Tax
From The Report: Algeria 2012
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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.

Articles from this Chapter

Overview

Paying dues: An overview of local tax regulations
OBG
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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 (FDI) have slightly changed some tax codes with the objective of establishing a more level playing field between local and foreign firms. The following…

Viewpoint

Samir Hadj Ali, Country Managing Partner, Mazars, on integrating the tax system into the larger regulatory regime
OBG
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Among the laws and regulations that have an impact on investment, tax laws and amendments introduced through finance acts are the easiest way to implement policies and meet goals that have been set by the government. By making adjustments to tax policies, these measures can be effective relatively quickly. This is why an ongoing re-structuring of the tax system is among the best and the most efficient ways for a country to boost its development. With a stable tax regime that features some of the…