Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
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Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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- Algeria - Introduces new tax incentives for reinvestment in manufacturing
Algeria
Introduces new tax incentives for reinvestment in manufacturing
30 Dec 2021On 30 December 2021, the Algerian Government enacted the Finance Act for 2022 (the Act).The Act provides that manufacturing companies can benefit from a reduced CIT rate set at 10% when reinvestments are made during the same fiscal year. These reinvestments can take the form of: (i) the acquisition of production equipment; and (ii) the acquisition of shares or similar securities up to at least 90% in the capital of another production company (goods, works or services).
Further, for Corporate Income Tax purposes, the territoriality concept has been clarified and extended, by including: (i) the profits, products and income made in Algeria by foreign (non-resident) companies and generated by operations relating to assets owned in Algeria; and (ii) profits for which the taxation right is attributed to Algeria by virtue of a tax treaty.
Finally, the Act now specifies that consortiums are not directly subject to corporate income tax.
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Type:
- Promotion and facilitation (Investment incentives)
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Industry:
- Manufacturing
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Sources:
- Government Gazzette , Finance Act 2022, https://www.joradp.dz/FTP/jo-francais/2021/F2021100.pdf, 30 Dec 2021
- EY, Algeria’s 2022 Finance Act introduces new tax measures, https://taxnews.ey.com/news/2022-0151-algerias-2022-finance-act-introduces-new-tax-measures, 27 Jan 2022
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
-
Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.