Companies are required to prepare and maintain annual accounts, consisting of balance sheet, profit and loss account and other supporting documents, on the basis of Nepal Financial Reporting Standards ('NFRS'). The records are required to be maintained in Nepali and for a period of 5 years.
Panama published Executive Decree No. 3 of 20 January 2023 in Official Gazette No. 29706-B on 23 January 2023, which amends Executive Decree No. 2...
Irish Revenue has issued eBrief No. 019/23 concerning updates to the guidance on the Special Assignee Relief Programme (SARP) to reflect the exten...
On 27 January 2023, the Argentine Government published Decree 48/2023 (the Decree) updating the list of non-cooperating jurisdictions for income tax p...
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