article 2014 bis

Taxation of income and profits

From export in 2014

Edited by Cabinet Zahaf & Associés 
article 2014 bis

Since the promulgation of the Investment Incentives Code in 1993, export has always been exempted from corporation tax and income tax through several finance laws extending the deduction period. initially set at ten years.

The 2014 Finance Act put an end to the ritual by activating export taxation from 1 January 2014 through complex transitional measures.