Tax

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Over the past decade Peru has seen a period of transformative growth, effectively positioning it as one of the leading economic performers in Latin America. Posting growth rates in excess of 6% from 2010-12, the economy expanded by a further 5.1% in the first half of 2013.

A diverse country with an intriguing history, the Philippines today is a multi-party, democratic republic, open to foreign investment, and integrated within the regional and international political and economic community. 

Chapter | Tax from The Report: Peru 2014

Featuring an interview with Esteban Chong, senior partner, PwC Peru, the tax chapter provides an overview of the Peruvian tax regime, highlighting recent changes in areas of interest to investors such as income taxes, stability agreements, tax treaties, tax exemptions and pension fund contributions, among others.

Chapter | Tax from The Report: Philippines 2014

In partnership with Punongbayan & Araullo, OBG explores the Philippine tax system, with a focus on incentives, regulations, reporting framework, and other areas of interest to business and investment in the Philippines. This section also contains an interview with Marivic C Espana, Chairperson and CEO, Punongbayan & Araullo.

Unlike in prior years, the annual finance act for 2013 has not been amended by a mid-year complementary act impacting the tax laws. The Algerian tax system maintains its stability, while the finance act has mainly introduced a few adjusting provisions, together with a significant upgrade to procedures related to the documentation of transfer pricing...

Tax rates have a marked contribution to the growth of the economy, but each country or region has its specifics. In Algeria, tax rates have been at their lowest level for the last 50 years, but questions remain whether our competitive tax rates contribute to a more attractive business environment. Corporate income tax is at 19% for companies...

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