are confident about revenue growth in the next 12 months, the lowest in five years.
    MaltaFinance and Banking
    Finance Malta
    Finance Malta
  • Article

    Central Bank Of Nigeria Introduces Electronic Certificates Of Capital Importation (e-CCI)

    A certificate of capital importation ("CCI") is a certificate issued by a Nigerian bank confirming an inflow of foreign capital either in the form of cash (loan or equity) or goods.
    NigeriaFinance and Banking
    PwC Nigeria
    PwC Nigeria
  • Article

    Analyses Of Nigeria's 2016 Budget And Medium Term Expenditure Framework

    On Tuesday 22 December 2015, President Muhammadu Buhari presented the 2016 Budget to the National Assembly.
    NigeriaGovernment, Public Sector
    PwC Nigeria
    PwC Nigeria
  • Article

    Impact Of Import Tariff Reduction On The Economy

    The Federal Government of Nigeria recently approved the 2016 Fiscal Policy Measures which allow the implementation of the Supplementary Protection Measures and the ECOWAS CET 2015-2019.
    NigeriaGovernment, Public Sector
    PwC Nigeria
    PwC Nigeria
  • Article

    What About The 2015 Budget?

    2015 is set to be a challenging year for government at all levels… but the good news is that the most impactful changes do not require money – what they require is common sense and a political will.
    NigeriaGovernment, Public Sector
    PwC Nigeria
    PwC Nigeria

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