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Tax

As business becomes more global, taxation is becoming an increasingly complex issue in all countries. Taxation is now a core consideration in the decision-making process, and companies must have a real national and international taxation strategy covering both direct and indirect taxes. These same trends are affecting people as well as companies

Our Practice Areas

  • General taxation of private and state-owned enterprises including handling tax disputes
  • Patrimonial taxation
  • Taxation of national and international mergers & acquisitions and restructuring
  • Taxation in the financial sector 
  • Property taxation 
  • Transfer pricing 
  • VAT
  • Local taxes
  • Non-salary benefits (stock options, incentive schemes, etc.) 

Our Approach

  • Co-operation between lawyers specialising in each area of taxation and in other areas of law.
  • Collective expertise acquired from more than 80 years of experience and practice in the most complex of taxation issues. 
  • Risk management: with our skills and expertise, we provide clients with effective and reliable advice on their strategic and tactical choices. 
  • Supportive relationship with our clients in their dealings with the tax authorities and in pre-litigation and litigation procedures. 
  • Ability to handle a client’s overall tax strategy, both national and international, through our international network of offices and partner firms in CMS 

Our Clients

We advise medium-sized companies and major groups in all business sectors, as well as public organisations, local authorities and individuals. 


Feed

14/01/2022
Main tax meas­ures of the Fin­ance Act for 2022 for com­pan­ies
Glob­ally, the Fin­ance Act for 2022, here­in­after “the FA 2022” does not in­tro­duce ma­jor changes/ up­heavals in the ar­chi­tec­ture of the tax sys­tem and pro­ced­ur­al rules in tax con­trol and lit­ig­a­tion...
10/01/2022
CMS Next
What’s next? In a world of ever-ac­cel­er­at­ing change, stay­ing ahead of the curve and know­ing what’s next for your busi­ness or sec­tor is es­sen­tial.At CMS, we see ourselves not only as your leg­al ad­visers but also as your busi­ness part­ners. We work to­geth­er with you to not only re­solve cur­rent is­sues but to an­ti­cip­ate fu­ture chal­lenges and in­nov­ate to meet them.With our latest pub­lic­a­tion, CMS Next, our ex­perts will reg­u­larly of­fer you in­sights in­to and fresh per­spect­ives on a range of is­sues that busi­nesses have to deal with – from ESG agen­das to re­struc­tur­ing after the pan­dem­ic or fa­cing the di­git­al trans­form­a­tion. We will also share with you more about the work that we are do­ing for our cli­ents, help­ing them in­nov­ate, grow and mit­ig­ate risk.To be able to provide you with the best sup­port, we im­merse ourselves in your world to un­der­stand your leg­al needs and chal­lenges. However, it is equally im­port­ant that you know who we are and how we can work with you. So, we in­vite you to meet our ex­perts and catch a glimpse of what is hap­pen­ing in­side CMS.En­joy read­ing this pub­lic­a­tion, which we will up­date reg­u­larly with new con­tent.CMS Ex­ec­ut­ive Team
10/09/2021
CSR and taxes: tax­a­tion is not only about money
At first glance, tax­a­tion and cor­por­ate so­cial re­spons­ib­il­ity (CSR) ap­pear to be dis­tant fields, an­ti­nom­ic even. Yet they have come to­geth­er over the past two years to form two sides of the same coin...
07/04/2021
Draft ex­ec­ut­ive de­cree es­tab­lish­ing a list of activ­it­ies of a stra­tegic...
The Al­geri­an gov­ern­ment has ex­amined, last Wed­nes­day 24th march, dur­ing its meet­ing, chaired by the Prime Min­is­ter Ab­delaziz Djerad, a draft ex­ec­ut­ive de­cree es­tab­lish­ing a list of activ­it­ies of a stra­tegic...
09/02/2021
Main tax pro­vi­sions provided by the Fin­ance Act for 2021
Through this Flash, we will present a non-ex­haust­ive de­scrip­tion of the main pro­vi­sions con­tained in the fi­nal ver­sion of the Fin­ance Act for 2021 (the "FA 2021"), pub­lished in the Of­fi­cial Journ­al n°...
05/02/2021
Main tax pro­vi­sions provided by the Fin­ance Act for 2021
Through this Flash, we will present a non-ex­haust­ive de­scrip­tion of the main pro­vi­sions con­tained in the fi­nal ver­sion of the Fin­ance Act for 2021 (the "FA 2021"), pub­lished in the Of­fi­cial Journ­al n...
20/01/2021
Fin­ance law for 2021
The fin­ance law for 2021 (the “FL 2021”) pub­lished in the Of­fi­cial Journ­al No. 83 dated Decem­ber 31st, 2020 has in­tro­duced a series of le­gis­lat­ive and tax meas­ures aimed at ra­tion­al­iz­ing budget­ary...
12/11/2020
Law and reg­u­la­tion of Cov­id-19 tax re­lief in Al­ger­ia
Value Ad­ded Tax Tax pay­ers re­gistered as large com­pan­ies : No change Tax pay­ers not re­gistered as large com­pan­ies : Monthly G n°50 state­ment and pay­ment of Feb­ru­ary is post­poned to 20 April  Cor­por­ate...
Comparable
09/06/2020
In­vest­ment in Al­ger­ia - Com­ple­ment­ary Fin­ance Act for 2020
After hav­ing been ap­proved, last May 10th by the Coun­cil of Min­is­ters, Law No. 20-07, dated June 4th, 2020, set­ting forth the Com­ple­ment­ary Fin­ance Act for 2020 (the “SFL 2020”), has been voted by...
08/06/2020
Com­ple­ment­ary Fin­ance Act for 2020
In our flash info of May 20, 2020, we briefly re­viewed cer­tain tax pro­vi­sions con­tained in the draft of the Com­ple­ment­ary Fin­ance Act for 2020.Un­sur­pris­ingly, the fi­nal text of the law1 ap­proved the...
20/05/2020
Al­geri­an tax­a­tion
The draft of the com­ple­ment­ary Fin­ance Act for 2020 (here­in­after, "PLFC") has just been ap­proved at a meet­ing of the Coun­cil of Min­is­ters held by video­con­fer­ence on May 10, 2020.Without any ex­haust­ive­ness...
14/05/2020
in­vest­ment in Al­ger­ia
The Coun­cil of Min­is­ters has ap­proved, dur­ing its meet­ing held on Sunday, May 10, 2020, by video­con­fer­ence, the draft of Sup­ple­ment­ary Fin­ance Law for 2020 (the “LFC 2020”). This draft aim, on one...