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16 March 2026 by
Interview with Olebogeng Ramatlhodi, Africa Indirect Leader, Deloitte Africa
16 March 2026 by
Interview with Marjolijn van der Wal, Partner, Indirect Tax, Deloitte Netherlands
16 March 2026 by
Regional profile Asia Pacific
16 March 2026 by
Regional profile Canada
13 March 2026 by
In Indonesia’s tax administration framework, the Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) plays an increasingly prominent role in the Directorate General of Taxes’ compliance strategy. Designed as a pre-audit clarification mechanism, SP2DK reflects the tax authority’s shift toward data-driven supervision. However, from a legal certainty perspective, SP2DK presents structural ambiguities that merit closer examination.
13 March 2026 by
Tax risk is that faced by companies that may be paying or accounting for an incorrect amount of tax (including income tax and indirect taxes), or that the tax positions taken by a company are incompatible with the tax risk expectations that administrators have approved or consider prudent.
11 March 2026 by
Elias Neocleous & Co LLC acted as Cyprus legal counsel in connection with the successful completion of the USD 75 million private placement and admission to trading of the shares of Pelagic Credit Plc on Euronext Growth Oslo, one of the world’s leading capital markets for shipping and maritime-related companies. The company announced that the first day of trading of its shares on Euronext Growth Oslo took place on 9 March 2026.
11 March 2026 by
Elias Neocleous & Co LLC has advised in connection with the issuance of €550,000,000 aggregate principal amount of senior secured notes due 2031 by Allwyn.
11 March 2026 by
The judiciary plays a crucial role in the administration of justice. Applicable tax laws in Nigeria clearly define the procedures for tax appeal and for challenging any decision of tax authorities.
11 March 2026 by
The transfer pricing regulations cover all transactions between ‘connected taxable persons’ that could impact the profit or loss position of any of the parties including transactions that entail the use of intangible assets, provision of goods or services, loans, lease or sale of assets; licensing, transfer, procurement etc.