The Budget for 2010 was promulgated by Law No. 09-09 of 30 December 2009. Details of the Budget, which unless otherwise indicated applies from 1 January 2010, are summarized below.
Direct taxation
(a) Corporate taxation.
| - | Exemption from corporate income tax granted on capital gains derived from Initial Public Offering (IPO) on the Algerian Stock Exchange. This measure applies retroactively fro… |