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Principle 19 of the Nigerian Code of Corporate Governance ("NCCG") 2018 requires that all organisations operating in Nigeria implement effective whistleblowing programmes.

ESMA's latest report reveals a critical legal gap in the rapidly growing tokenised equities market: transferring a token does not necessarily transfer legal title to the underlying share. As the market for tokenised representations of equities has surged from €0.3 billion to €1.9 billion in just 18 months, the distinction between economic exposure and legal ownership has become a pressing concern for investors, platforms, and regulators alike.

The provisions of FATCA were intentionally broad and significantly expanded the existing US information reporting regime by imposing additional documentation, withholding, and reporting requirements on payments to US accounts, foreign financial institutions, and certain non-financial foreign entities with substantial US owners.

The European Insurance and Occupational Pensions Authority (EIOPA) has published its Draft Single Programming Document for 2027-2029, marking a pivotal shift from implementation design to supervisory execution as revised Solvency II and the Insurance Recovery and Resolution Directive take effect. This comprehensive framework introduces enhanced cross-border supervision, proportionality measures, and crisis preparedness protocols that will fundamentally reshape how insurance supervision operates across the E

A string of recent cases has led to some very large agreed settlements, amounts claimed and damages ordered in the discrimination arena.

This was an application by Benson Buffett ("BB"), legal counsel to PricewaterhouseCoopers ("PWC") in its capacity as receiver of Great North Data Ltd. ("GND")

The European Union's Packaging and Packaging Waste Regulation (PPWR) became applicable across all Member States in August 2026, introducing new compliance obligations for manufacturers, importers, and distributors. The European Commission's updated FAQ provides crucial guidance on role classification, conformity requirements, and enforcement approaches, yet significant questions remain regarding operational implementation and the allocation of responsibilities throughout the value chain.

As discussed in extensive Thought Leadership coverage from our EU RegCORE as well as wider coverage across the PwC Network, the EU's Markets in Crypto-Assets Regulation (MiCAR) marks...

On 18 February 2020, the Council of the European Union (the Council) adopted a legislative package consisting of Directive 2020/284/EU[Available here.]...

The Nigerian economy has been growing steadily at over 5% per annum for some years now.

The use of IFRS is expanding rapidly in Russia and, based on the government's plans, may expand further still.

In 2009 Parliament enacted changes to Part II of the Housing Grants, Construction and Regeneration Act 1996 ("the Construction Act").

As explored in an earlier Client Alert,Show Footnote the European Securities and Markets Authority (ESMA) published its annual work programme (AWP) for 2025 on 1 October 2024.

The Goods and Services Tax was introduced more than 20 years ago, but many trips and traps continue to catch business operators.

In the weeks since the election, pundits have speculated that a significant push to regulate the advance of climate change will be initiated by President Obama in his second term.

Stakeholders patiently waiting for guidance regarding the Foreign Account Tax Compliance Act need not wait any longer.

As artificial intelligence reshapes the workplace, the gender pay gap is evolving from a question of equal pay into a broader challenge of equal access to opportunity. This analysis examines how AI adoption, workforce design, and emerging pay transparency regulations are converging to create new risks—and new imperatives—for employers seeking to build genuinely inclusive, future-facing organizations.