Tax

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The Algerian tax system has been stable for 20 years under the current structure, which was designed in 1992. Both direct and indirect taxes have been simplified with appropriate regulations and a specific code of fiscal procedures, with a significant decrease of rates for income tax. The new rules implemented in 2009 for foreign direct investment (...

Chapter | Tax from The Report: Malaysia 2012

In conjunction with Russell Bedford, OBG explores Malaysia’s taxation system.

With one of the world’s most commanding positions in the global energy industry and a growing role in regional diplomacy, Qatar has seen many returns on the political and economic investments it has made in the past two decades.

Chapter | Tax from The Report: Algeria 2012

In conjunction with Mazars, OBG explores the taxation system, examining Algeria’s investor-friendly environment. OBG talks to Samir Hadj Ali, Country Managing Partner, Mazars, on integrating the tax system into the larger regulatory regime.

Oil and gas production continues to dominate the Algerian economy, accounting for almost all of exports, close to half of government revenue and over a third of GDP. In recent years non-hydrocarbons GDP has outstripped wider economic growth, though this is largely driven by public spending rather than private sector activity.

Article 11 of Qatar’s current tax law, Law No. 21 of 2009, which came into effect on January 1, 2010, has affected foreign corporate and individual taxpayers in Qatar in two major ways. First, Article 11 includes legislation that altered the income tax regime substantially, replacing a variable-rate system with a 10% flat rate for most corporate...

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