Algeria has in its tax law attractive incentives to enhance research and development (R&D), such as allowing for the deduction of operating expenses incurred for scientific or technical research in the year in which these expenses were incurred. An additional incentive is for companies to deduct expenses incurred within the framework of R&D within a limit of 10%...
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Articles & Analysis | An outline of important tax regulations for investors from The Report: Algeria 2014
The Algerian tax system is structured through several different tax codes, as follows:
In conjunction with Mazars, OBG explores the taxation system, examining Algeria’s investor-friendly environment. OBG talks to Samir Hadj Ali, Chartered Accountant and Managing Partner, Mazars, on encouraging research and development.
In many ways, Algeria finds itself in an enviable economic position, particularly when compared with its regional neighbours. It holds the fourth-largest oil reserves and the second-largest natural gas reserves in Africa. Ample hydrocarbons revenue has allowed the government to channel capital into public expenditure programmes on infrastructure, health care, education, social housing and subsidies.
Articles & Analysis | Presidential decrees to boost tax revenues and bring greater clarity from The Report: Egypt 2014
Several significant changes have been made to Egyptian tax law, via presidential decrees, that will increase tax revenues and add clarity. The addition of domestic dividend taxation may cause some to reconsider their structures to avoid repeated tax leakage. Egyptian corporates with overseas subsidiaries will benefit from the long-overdue participation exemption regime...
Articles & Analysis | New laws to impact personal and corporate taxation from The Report: Egypt 2014
GENERAL: A series of new laws have been issued, which are reflected herein; however, it should be noted that the practical application of some of the new concepts in the tax law will be clarified with the issuance of a set of executive regulations, which is expected sometime in the near future.