Algeria's Finance Law 2016 was published in the Official Gazette on 31 December 2015. Some of key measures, which apply from 1 January 2016, are summarized as follows.
Reinvestment Requirements for Incentives
The requirement that taxpayers reinvest profits exempted from corporate tax or tax on business activities under an incentive regime are relaxed. Instead of being required to reinvest all exempted profits, only 30% of the exempted profits must be reinvested within a 4-year period follo…