Tax

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Chapter | Tax from The Report: Algeria 2016

In conjunction with Mazars, OBG explores the taxation system, examining Algeria’s investor-friendly environment. The chapter includes a viewpoint from Samir Hadj Ali, Chartered Accountant and Managing Partner, Mazars Algeria, on corporate income tax rates.

Amid the constant change that has recently characterised North Africa, Algeria has charted a path of relative stability. This is largely due to vast oil and gas resources that have made it Africa’s fourth-largest economy.

 

New income tax legislation known as the Income Tax Act, 2015 (Act 896) went into effect on January 1, 2016. The tax law covers operations in all industries, including petroleum, minerals and mining, and financial services, among others. The new income tax law also seeks to widen the country’s tax base and consolidate the various income tax...

 

International Accounting Standards (IAS) 1 Presentation of Financial Statements is the International Financial Reporting Standard (IFRS) governing the presentation of financial statements and also applicable in Ghana since the Institute of Chartered Accountants Ghana’s adoption of IFRS. IAS 1 Presentation of Financial Statements sets out the...

Chapter | Tax from The Report: Ghana 2017

In conjunction with Deloitte, OBG explores the taxation system, examining Ghana’s investor-friendly environment.

OBG talks to Felix Nana Sackey, Managing Partner and CEO, Deloitte Ghana, on financial statements.

The Ghanaian economy is well positioned to accelerate growth, with several key factors likely to encourage expansion in the coming years.

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