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Section 19 of the Companies Income Tax Act (CITA) imposes tax at 30% on a company where it declares and pays dividends in excess of its total profit.

According to PWC's First-quarter 2015 oil & gas industry mergers and acquisitions analysis report, mergers and acquisitions activity in the oil and gas industry stalled in the first quarter of 2015.

On 11 December 2023, the European Banking Authority (EBA) published a detailed report (the Report Show Footnote) on its peer review on the supervision of creditors' treatment...

The first quarter 2020 PwC/CB Insights MoneyTree Report for the first quarter of 2020 provides insights on the level of venture funding.

The recently published MoneyTree Report provides an overview of venture capital investment trends.

On 7 May 2024, the European Banking Authority (EBA) published three sets of final draft regulatory technical standards (RTS) and one set of final draft implementing technical standards ...

On 7 May 2024, the European Banking Authority (EBA) published three sets of final draft regulatory technical standards (RTS) and one set of final draft implementing technical standards ..

2021 was a complex year for boards, most of which grappled with the evolution of hybrid work, digitalization, and ever-changing global perspectives. 2022 is set to be no exception--the new year...

The IASB and FASB ended their redeliberations of the leasing project with tentative agreements on a number of issues relating to presentation and disclosure.

The EU Packaging and Packaging Waste Regulation (PPWR) became applicable on August 12, 2026, catching many companies off guard during the summer holiday period. With the European Commission releasing crucial FAQs just one week before the deadline, businesses now face immediate compliance challenges including determining their producer status, managing supplier documentation requests, and navigating complex conformity requirements under tight resource constraints.

Corruption is a pressing issue in Nigeria. President Muhammadu Buhari launched an anti-corruption drive after taking office in May, 2015.

Scott Ellis is a legal professional at Foley & Lardner LLP, where he provides counsel to clients across various practice areas. His expertise and experience position him to deliver strategic legal solutions tailored to complex business challenges. Contact information and professional details are available for those seeking his legal services.

You’ve just received a letter from the Canada Revenue Agency. They intend to conduct a tax audit of your company for the past three years.

Every year the President of the European Commission presents an annual State of the Union (SOTEU) report followed by a speech to the European Parliament.

It’s impossible these days to avoid hearing about new regulatory initiatives responding to the financial crisis.

A recent PwC survey shows that, even after a historic year in 2015 regarding M&A activity, the ever-increasing appetite for M&A will continue its upward trend in 2016.

Have you spoken with your CIO about your company’s cloud computing strategy?

The Canada Revenue Agency (CRA) recently released its 2012 annual report on the Canadian Mutual Agreement Procedure (MAP) program – the CRA’s mandatory service program designed to help taxpayers resolve cases of: