Algeria Tax Guide 2013
The Algeria Tax Guide 2013 brings together all the information you need to set up in Algeria. This version of the PKF Algeria Tax Guide covers personal and business taxation for Algeria with the following information: Taxes Payable: Federal taxes and levies Company tax Capital gains tax Branch profits tax Sales tax / value added […]
Doing Business in Tunisia 2015
The Doing Business in Tunisia guide brings together all the information you need to set up in Tunisia. This guide includes: Chapter 1 – Introduction Geography Constitution Political environment Language and Currency Economics Communications Intellectual property Unfair trade practices Money laundering Financial and insurance services Exchange controls Currency and common financial instruments Legal system Chapter […]
Libya Tax Guide 2011
The Doing Business in Libya guide brings together all the information you need to set up in Libya. This version of the PKF Libya Tax Guide covers personal and business taxation for Libya with the following information: Taxes Payable: Federal taxes and levies Company tax Capital gains tax Branch profits tax Sales tax / value […]
Finance Act 2012
The main changes introduced by the Finance Act for 2012, provided for by Act No. 7/2011 of 31 December 2011: Personal income tax (IRPP) and corporate tax (IS) Extension of the tax amnesty Supporting businesses damaged by the post-revolution events Facilitating the means of collecting tax applied to non-residents Introducing an income-tax advance and a […]
Finance Act 2013
The main changes introduced by the Finance Act for 2013, provided for by Act No. 27/2012 of 29 December 2012: Personal income tax (IRPP) and corporate tax (IS) One-year extension of the deduction of export profits Extending the deadlines for using funds made available to mutual funds and SICARs Extending the scope of deducting provisions […]
Finance Act 2014
The main changes introduced by the Finance Act for 2014, provided for by Act No. 54/2013 of 30 December 2013: Personal income tax (IRPP) and corporate tax (IS) Reducing the corporate profit tax rate and taxing export income and profits Subjecting dividends distributed to individuals to a withholding tax Revision of the minimum tax Easing […]
Finance Act 2015
The main changes introduced by the Finance Act for 2015, provided for by Act No. 59/2014 of 26 December 2014, mainly concern: Measures to improve the competitiveness of financing, investment and employment Aligning the withholding tax with the annual tax Measures to support fully exporting companies Easing the recovery of the tax credit Clarifying the […]
Finance Act 2016
The main changes introduced by the Finance Act for 2016, provided for by Act No. 53/2015 of 25 December 2015, mainly concern: Corporate tax and personal income tax (IRPP) Improving the flat-rate regime Widening the scope of personal income tax Clarification regarding capital gains on the sale of shares or holdings Reducing the tax deduction […]
Finance Act 2018
The main changes introduced by the Finance Act for 2018, provided for by Act No. 66/2017 of 18 December 2017, mainly concern: Corporate tax and personal income tax (IRPP) Measures to support SMEs Subjecting mutual insurance companies to corporate tax Increasing the advance on tax due on imports of consumable products from 10% to 15% […]
Finance Act 2019
The main changes introduced by the Finance Act for 2019, provided for by Act No. 56/2018 of 27 December 2018, mainly concern: Corporate tax and personal income tax (IRPP) Reduction of the corporate tax rate for high value-added sectors Renewal of the incentive to create businesses through an income-tax or corporate-tax exemption Additional depreciation deduction […]
